The weather has been extremely rainy the last summers in Sweden. Because of the rain, a lot of harvested straw has been lost since it was too wet to store. When the pig producers couldn?t get enough straw to use as bedding, an alternative was requested. Silage is a realistic alternative to straw but since silage often contains clover, it may not be suitable to use in pig production since clover is rich in phytoestrogens.

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag..

The purpose of our thesis is to understand the opportunities and obstacles that administrators in the municipalities and work intermediaries in Halland experience in their work with the introduction of newly arrived refugees in the labor market. In this study we have done 8 qualitative interviews with employees in the municipality and the employment in work intermediation in Halland to illuminate the underlying factors of why the report "A lost year" of the Swedish Integration Board shows that few newly arrived refugees get a job in the first year after they have been received a residence permit.The study showed that newly arrived refugees have it more difficult to be introduced in the labor market in Sweden. The underlying causes of the situation are many, according to those interviewed. Knowledge in the Swedish language is most important for the introduction of the newly arrived refugees'. Other factors that affect the newly arrived refugees? opportunity to be introduced in the labor market are the discrimination that exists in society.

The purpose was to look into the pattern of consumption among middleage women. Our questions were how women experienced the need to consume, how they defined the expression of consumption and if there was a difference between "shopping" and "buying". The research has been done through eight qualitative interviews and searching in litterature, illuminating our questions.All women defined consumption as satisfying basic needs. According to them everything bought on a daily bases is consumption. More difficult to define was the experience of "need".

The municipality of Olofström is intensifying the co-operation with Sölvesborg and Karlshamn, the two other municipalities in the west of Blekinge. They co-operate in two local federations and for the moment negotiations are going on about a third local federation in continuation school, but the municipalities do not agree. The aim of this thesis is to examine why Olofström co-operate with Sölvesborg and Karlshamn, if there are any problems and where the limit of this co-operation is. The method in the thesis is qualitative interviews with local politicians and officials and an actor-structure-perspective is used. The result shows that Olofström is a municipality where the population is decreasing, and it has lost state subsidy during the last decade.

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

This study is about people with Asperger syndrome and their difficulties in all kinds of communication in society. Through the language we code objects and events to remember and observe the environment. The aim is to compare research with the actual experiences of people with Asperger syndrome, in relation to their difficulties in society / communication. Three questions have been given extra attention. The first is what similarities and differences there are between people with Asperger syndrome.

Revisionskvalitet är något som ständigt verkar vara ett aktuellt ämne. Forskare har genom åren använt flera olika mått och metoder för att försöka mäta denna kvalité. Vi har i denna studie valt att använda oss av ett kvalitetsmått som heter Kvalitetshotande beteende (KHB) som innebär att vi istället för att mäta kvalitet, undersöker vad som kan hota revisionskvaliten. Exempel på kvalitetshotande beteenden kan vara att revisorn av olika anledningar hoppar över steg i kontrollpunkterna i revisionen eller godtar en klients svaga förklaring utan att själv titta närmare på fallet. Faktorer som skulle kunna påverka revisorer att begå dessa felaktigheter är flera, men vi har i vår studie valt att fokusera på olika stressfaktorer och kompetensfaktorer.

The 1st of January this year the state owned Swedish Luftfartsverket changed their name into the shorter name LFV. The shorter LFV is a more modern version in terms of that the name is a proof of that the classic organisation of the state, Luftfartsverket, with this stepbreaks through boarders and finds new ways. Plans have existed before but since 2005 when Luftfartsverket lost its assignments from the government and become a state owned business corporation, the plans have intensified. Now, also for all the employees, it isgetting obvious that something is going on in the organisation.The purpose of this paper is to see how this newly made change of name and logotype have been recieved and how it has effect the strategic choosen respondents within the organisation LFV. These choosen respondents have thorough knowledge of the organisation of LFV.

The background to this study is that the field within language education known as collocations is being lost to students. The overall aim of this study was to examine what view foreign language teachers had on the field and how they taught it to their students. This study therefore conducted a survey to compare sentences consisting of wrongly used collocations with other common mistakes that students make. It also conducted interviews on how collocations was seen and taught in school by language teachers. 34 informants answered the survey and four teachers were interviewed to further investigate how collocations were presented to the students.

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

This essay analyses the national standard for maintenance aid and if it´s compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizen´s in Sweden change attitude to poverty and welfare contribution.   Social- liberalism justifies social contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.

The purpose of this paper was to study how the death is described in some books for children and how the books may affect the readers. I chose five books where the leading character was a child who lost a close relative like a parent or a sibling. I asked the book questions like you would do at an interwiew.The main questions were:· What do the children think about the death?· How does the child react when it finds out that a parent or a sibling is dead?· What does the child think about seeing the dead person and how does it react at the funeral?· From what or whom do they find the strength to move on?· What support does the child have from people in the surroundings?· How may the books affect the readers?The results showed that the books give you an image close to the reality. The children had different ways to mourn.

The purpose of this study was to examine how five mothers experience and cope with theloss of their adult children and also how this loss affect the mothers. We chose a qualitativemethod using semistructured interviews. We used Lazarus and Folkman?s coping theoryand Folkman?s revised coping theory in our analysis. The results showed that the mothers?experiences were very individual.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..