Bakgrund: Enligt statistik i Sverige ökar antalet anmälningar av barn som far illa, men endast en liten del av anmälningarna görs av hälso- och sjukvårdspersonal. BVC-sjuksköterskan är en viktig person inom barnhälsovården för att främja barns hälsa och trygghet samt att tidigt identifiera problem.Syfte: Syftet med studien var att beskriva BVC-sjuksköterskors upplevelser av att anmäla barn som far illa till Socialnämnden.Metod: Studien baserades på kvalitativ metod med induktiv ansats. Intervjuer användes som datainsamlingsmetod och materialet analyserades med hjälp av kvalitativ innehållsanalys.Resultat: I resultatet framkom att BVC-sjuksköterskorna ansåg det rätt att göra anmälan då barnet for illa, men att det var känslomässigt engagerande. BVC-sjuksköterskorna satte barnets bästa i centrum vid anmälan men hade samtidigt en önskan om fortsatt förtroende från föräldrarna. Behovet av stöd och samarbete upplevdes viktigt och betydelsefullt för BVC-sjuksköterskorna.Konklusion: Resultatet i denna studie bidrar med ökad kunskap om BVC-sjuksköterskors upplevelser av att anmäla barn som far illa, men kan också öka förståelsen för BVC-sjuksköterskors betydelsefulla och komplexa arbetssituation.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Som en följd av de ekonomiska och politiska reformerna på 1990-talet i Ryssland utökades möjligheterna för internationell handel och samarbete mellan Ryssland och andra länder. När länder med olika nationella revisionssystem börjar samverka på en internationell marknad förekommer kommunikations- och förtroendeproblem, vilka kan lösas genom tillämpning av ett dubbelt revisionssystem: nationellt och internationellt. De ryska lagarna om revisionsverksamhet ? 307-?3 7§ och ? 208-?? föreskriver vilka företag som är revisionspliktiga enligt båda standarderna. Det finns dock företag som inte är revisionspliktiga, men som frivilligt väljer att ha sin verksamhet reviderad.

SammanfattningProblem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter.Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro.Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet.Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete.

The purpose of this study is to illustrate how some teachers in multicultural school environments reflecton and experience the educational work with national tests in the third grade for students who do not have Swedish as their native language. The research questions I have chosen to work with are:How do teachers experience working with national tests in groups of students where there are children with Swedish as a second language?How do the teachers reflect on the students linguistic preconditions relating to the national tests in these groups of students?What strategies in their teaching on national tests do the teachers use when it comes to students with Swedish as a second language?In this study I have chosen to use a qualitative interview method. Since the purpose of the study is to understand how teachers reflect on students with Swedish as a second language the obvious choice was to interview teachers who work in a multicultural school. In my thesis I have chosen to use sociocultural theory, Cummins four quadrant model and context for theoretical approach.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Sweden was transformed to a democratic industrial society in the late 19th century. Political influence had been bound to the four estates, nobles, clergy, burghers and farmers. The reforms of the 1860s moved Sweden towards political democracy with universal suffrage. At the national level a two-chamber parliament was established in 1866. Political power should now be a function of economic status.

The aim of this essay is to create an understanding, of how teachers comprehend knowledge, grades and tests in a school context. It is important to get a grip of the different parts of the teacher?s reality. The test, the grades and knowledge are deeply connected as a part of a whole. The teachers view on knowledge can not be understood without asking about the practical parts of their work and understand how the different parts are dependent on each other.The main material consists of interviews with four teachers that work in a public mandatory school in the south suburbs of Stockholm.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

The aim of this essay is to create an understanding, of how teachers comprehend knowledge, grades and tests in a school context. It is important to get a grip of the different parts of the teacher?s reality. The test, the grades and knowledge are deeply connected as a part of a whole. The teachers view on knowledge can not be understood without asking about the practical parts of their work and understand how the different parts are dependent on each other.The main material consists of interviews with four teachers that work in a public mandatory school in the south suburbs of Stockholm.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

When the Swedish Forestry Act was changed in 1994, brushing of young stands became non mandatory. Since then the annual need for brushing in the country has increased by about 100 000 hectares per year. In later years the price for biomass energy has increased to the same level as pulp wood. The high price on biomass energy and the large areas of stands in the need of brushing has created a new market with its own technical, economical and environmental conditions. There is a development of various techniques to manage the forestry stands with late brushing.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.