On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This essay derives from the concern that horses ridden with a bit in their mouth can be subjected to strong pressure from the bit if the horse and rider do not understand each other. The horse's mucosa membrane and the tongue are very sensitive tissues (Cook, 1999; Manfredi, 2005; Oliveira, 2005; Terada, 2006) and the bit can then be a source of pain and discomfort. The training of the horse should therefore always be a step by step process and as the horse develops difficulties are increased. Oliveira (2005) suggested that high demands can be placed on the horse but to be successful in the training it is essential to be content with small progress and reward the slightest desired response from the horse. This corresponds with the principles of operant conditioning with negative reinforcement.

In this study we have investigated how local journalists in Kalmar think when they choose their sources to interview. We have also studied several factors that can affect their choices of sources.We have interviewed eight news journalists from the two largest local news papers Barometern and Östran in Kalmar.The journalists were asked about the sources they often use as interview objects. They were supposed to tell about how they think when choosing sources and define which sources they commonly use. There are different factors that can affect the choices and we have narrowed them down to ethics, source critics, credibility, stress, hard production conditions, public and their own interest and if they consider themselves to be individualistic or controlled by the news desks. Furthermore the journalists were asked to characterize what changes they would make when choosing sources in a perfect world.All of the journalists had not reflected prominently on the subject of sources before our research.

In this multistudy the aim was to measure the effect of mindfulness and yoga in negative stress. Is it possible for yoga and mindfulness to increase awareness and acceptance to inner and outher circumstances? Mindfulness-Based Stress Reduction (MBSR) has shown good results in how to cope with negative stress and how to stay calm in a stressful envirorment. The qualitative study where Visby Yoga Center and Stockholm Yoga Shakti attended in a survey. Correlation showed no relationship between stress and mindfulness and no significant value, n=20, Cohens d=0,16.

Purpose: The purpose with this study is to clarify what importance a co-occurrence event can have on a smaller town, and also what positive and negative consequences it can have on the town seen from a social, economic and political aspect. I will also look at what magnitude the festival have on the local commercial and industrial life and how it affects those who live there. I will also determent how the moving of the festival might come and affect the local businesses, the local population and the community it-self.Method: I will thorough-out this study work with qualitative research methodology. I will there-for process the empirical data that will be collected and used for this study from a qualitative research methodology point of view. I will likewise go through with two deep-going interviews with people well familiar with the subject to increase and strengthen the validity of my study.

 AbstractThis study is performed by studying seven livestock businesses in the agricultural sector. The focus of the essay has been put on the structures that limit and enable the lives of the farmers in this study. One of these major structures that affect everyday life is the gender structure and to this day the housewife role exists where the women are responsible for the home, family and domestic pets while the men are responsible for the production, machinery and the heavier tasks on the farm. This is grounded in the history and the development that agriculture has gone through, but also in the strong patriarchal power structure that exists in this industry. In this essay I also show how the life form analysis of Liselotte Jakobsen and the independent life form can not be fully applied to the farmer as he is not completely independent in his work.

The aim of this study is to examine how ADHD is discussed in the Swedish mass media. We have examined 21 articles from Aftonbladet, Expressen, Dagens Nyheter, Göteborgs-Posten and Svenska Dagbladet. All articles are reviewed from the newspapers online edition.Theories used are Erving Goffman?s theory of Stigma and Michael Foucault´s theory of categorization as well as Göran Palm's, Renée Skogersson's and Anders R. Olsson's theories about mass media.

The aim of this study is to research images of the academic world that is presented, incorporated and reproduced within the frames of the mentorship in the basic level. Can these images derive to the view upon science as a traditionally male area? Is mentorship gendered? Can the mentorship on the basic level be viewed upon as a milestone of a academic career where men and women have different opportunities to succeed?By interviewing seven mentors, working in a social sciences institution in a larger Swedish university, I have come to the conclusion that knowledge is coded male and that this affect mentors mental images of what male and female students are expected to do. The male student represent the scientist, while the female student represent what the scientist is not.Depending on the work of, among others, Kerstin Norlander, Dorothy Smith and Eva Erson I have come to view upon the university as a patriarchal organisation witch produces knowledge based upon male values, experiences and concepts. This precludes the female within this organisation from relating to the knowledge she is supposed to incorporate.

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.

Title: Ethics in thought and practice ? a qualitative study in how editorial staff at student magazines reason about ethics. (Etik i tanke och praktik ? en kvalitativ studie i hur studenttidningsredaktioner resonerar kring etik)Number of pages: 30 (37 including enclosures)Author: Bianca GidebackTutor: Peder Hård af SegerstadCourse: Media and Communication studies CPeriod: Spring 2010University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: The purpose of this study is to explore how students that work at student magazines reason about ethics of journalism and how they transform it into practice. By identifying what circumstances in the context of the student magazine that can affect the work this study aim to see if and how this can affect how they conform to ethics of journalism in practical situations.

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

To be able to hinder the global warming the emissions of greenhouse gases, carbon dioxide foremost, must decrease. By switching to green electricity, it is possible to reduce the emissions from electricity producing sources.In 1999, Swedenergy conducted a study about whether or not Swedish households would consider buying green electricity. According to the study, about 75 percent were willing to buy green electricity. 40 percent of these were prepared to pay a premium for green electricity. However, according to the results from the study, only one percent actually bought green electricity, and since 1999, this proportion has merely increased slightly.

The aim of this Masters thesis is to examine the librarian discourses that can be identified in the job advertisements of today, to examine how the discourses differ and also how these discourses might influence the librarian profession and its status. The method of investigation is a qualitative analysis of printed sources, using Ernesto Laclaus and Chantal Mouffes discourse theory as well as the theory of professions as a theoretical base. The thesis shows that two discourses can be identified in job advertisements for 2004, one public librarian discourse and one scientific librarian discourse. The major difference between the two discourses are work tasks where the public librarian discourse very often contains areas of responsibility and development work, whereas the scientific librarian discourse often contains administrative work tasks. Other differences include a great demand for driving licences and an interest in children and youth in the public librarian discourse, something which is not asked for at all in the scientific librarian discourse where there is a great demand for knowledge of languages instead.

Background: The result of our interactive information society is that sales business has shifted from a tactical to a strategical focus, thus companies have had to adapt to this change. The evolution of sales shows that companies have gone from one static model to another, which is discarded by the new concept ?insight selling? claiming that it through insights is possible to be forceful in the, these days, rough sales climate.Purpose: The purpose of the report is to form an understanding of how insight sales affect a sales process.Research question: How does insight selling affect the B2B sales process?Methodology: Process mapping through interviews in combination with organizational documents.Findings: Insight selling affects the sales process by a clearer research mindset and a change in communication in relation to the customer..

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.