Problematiken för vår studie grundar sig i den nya revisionslagen som trädde ikraft 1 november 2010, nämligen avskaffandet av revisionsplikten. Lagen innebär att alla aktiebolag som understiger två av tre följande gränsvärden: att ha i genomsnitt 3 anställda, omsättningen understiger 3 miljoner svenska kronor och att balansomslutningen understiger 1,5 miljoner svenska kronor, behöver inte anlita en revisor.I samband med att revisionsplikten avskaffades, diskuteras det mycket vilken betydelse revisionen hade för olika intressenter. Revisionen infördes framförallt för att ge bättre kontrollmöjligheter för externa intressenter. Trots lagändringen, är det idag flertal småföretag som fortsätter att behålla revisorn i företaget och det beror främst på grund av externa intressenternas påverkan.Vårt syfte med studien är att skapa förståelse varför småföretag behåller revisorn i företaget i förhållande till externa intressenter och hur externa intressenter påverkar det, ur småföretagens perspektiv. Undersökningen grundar sig på en kvalitativ studie i form av intervjuer.

I detta examensarbete har energiberäkningar och analyser enligt FEBY12 gjorts på ett radhusområde för att undersöka vad som krävs för att lågenergihusen ska uppnå passivhusstandard. Att uppföra energisnåla byggnader är i dagens samhälle viktigt för alla företag eftersom människor blir allt mer energimedveten och krav från beställare blir allt högre. I arbetet har en modell av radhusområdet modellerats i Revit Architecture för att på ett smidigt sätt få korrekta värden i de olika energiberäkningsprogrammen Vasari, Energihuskalkyl och PHPP. Programmen har helt olika kvalitéer därför har en jämförelse och analys av programmen utförts. Analyser har tydligt visat att det krav som finns för att uppnå passivhusstandard på värmeförlusttalet är betydligt svårare att uppnå än det krav som ställs på den levererade energin. För att uppnå passivhusstandard vidtogs diverse åtgärder såsom U-värde för väggar förbättrades, ventilationsaggregatets verkningsgrad höjdes samt fönsterpartierna reducerades avsevärt.  .

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

The essay concerns "the knowledge society", IT and the possibilities of school being changedto meet the future. The purpose was to reflect the ideas of researchers and authorities concerningwork and education in "the knowledge society" and to illuminate/shed light on theimportance of information technology in this connection, to map organizational and pedagogicalshortcomings in the current school system and the changes that can be needed, and to investigatehow these changes can affect teachers, pupils and librarians.The investigation, which was a text analysis of normative and futurist sources, was especiallydirected towards how modem information technology can influence education/teaching.The differences between researchers and authorities were most obvious in the view of theimportance of knowledge of facts and central control mechanisms for standards or grading.For the authorities, who were devoid of a thought out/carefully prepared and consequent viewof knowledge and by that also of pedagogics, the information technique was the foremostcause of a change in pedagogy. The researchers also perceived the possibilities of IT, butemphasized the importance of pedagogical innovations irrespective of the technology.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

Energy-wise houses in Järinge - technical follow-up The company JM built energy-efficient houses in Tensta in Stockholm. They have built a total of 16 houses divided into two parts of A-houses and B-houses. The buildings are an attempt by JM to minimize energy-use of the buildings without affecting the comfort and living standards. The project aims to examine the data for the 16 houses on the basis of data and produce a report showing how the buildings worked through a technical perspective. JM approximates that the purchased energy will not be higher than 95 kWh/m2 per year.

The purpose of the study was to find out how teachers in a school in Kenya conducted the education of mathematics in standard 4-6. The focus was how the teachers worked with children in need of special support in mathematics.To find out the purpose a case study was made with two interviews and seven observations with four teachers on a rural school in Kenya. The following issues were: Which standards were there in the classrooms during lessons in mathematics in Kenya? How did the teachers express the view of children in need of special support? The main conclusion was that different teachers teaching in mathematics looked the same.The teacher was standing in front of the blackboard where the teaching occurred and the pupils were sitting lined up in their benches. The teaching of the pupils was about repetition and imitates the teacher and mostly filling the gap that the teacher made them say.

