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.

Policy documents in the public library field, such as the library legislation, local political goals and intra-library plan documents, often include ambitious but ambiguous formulations. This two years master?s thesis examines the relationship between four policy documents and library practice in a local context. The theoretical framework is inspired by a sociocultural theory developed by the Swedish professor of pedagogical psychology Roger Säljö. The theory emphasizes the importance of context to learning and development.The thesis? method is a case study.

This bachelor thesis aim to highlight the values that form the basis for the formulation of the municipal local activity support to sports clubs. Key questions was, what are the criteria for the distribution of support, what are the conditions for the support in the municipalities, and what thoughts on development of the local sports club are behind these criteria. The study is based on one policy document from each municipality and 15 interviews that revealed a large spread in mindset and resources between the municipalities, but also similarities in the supports criteria and evaluation work. 14 out of 15 municipalities distribute the support, but the conditions are different. One interesting result the study shows is how little some municipalities really know about the money that goes out to the clubs.

This qualitative study examines news values in local journalism. The study is based on the results of five personal interviews with journalists and editors at the newspaper Nerikes Allehanda. The purpose of this paper is to examine how news values is made in the editorial process. The essay also intends to compare possible differences and similarities between news for web and printed news, the focus will consistently be locally.This will be explored through qualitative interviews with local journalists and editors. All working for the newspaper Nerikes Allehanda in Örebro..

Within the journalistic profession lays a commonly accepted normative view stating that objectivity is an ideal to seek. The aim of this bachelor is to study Swedish sportswriters on local newspaper and their views of journalistic objectivity, and themselves in comparison to the traditional ideals. We want to study how local sportswriter work against their ideal and if factors like age and education affect their view of themselves and ther ideal.We have done eight semistructured deepinterviews that all build on theories and studies of the traditional ideal of journalists. The interviewed are all sportreporters, at four different newspapers. We have done active selection of participants based on age and education.

As our society moves into a more technical era, journalism and the reporting of culture have had to follow. But where has that left the cultural critique, and journalist/reviewers, in our local newspapers? This bachelor thesis will try to map and explain the change of the cultural presentation in the local newspapers from the day it was firstly introduced as a genre in the modern journalistic world until today ? 1840 and onwards. Whether it has turned into complete tabloid journalism or if it's methods are used to expand the knowledge about the cultural object, it shall be discovered with the help of an analysis of the cultural sections in some newspapers ? both from the last quarter of 2012 (October - December) and one date from two years prior to that.

The Internet has played an important role for libraries giving them a means of fulfilling their democratic mission of giving equal access to everyone, including people with disabilities. In order to achieve this it is of the utmost importance that they ensure that their web sites are accessible. In this masters thesis we have examined to what extent the web sites are accessible. The thesis is based on theories of human-computer interaction, information architecture, pedagogy and a checklist. The checklist is derived from established international guidelines from W3C, which has been adapted to, and is used by Swedish public authorities to achieve the mission of a ?24-hour authority?.

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

The purpose of this essay is to investigate why the two Swedish municipalities of Frykerud and Östmark were the only municipalities in Värmland that were forcibly merged by the state during the ?Municipality block reform? of 1971, and whether local identities played a role in the resistance against this reform.     The study is designed as a comparative case study and builds on both history and political science to analyze the topic from a broader perspective. Based on the research situation three theoretical theses have been formulated, the durability of which will be tested in the analysis part of the essay.    The study notes that Frykeruds resistance against the ?Municipality block reform? started when the reform prevented a planned retirement home construction in the municipality. In the analytical part of the essay, the author discusses how the discontent can be interpreted as symptomatic of bourgeois centralization resistance, as well as being due to the fact that traditional, local self-government as a political subject was perceived as threatened.

This essay discusses the Nordic region Bohuslän the decade after it became "Swedish" in 1658, during what I call the region's "transition period". The wide cause of the study is to show how the traditional understanding of this state shift (and of state shifts in general) need to be problemized and understood in the light of the state conditions of Early Modern Europe. By examine court protocols from the local-court of Orust and Tjörn (one of five local courts in contemporary Bohuslän) and the local noble's writings to the Swedish parliament, a tricky mixture of references to different territories gets observed and analyzed.To approach the difficult identity problems, I have assistance in Peter Sahlins' conclusions from his study of the French-Spanish borderland during the same period. Especially helpful are his identity schemes by which he (inspired by the Norwegian anthropologist Fredrik Barth) supposes that each identity originates from a counter-identity. This study ends up in an attempt to reconstruct the landscape of identities and counter-identities found in the sources, according to professor Sahlins' schemes.

The main purpose of this bachelor?s thesis is to examine how Swedish upper secondary school librarians and related staff relate to the online encyclopaedia Wikipedia. The research is placed in the all-embracing context of information literacy and source criticism on the Internet. The study was carried out in the form of qualitative interviews and based on two theoretical bases: firstly, the concept of cognitive authority stipulated by Patrick Wilson, and secondly the idea that Wikipedia has a draw towards late modern epistemological assumptions. The latter theory was also associated with the perceptions of knowledge among the library staff interviewed.

Gender politics in Sweden is considered unique because gender policies (jämställdhet) are integrated into national politics and politicised both in the public and the private sphere. The Swedish case is therefore considered a role model by many feminist scholars.This view has been criticised by both post modern feminists and public administration scholars. Critics imply that the increased immigration and more heterogeneous population have led to a new challenge for state institutions. The Swedish model, with its universal welfare solutions, lacks the ability to recognise differences within groups. Universal solutions that treat everyone the same is no longer the most just way to treat people.The growing use of goal orientation in Swedish public administration has increased the civil servants discretion in the implementation process, and thereby the space for differentiated treatment.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

This project is about a transformation of an existing factory in Paraguay to a local sustainable refinery. The project aims to combine local knowledge and material and modern but low tech technology, this in combination with a contemporary form and new use of bricks in Paraguay..

This Master?s thesis concerns the information behaviour of pastors in nonconformist churches (especially new evangelical and Baptist church communions) in Sweden in their spiritual service to the local parish. The thesis also looks into how the information flow functions in the pastors? context and why the information need appears as it does. The theory used in this study is contextual analysis based on Buckland?s, Weber?s and Patrick Wilson?s theories on authority and power structures.