AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a Necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Background: Swedish consumers are daily bombarded with 1500 advertising messages. 22 percent of the Swedish people are avoiding all advertising in traditional media according to SIFO's research. To master this problem innovative methods are a Necessity to reach consumers. Guerrilla marketing is such a method.Purpose: The purpose of this dissertation is to describe the components and the activities that asuccessful guerrilla campaign consists of. He purpose is also to examine the motives behind theseactivities, why they were chosen and what objectives they were supposed to accomplish.

Today 70 percent of the people residing in nursing homes are undernourished. One way to avoid that an individual is affected by malnutrition it is a Necessity that the meals is customized after special needs current among other things as energy and protein. Food record is a method that can be used to examine and evaluate if an individual is getting sufficient nutrition and energy to cover the daily needs. For those suffering from malnutrition it is recommended to eat energy and protein enriched diet.AimsThe aim is to compare the intake of energy and macronutrients in a group of elderly people living in a nursing home in southern Sweden before and after the introduction of an energy and protein enriched diet based on newly developed recipes.MethodsFood record was made during four days. Food record means that everything that is consumed by an individual is noted precisely.

Captured in the room of Göran Tunström?s spoken language, fenced behind his barrier of manic words. This essay is about the limit of language and world?s Necessity to be spoken to be experience, about telling as a manufacturer of meaning and a subject?s motion between fiction and reality. Based on the novel Skimmer from 1996, my purpose is to identify ?a linguistic room? in Tunström?s narration and show how this room is given an existential character by its temporal and spatial dimensions.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Urban density is not new, but rather one side of the continous processes of change underway in the city. During the urbanizing boom of the industrialization, when the cities grew bigger, the first spaces to be built on were vacant and planted areas in the interior of the district. The gardens that once were there were replaced by yardhouses. The idea of urban density is that a dense city means less distance between residential areas and workplaces, resulting in fewer shipments and travelers, which ultimately leads to lower energy consumption and lower emissions. Urban density may lead to shorter distances, but not necessarily. In the wake of urban density the greenstructures of the city is shattered. The possibilities for green areas to contribute to the health of the city and its inhabitants is dramatically reduced.

What is forgetfulness? How does it show? Is it a part of memory or can it be considered on its own? In the philosophical discourse forgetfulness is limited and the phenomenon is mostly portrayed as a pathological or obscure counterpart of memory. This portraying of forgetfulness can be seen as traditional way of describing it, but there is some philosophers who has spoken of forgetfulness in more fruitful ways. These ways are not to be interpreted as aspirations to decouple forgetfulness from memory, rather they are to be seen as attempts to interpret this relation on another basis. This basis has also led this essay towards an interpretation of forgetfulness' relation to truth.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a Necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.

AbstractWith the murder of Fadime in 2002 honor killings and honour related oppression became a subject of wide public debate. The question was raised whether the Swedish social services had the knowledge and the resources necessary to face the issue with honor related oppression.This study is about the views on honor related oppression among oppressed women and professional social workers and aims to explore the relationship between social worker and client in an honor related context. Does the risk of culture clashes pose a problem in dealing with the Swedish authorities and do Swedish social workers have the necessary tools to help the, often young, oppressed women that seek their aid? This is a qualitative study based on five individual interviews: Two former victims of honour related oppression, two professional social workers and one relative of a young girl who was the victim of an honor killing.Observations:The social workers found that they had adequate resources at hand but that awareness among employees in the social services needed to be improved.The clients felt that the help they?ve received from the social services was helpful but that more information to the public about available resources was necessary along with a better understanding of the differences between their own culture and that of the Swedish society. The clients expressed that the realization that they were being oppressed didn?t come overnight.

Although research on gothic fiction has given limited attention to children?s fiction, the last two decades have witnessed an increasing interest. To date the focus has been mainly on English literature with a recurring tendency to define children?s gothic fiction as a text corpus separate from gothic fiction in general. As a result, children?s gothic fiction has become isolated and is not considered as part of the gothic genre, neither the literature nor its adaptations.The aim of this study is to view children?s gothic fiction as an integral part of the gothic genre.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

In the last couple of decades, corporate law firms have rapidly grown to become both influential and highly profitable corporations in the business world. Today, the largest law firms are assumed to bear far greater resemblance to large and often multinational public limited companies than the small businesses generally associated with legal services. However, one interesting specific set them apart from the majority of other companies; the partnership and its interrelated profit sharing. The aim of this study has therefore been to investigate partner compensation systems in corporate law firms and further examine what implications chosen compensation systems have on the organizations. Using a multiple case study, including 7 of Scandinavia?s largest and most well known law firms, the results show that partner compensation systems are highly individual and the critical question is whether to employ seniority based or performance based compensation systems.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a Necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

Urban densification as a planning strategy is of interest in the planning context of today. It is also seen as a part of the sustainable development. Urban densification as a concept is commonly used in the discussion of a sustainable development. Thus, the question about urban densification is an important challenge in the current planning context. A deeper understanding of the process which urban densification has developed from is necessary, since planners then will be more able to manage this challenge.