Bullying is today a major problem in schools worldwide. Far too many children are forced to undergo bullying day in and day out without anyone seeing or doing something. My purpose with this study is to find out how four F-6 schools in a municipality south of Stockholm are describes their work to get zero tolerance for bullying at their school.My questions are:How does the four F-6 schools' anti-bullying group in a municipality south of Stockholm describes their work to have zero tolerance for bullying?What do the employees in the school anti-bullying groups consider that bullying is?Why do the employees in the school anti-bullying groups think bullying occurs?Who do the employees in the school anti-bullying groups think are bullies or are being bullied?To get my results I have done four interviews with those in charge of the school's anti-bullying group. My theory is based on standards, what is acceptable behavior and normative theory, hypotheses, what is right and wrong as well as desirable or undesirable behavior.

The purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.

The purpose of this study is to conduce to the understanding of what challenges the HRdepartmentfaces in the work with the psychosocial work environment in nonprofit organizationsin Sweden. A particular focus in the study is on how the certain features of the nonprofit sectoraffect and tend to contribute to these challenges. In both Swedish and International research thereappears to be a lack of studies that deal with the psychosocial work environment in the nonprofitsector, which is one of the main reasons for this study. International research show, among otherthings, that employees in this sector have a higher degree of work satisfaction than in othersectors. Especially, they value the sense of making a contribution to the society, to get feedbackon their work performance as well as they expect a high level of co-determination.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

The purpose of this thesis is to examine how the working method partnering has been welcomed in the Swedish construction company NCC and find possible explanations to this. The theoretical background used to understand and discuss our findings mainly builds on value and network dynamics. The empirical study is of a qualitative nature and builds upon 13 semi-structured interviews and the participation in a two-day start up workshop with 21 representatives from involved parties. The study shows that partnering has been positively accepted at NCC. Possible explanations for this can be found in the contrast the method represents to the traditional way of working within the construction industry.

Bakgrunden till examensarbetet är den låga frisknärvaron på ett flertal arbetsplatser i Sverige. På sikt hotar en låg frisknärvaro den svenska välfärden genom att kostnaderna för ohälsa blir väldigt höga, både i monetära mått och i lidande. Ledaren har, genom sitt formella ansvar och sina befogenheter, stor möjlighet att påverka organisationens utveckling. Vilket gör kopplingen mellan hälsa och ledarskap till ett intressant område. I detta examensarbete ges svar på forskningsfrågorna: ? Hur kan ledare arbeta för att stödja utvecklingen för en hållbar hälsa? ? Vilka goda exempel på arbetssätt kan identifieras? Som fallstudieorganisation har Roxtec International AB i Karlskrona valts.

The purpose of this study was to understand how social workers experienced working with Addiction Severity Index (ASI) in relation to the goal set by the National Board of Health and Welfare. The method is spread nationwide and therefore it is of great importance to examine how the social workers themselves experience the demands and the resources surrounding ASI. We choose to do a qualitative study interviewing eight social workers at six different occasions. The result was analyzed using Max Weber?s ideal type bureaucracy and Michael Lipsky?s thesis on street-level bureaucrats.

Detta examensarbete har utförts på OEM International, en Teknikhandelskoncern som främst säljer små komponenter för industriautomatisering. Snabb tillväxt medförde trånga och urvuxna lager, en på sikt ohållbar situation som resulterade i planer på ett nytt, större lager. Bygget av detta nya, stora lager i Tranås blev startpunkten för diskussioner kring hur lagerverksamheten egentligen bör bedrivas på lämpligast sätt. Tankar på att ha ett stort centrallager istället för dagens mindre, regionala väcktes, men då ifrågasattes också vilka konsekvenser en sådan förändring skulle bära med sig. Syftet med denna studie är därför att identifiera vilka faktorer som företag bör beakta vid beslut om eventuell överföring av befintliga regionala lagerpunkter till central ort.