This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

There are widespread discussions about the use of retouched models in media, ranging from bloggers to legal decision-makers. Research shows that there are negative psychological effects on especially females being exposed to idealized, retouched model images. The purpose of this paper is to explore the effects of using retouched models in advertising from a marketing perspective, based on attitudes, perceived quality and purchase intentions.Based on theories about attractiveness, halo-effects and social comparison, an experimental study was done, investigating the different responses on above mentioned parameters to advertisements showing either retouched model images or non-retouched model images. Initially it was also tested if the retouched models were seen as more attractive than the non-retouched models. The results showed almost no differences between the reactions to the advertisements with retouched models compared to the advertisements with non-retouched models, when all respondent groups were analyzed together.

Abstract Title: Enabling Smart Research and Development through Knowledge Conversation Seminar date: 2005-06-08 Course: Master thesis in business administration, 10 Swedish credits (15 ECTS) Authors: Andreas Johnsson, Johan Rosendahl Advisors: Lars Bengtsson Key words: Knowledge management, Knowledge conversation, Research and development, Ba, Trelleborg Purpose: The purpose of the thesis is to create a model that shows how knowledge management aimed at research and development processes can be used and how the theoretical fields can be connected. Methodology: The thesis is based on abductive perspective where empirical and theoretical material has been mixed to create a foundation for the analysis. Theoretical perspectives: Theories concerning knowledge management and research and development have primarily been used. These have been complemented with material about team structures and incentive systems. Empirical foundation: The empirical material is based on semi structured, mostly qualitative interviews and strictly quantitative inquiries performed at Industrial Hose within the Trelleborg group.

The purpose of this study was to examine how the needs of social assistance for people with substance abuse are assessed in accordance to The Swedish Social Services Act 4th chapter 1§. The purpose was also to examine how substance abuse is assessed as a social problem by social workers, how the municipal guidelines concerning social assistance for substance abuser were constructed in relation to the Social Service Act and finally how social workers made their assessments of the need of social assistance to people with substance abuse in relation to the legislation. The sample was made among the municipalities in the county of Stockholm. Municipal guidelines were studied in 18 municipalities by content analysis. A sample of 11 social workers was chosen from 5 municipalities.

In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

This paper aims to map and contrast the research front and theresearch base of Library and Information Science (LIS) inScandinavia during 1980-1989 and 2003-2013 from articlespublished in Web of Science.The research questions are:1. How is the research base and research front in LIS inScandinavia between 1980-1989 and 2003-2012 structured?2. What differences can be observed between the two time periods1980-1989 and 2003-2012 with regards to the research base?3.

AbstractRunning an individual bookstore is not an easy task. And then to do it in a profitable way is even harder.In this study you will read about what matters to the profitability in a bookstore. There are several aspects of this but it may be of interest to know what is affecting most of a bookstore's profitability.These three theories were researched by examination of previous research. The theories were then compared to the empirical research of an individual bookstore. Developing the empirical research qualitative and quantitative data collection methods was used.

The purpose of this essay is to understand meeting between hidden refugees and health professionals through interviews with refugee in hiding and health professionals. The implantation of the essay has been made by social science research methods which I have used as a qualitative survey. The material that I have used in this paper is to interview with hidden refugee and health care workers. I have used the different sources such as literature, internet and different laws which relates to the topic of this easy. I am using the power of theories to analyze the work.

To find useful methods of reading instructions for pupils with Cerebral palsy is a complex but at the same time very challenging work. The main focus of this research lies in studying the pupils work focusing on special adaptation of educational materials and means of assistance for pupils with Cerebral palsy. In trying to get a complete picture of the work with the reading instruction I don?t think that it can be described only by studying the work, it also demands an inside look at the job the working group performs. My overarching purpose of this research is to try out measures to further develop the work with reading instruction for pupils with Cerebral palsy.

The purpose of this essay is to examine how gender equality can be used in the workplace, its possible effects, and what collaboration can contribute to the subject of gender equality. A combination of legal sociological and legal dogmatic methodology has been used to examine the EU and Swedish law, how equality should be approached and what previous studies have concluded. An interview has been conducted to provide a clearer picture of how gender equality appears in practice, in the modern workplace. An equality plan should be conducted every three years and applies to employers who are responsible for more than 25 employees. The manual should include a description of the measures considered necessary in the workplace in order to promote gender equality. How an equality plan should be developed is not specifically outlined in the current law, and thus this is left up to the employer to determine.

The aim with this project was to investigate how research grants in Sweden are distributed inthe selected fields; natural science, medicine and life science. Our client Olink producesdetection kits for biomarkers and our goal with this study was to give an indication of apossible new market area for their products. Three foundations were included in the study;VINNOVA, Vetenskapsrådet (Swedish Research Council) and Stiftelsen för strategiskforskning (Swedish foundation for strategic research). Nearly a thousand research grantswere analysed which included a total of 4,92 billion Swedish kronor. Seven selecteduniversities were contacted; Chalmers tekniska högskola, Karolinska Institutet, Kungligatekniska högskolan, Linköpings universitet, Lunds universitetet, Sverigeslantbruksuniversitet, Uppsala universitet.

As the number of people owning a smartphone rapidly increases so too does the opportunity for various researchers to exploit this technology. The possibility to recruit people to participate in research studies improves and with it the chance to get more diversified target groups in terms of age, socio-economic status, geographical location, etc.In this essay, I argue that the opportunities smartphones offer in terms of collecting research material is vastly underestimated in several areas, bearing in mind the advantages they present. In order to support my argument, I shall present a case study carried out in the research area of happiness ? an area where the use of smartphones has provided significant opportunities for research.In order to gather the advantages and disadvantages of this method of study from the participants? perspective, I have followed a happiness research study which is a collaboration between Umeå University and The University of Stockholm. I have interviewed the participants of this study in order to assess the advantages and opportunities that smartphones offer in research programs.Overall, the participants? opinion of this research method was generally positive and it was considered to be quite easy to participate in the study and respond to the questions asked.