This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..

The purpose of this study was to examine and try to understand the physical environment focusing on the fenomena of scribble and damage at a high school. More specifically its aim was to find out how the pupils themselves discribe their physical environment, the reasons why there are scribble and damage at their school and how they are treated by the adults at the school bearing in mind the scribble and damage that occur. The study took place at one high-school in the southern of Sweden and the methods used were six qualitative interviewes, a minor inquiry in six classes, fotographing the physical environment and putting up scribble boards on the pupils' toilets. The physcial environment was quite bare and monoton and the pupils often felt bored by it. There were few places where the pupils liked being at.

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

The aim of this study was to look at introduction for staff in a social service office and the social workers experience off the first period at a new workplace. Qualitative interviews have been used as a method of investigating how social workers look at introduction in the workplace and how social workers have experience the first period at the workplace. The empirical material have been analysed by using the theory of Human Service Organizations, street-lever bureaucracy theory and theory concerning work environment. This papers first chapter presents the methodological preferences, the second chapter the theoretical perspective and the results of the study are presented in the third chapter followed by a discussion and ending comments in chapter four. My study showed that introduction is necessary in a complex organisation and could be a way to improve the social workers situation in social service organisations..

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

The purpose with this study was to get a deeper understanding of how the social welfare secretaries experience the meeting with clients.Our main questions were how the social welfare secretaries thinks about their own way to behave in the meeting with clients, which difficulties/obstacles there can be a and which factors they think affect the meeting. What is it that makes the social welfare secretaries experience a meeting as good or less good.Theory used: ?naive theory? and ?theory of communication?. The social welfare secretaries emphasised the importance of respect and clarity in their relations with the clients. By contrast with literature, the hover between power and support was not found difficult.The goal is that the social welfare secretaries and the clients understand each other and that they reach the purpose with the meeting..

This is a non-traditional examination paper written after three years of studies at Malmö University and the Kaospilot Program. It is written in Swedish and in the spring of 2009. It describes a non-linear project based on a process-orientated theory called Theory-U by Otto C. Scharmer (2009). The project aims to investigate the changing conditions of Stage Theatre and deals with non-linearity as phenomena.

This paper aims to find out how media in different countries in the same part of a continent portray the latest development in the Korean conflict. To achieve this, the articles published by two newspapers, The Japan Times and The Korea Times, in the last five months have been analysed. The theory used to analyse the published articles is the agenda setting theory. This paper has found that geography, in the sense of proximity to the conflict, do affect what stories the newspapers publish and how they portray the story..

After the fall of the Berlin Wall in 1989 the satellite states of the former Communist bloc immediately departed on a journey towards democracy and market capitalism. Among the many tasks of the newly elected governments, one was to transform the paternalist Communist welfare state into a social system that would decrease the oversized role of the state, at the same time as protecting the citizens from the hardships ensued from the transition.I have studied the evolution of new welfare systems in the Czech Republic, Poland and Hungary, three countries generally agreed as the most similar and most successfull transition countries of the Eastern bloc. Gøsta Esping-Andersen's prominent typology of welfare regimes, consisting of the liberal, corporatist and social democratic regime-types, has constituted the theoretical basis of the analysis. Simultaneously, applying new cases to the typology implies an element of theory testing.The study shows that 40 years of Communism and partial isolation from the West has not prevented these three countries from developing welfare states fully compatible with those of Western Europe and the Anglo-Saxon nations and that all three of them in fact fall within the scope of the corporatist regime-type..