Problematiken för vår studie grundar sig i den nya revisionslagen som trädde ikraft 1 november 2010, nämligen avskaffandet av revisionsplikten. Lagen innebär att alla aktiebolag som understiger två av tre följande gränsvärden: att ha i genomsnitt 3 anställda, omsättningen understiger 3 miljoner svenska kronor och att balansomslutningen understiger 1,5 miljoner svenska kronor, behöver inte anlita en revisor.I samband med att revisionsplikten avskaffades, diskuteras det mycket vilken betydelse revisionen hade för olika intressenter. Revisionen infördes framförallt för att ge bättre kontrollmöjligheter för externa intressenter. Trots lagändringen, är det idag flertal småföretag som fortsätter att behålla revisorn i företaget och det beror främst på grund av externa intressenternas påverkan.Vårt syfte med studien är att skapa förståelse varför småföretag behåller revisorn i företaget i förhållande till externa intressenter och hur externa intressenter påverkar det, ur småföretagens perspektiv. Undersökningen grundar sig på en kvalitativ studie i form av intervjuer.

This report is an evaluation of the cooperation between the rescue command centre and the POSOM-groups (?Psychological and social support?) after the Tsunami catastrophe in December, 2004. The report describes the interaction between these two municipal administrations, what services the rescue command centre provided and how they gathered information. Finally the author suggests different solutions to how the collaboration within these different municipal administrations can be increased and improved in future times of crisis..

The purpose of this study was to conduct a qualitative study with a case study research design, where we studied social workers and politicians view on honor-related problems of underage girls and boys in the age 13-17. We need knowledge about honor related violence and oppression in the political community and social services to work with honor-related problems. Political decisions affect how social work is developed around the honor problem; therefore, it is also important to highlight this direction for the work. It requires a knowledge complement of honor-related problems not to risk exposing the child to further risk from the family (Hedersförtryck, 2009). This is to live up to, for example the law of Social Services, school law and Human Rights (Hussein & Kinuka-Svedberg, 2010).

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

It is important that companies knows how to handle a complaint when they receive one from a customer. This information could the company take care of and use when they develop new services. Furthermore a good complain handling leads to satisfied and loyal customers which increases the revenue for the company. We have examined how SAS handle their internal information process and if this process affects the information and in that case how. The study is performed with a qualitative method, based on deep interviews.

Biodiversity consists of all life on Earth and in all forms. Biodiversity is often discussed at three levels: ecosystem, species and genetic variation within species. Biodiversity also provides many of the ecosystem services performed by nature and that we depend on, including cultural services such as aesthetic values, education and recreation. In Sweden the environmental objectives are central; there are 16 environmental quality objectives, and "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and biodiversity is "Good built environment" where cities, towns and other built environment should provide a good living habitat and contribute to a good environment.

Syftet med denna uppsats har varit att belysa hur bilden av socialtjänsten förmedlas på internetforumet Familjeliv.se. Vårt fokus har legat på barnfamiljers kontakt med socialtjänsten. Vi har undersökt om vi kan se några mönster i hur socialtjänsten beskrivs och om detta skiljer sig åt om är en ?klient? eller en socialarbetare som skriver inlägget. Syftet har också varit att belysa hur ett internetmedie påverkar sättet att kommunicera.

In today?s IT-community, consumers use the internet in a increasing rate to find information or to purchase products and services. This has led to a growth in the market, but also a greater competition between e-stores and web shops. To separate yourself from the masses has become more important, the question is; what strategy should the IT-salesman use? The meaning of this scientific study is to find and focus on witch the primary factors/aspects are, that controls and is the very foundation for the consumer making a purchase, by using the internet.

With this study, we have chosen to continue our B-essay about dual-diagnosis. In the essay we have done some research on how this target group feels about the treatment from the dependent unit, psychiatry unit, social services unit and the housing environment. We wanted to know about the feelings because during the B-essay we found out that individuals whit the dual-diagnosis is skipped between different caregivers. We used a qualitative method with six interviews from two different housings in south of Sweden. The information we got we used in our result and analysis part, where we found out that the caretaker?s thought the treatment were fine and that it was the surroundings they found the most fault with..

Reservdelsinköparna på avdelningen Support & Services på Saab är utspridda på sex orter i Sverige med skilda verksamheter och affärer. Dessa skillnader påverkar de logistiska beslut som tas och ökar svårigheten att använda en gemensam lagerstyrningsstrategi. I Tannefors, vilket är den ort som har tydligast uttalad lagerstyrningsstrategi, grundar sig de största lagerstyrningsproblemen i att systemstödet som används vid den dagliga planeringen inte är användarvänligt. På de mindre orterna där Saabs inköpsverksamhet inte bedrivits lika länge består problemen till stor del av att en uttalad lagerstyrningsstrategi saknas vilket leder till brister i planering, ett kortsiktigt tankesätt och brådskande expressbeställningar. För att möta dessa utmaningar har denna studie utformat en gemensam lagerstyrningsstrategi för de två största inköpsorterna, Tannefors och Nyköping, vilka kan ligga till grund för att kunna utöka strategin till alla Support & Services inköpsorter.Lagerstyrningsstrategin utformades genom att först genomföra en dubbel ABC-klassificering av alla artiklar och sedan gruppera ihop de klasser som kan styras likartat samt bestämma en önskad servicenivå för respektive grupp.

Introduction and research question:  This study investigates the widely discussed notion ?Corporate Social Responsibility? and its practice in the tourism industry. In the contemporary society more companies are realizing the significance of Corporate Social Responsibility (CSR) and its potential as a means of differentiation.  The author?s interest in this particular phenomenon was awakened after reading about the business case of Scandic Hotels. This is a company that nowadays is referred to as ?Scandinavia?s leading hotel chain?.

A common experience is that leadership could be better handled during reorganizations within the social services. The purpose of this study is to examine how social welfare secretaries experience their managers during reorganizations. How do social welfare secretaries experience the manger?s role and actions? While developing the interview questions it became relevant to illustrate further aspects: To describe how social welfare secretaries experience the reorganizations that they have gone through and their experience of the everyday leadership around the managers?; openness, availability, clarity, trust and skills regarding managing stress among their staff. The study is built on qualitative interviews with six social welfare secretaries within units working with economical social assistance in different districts in the city of Gothenburg.

The overall aim was to examine how the public interest to protect children from violence and sexual abuse at home, is realized by social workers. The study´s central focus was the risk assessments as Social services are obliged to do when they receive a report containing concern that children are being exposed to violence or sexual abuse at home. The study addresses the following questions:o How do social workers go about practically, and what support and knowledge is being used to determine whether the Social services need to intervene for the protection of a child?o What risk and protective factors are taken into account by social workers in the assessment process?o What contextual factors do social workers experience are affecting them in the assessment process?o Which support does the documentation system BBIC provide in the assessment process?The study material was collected through qualitative group interviews, with a modified vignette methodology as tools. The study included a total of twelve social workers, with varying numbers in each interview group.