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.

I ambulansyrket hamnar sjukvårdspersonalen i situationer där de möter kritiska patienter. Då är det är viktigt att de fattar snabba beslut. Den här studien har undersökt i hur stor utsträckning ambulanspersonal får intuitiva känslor och fattar intuitiva beslut i kritiska lägen. Studien har också undersökt i vilken utsträckning ambulanspersonal förlitar sig på magkänslan samt hur stor vikt intuition har för yrkeskompetensen.Nio semistrukturerade intervjuer genomfördes utifrån Critical Decision Method (Klein et al., 1999), en metod grundad i teori kring naturalistiskt beslutsfattande. Resultatet visade att ambulanspersonal fattar intuitiva beslut vid varje patientmöte där patienten är i ett kritiskt tillstånd.

Equal opportunity issues are considered to have a clear position in Swedish policy and the making of Swedish gender policy is considered a precursor. Though many experts and scientists have shed light on the fact that the issue of women assault has had a less stable development than other gender issues such as child care, the labour market etc. within the Swedish society, and that it does not attract the wide political support it needs. The purpose of this study is to demonstrate the Municipalities', in the county of Kronoberg, policy on the issue of women assault within their local policies of equality. In my thesis I have chosen a theoretical framework that is built on a dilemma of justice based on three different dimensions; the extent, content and influence of the local policies.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The purpose of this study was to examine how five preschool managers are looking at theirleadership and what difficulties they see in their leading. To live up to my purpose I askedthe following research questions: Which parts in their mission do the five preschoolmanagers see as problematic in relation to the curriculum for preschool and the schoolsinspectorate quality investigation? How do the preschool managers describe their leader styleand leader ideals, and is their any difference between the two of them?The method of this study was qualitative interviews with five preschool managers. Theresults that I found was that the most of the preschool managers see their leadership as coproduced(like in Ludvigssons research 2009) with the teachers and that the preschoolmanagers often find other difficulties in their mission compare to the quality investigation(School inspectorate 2012). I also found that three of the five preschool managers thoughtthat they weren?t present enough in the preschools because of their many tasks.When I tried to classify the preschool managers leader style I found that they vary betweendemocratic and authoritarian leader style in decision-making like in Tennenbaum andSchmidt?s (1973, p.

The aim of this study is to provide a comprehensive overview of C?ronis beeswax varnish by Lefranc & Bourgeois; its contents, aging properties, solubility, and possible removal methods, with G?teborgs Konstmuseum?s ?Gothenburg Museum of Art? collection as the stud??s material? The purpose of the study is to provide a basis for decision-making regarding the treatment of works treated with C?ronis wax varnish. The study is based on contemporary conservation theory and interpretation-based decision-making and utilizes FTIR, microscopy, and solubility tests to examine the properties of the varnish. The study shows that C?ronis does not appear to be harmful to the treated works and has retained its solubility properties and transparency over time.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

The buying decision process describes how the consumer makes a purchase decision through a rational process (Markin, 1979) and an understanding for how consumers make a purchase decision can according to Sands et al. (2010) be obtained by increased knowledge for the information search process (the second part of the buying decision process) before a purchase. Today?s society offers great opportunity to obtain information (Rahim & Clemens, 2012; Bawden & Robinson, 2009) and by that there are in other words good opportunities for a rational acting by the consumers. However, there are factors working against that consumers act rationally and seek information prior to their purchases primarily in the form of the concept of information overload (Bawden & Robinson, 2009) which claims that consumers are limited in their information search because there is too much information but also other factors such as lack of time (Wood & Neal, 2009) and ability to find information (Slegers et al.

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.The case study indicates that there is no relationship between the problem of information overload and flawed decision basis.

In this study we have investigated how care users in a nursing home experience their possibilities for influence and treatment from the staff. The study was conducted through focus group interviews with six participants who we met on four occasions. Questions the study departs from are: How do users experience their opportunity to influence? How do the users experience the treatment from the staff? The study has a qualitative approach and has been analyzed by means of symbolic interactionism, with an emphasis on the Self. Our results demonstrate that in situations of good treatment there is also a good influence.

A debate on environmental issues and food safety has been ongoing in Sweden and it is suggested that consumers' are seeking local produce instead of global and exotic foods. Moreover, studies show that the consumers? positive attitude towards local produce does not reflect their actions. The purpose with this thesis is to contribute to a better understanding of the dissonance between the consumer?s attitudes and actual behaviour towards local produce.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

Traditionell utbildning av blivande kirurger har hittills skett med hjälp av bredvidgång. Numera finns dock tekniskt avancerade simulatorer inom sjukvården där träning sker i verklighetstrogna scenarion. Nyttan med simulatorträning är ökad patientsäkerhet och ekonomiska fördelar. Miljön inom sjukvården är dynamisk och naturalistiskt beslutsfattande "Naturalistic Decision Making" NDM, studerar hur människor faktiskt fattar beslut i dessa miljöer där många faktorer, såsom tidspress och skiftande mål, påverkar beslutsfattaren. Denna studie har undersökt om beslutsfattandet blir bättre efter träning i titthålskirurgisimulatorn Procedicus.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.