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..

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

This survey, Let them kill each other, has its aim and purpose to analyze how two of Swedens biggest tabloids, Aftonbladet and Expressen, reported about the Dayton agreement (also known as Dayton Accords, Paris Protocol and Dayton-Paris Agreement). To do so we analyzed both editorials and regular articles from 1995-10-09 to 1995-12-16. We discovered that the main opinion, both regarding editorials and articles, had a negative posture about the possibility for the partners to come to an agreement, and also later on, for the agreement to persist. We also found that the majority of the articles and editorials indicated a plain portrayal of whoever was the ?winning? and ?losing? side of the agreement..

There is a lot going on in the construction business right now. It feels like everywhere you turn there is a building sight. Furthermore the business is heading a generation change and the need of recruiting new construction engineers is huge. How is the business going to handle the transition that they are facing? The question has been in progress for at while and I wanted to find out what the current students feel about taking the step into the working life and replace the veterans.A research is made about student?s opinion about their education and future work life.

This report is an examination paper in computer science at University of Växjö. The report will focus on the possibility to create adaptable systems and to cost calculate the work needed to modify a system to meet new demands. A project [demos] developed by Interactive Institute studio [12-21] in Växjö is the starting point in our work. They have during a period of two years developed a prototype of a system which intends to get youth and democratic selected representatives a communication platform where they may communicate with SMS. Today they are in a position when they want to develop the system for other user groups with slighter different purpose and to do that they need a more flexible system.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

The aim of this thesis is to investigate how children experience librarians, their knowledge, assignments and appearance. The children?s thoughts about libraries and librarians in general are also studied. Empirical data has been collected by interviewing children aged 8-12 years old. The method used is qualitative interviews performed individually, in pairs and groups.

Back in the 1950s Marilyn Monroe and her hourglass shaped body was the aesthetic ideal for how models were to look like. Nowadays, the tide has turned. Research has shown that female models are becoming increasingly taller, narrower and straighter. This trend has occurred despite the fact that both men and women (still) prefer medium sized women with curvy bodies. This essay examines if this trend can be justified from a marketer's perspective.

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.

In this qualitative thesis I have studied the process of street-naming in Budapest. I have done this primarily through examining legislative and street name records in Budapest in order to define a distinctive use of history. In an attempt to concretise public opinion, I designed and distributed a succinct questionnaire and used newspaper articles to create a clear view of the political milieu. Furthermore, I have utilised a typological method to summarise the use of history and elucidate the results. I came to the conclusion that a moral and, to some extent, ideological use of history is dominating the street-naming situation in contemporary Budapest.

This study focuses on the integrity of students at Uppsala University that has used the university?s network, UpUnet. We?ve studied their opinions with the use of questionnaires that cover questions related to privacy and awareness about logging of data traffic.The results showed that more students than our hypothesis suggested were unaware of the surveillance on the network, and the majority of these also had a negative opinion towards logging of data traffic. However, we found that there were several relations between how the students responded on our questionnaire, and we?ve presented these in the analysis chapter towards the end of the essay..

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

The purpose of this master?s thesis is to examine whether the role of a public library in a rural community is different from that of a town library. To answer this, a case studie of two public libraries has been made. Interviews, collection of documents and observations were carried out on location in one public library located in a rural area, and one public library, situated in a town. A modified version of an analysis model, originally developed by Andersson and Skot-Hansen, was used to analyse the data.