This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Baled silage has become one of the most important conservation methods in Sweden. Because we take our grass as silage we get the quality and the good hygenic that we would like to have. Silage has become a big buisiness also in the horse feeding where many of the breeders have changed from the hay to the hay-silage. The difference between regular silage and haysilage is that the hay silage is dryer (60-70%DM). The hay-silage has also put higher demands on machinery and wrapping material since the grass gets sharper and harder to press together real hard. The main reason for the test was to compare two different systems for wrapping, the new Cross Pac and conventional.

The aim of this thesis is to describe passage retrieval (PR), with basis in results from various empirical experiments, and to critically investigate different approaches in PR. The main questions to be answered in the thesis are: (1) What characterizes PR? (2) What approaches have been proposed? (3) How well do the approaches work in experimental information retrieval (IR)? PR is a research topic in information retrieval, which instead of retrieving the fulltext of documents, that can lead to information overload for the user, tries to retrieve the most relevant passages in the documents. This technique was investigated studying a number of central articles in the research field. PR can be divided into three different types of approaches based on the segmentation of the documents.

Haemophilia is an inherited disease which causes increased bleeding due to defect clotting factors VIII and/or IX. There are two forms of haemophilia, A and B, which both are X-linked and due to mutations of the genes of factor VIII and factor IX respectively. This study focuses on Haemophilia A and thereby factor VIII.The drugs that are available on the Swedish market today for patients with haemophilia A include Factor VIII(FVIII), which has been purified from human plasma and recombinant factor VIII(rFVIII). The main goal of this study is to gain a better understanding of the effects of treatment of haemophilia A with either purified plasma factor VIII or recombinant factor VIII on reducing or preventing bleeding and on side effects.  The study was designed as a literature review and searches were carried out in PubMed at the Linnaeus University library.  The criteria for selection of articles were: patients with haemophilia, treatment with plasma derived and/or recombinant factor VIII as well as clinical studies.

Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt.

Purpose: The aim of this thesis has been to study and obtain greater understanding of the consequences of active social media use. Specifically, in terms of social identity, social life and the sense of belonging. Secondly, the thesis studies the consequences of disconnecting and for a limited amount of time opt out of the social media context.Method/material:  The study is based on an explorative, cultural ethnographically-inspired method, in which four respondents were studied: two men and two women, all frequent users of social media. This was done in three steps: initial interviews, followed by social media diaries and finally a focus group. By allowing these methods to complement each other, the goal was to create an overall picture of the importance of social media in their everyday lives.The study's focus lies on the week in which the respondents kept social media diaries.

AbstractA tourism genre that has developed in recent years is the nautical tourism, nautical tourism is described as a tourism genre that includes all activities in relation to water. Croatia is one country that has invested in and has good presumption for this type of tourism, and has also received an international recognition as a top destination within the nautical tourism genre. The purpose with this thesis is to increase knowledge about the nautical tourism development in Croatia, and to see if it would be possible to develop on Swedish conditions. Sweden is a destination with a large number of archipelagos, located in both inland lakes and along coastal areas. Stockholm archipelago is one of the world's largest archipelagos which has a long tradition as a tourist destination.

This essay examines the grotesque in Samuel Becketts wellknown play Waiting for Godot. The play is primarily seen as an icon of absurdism, and it is such not appropriate to examine the play as if it belongs to the litterary genre of grotesque. The primary purpose of absurdism is to reveal the pointless- and emptiness of existence. In order to illustrate these points absurdism will often make use of the common characteristics of the grotesque. With this in mind I present, within this essay, an eximination of whether Samuel Becket makes use of these characteristics to assist his portayal of emptiness in Waiting for Godot.A prior understanding of absurdism is required and i have as such primarly used Martin Esslins famous studies.The studies of the grotesque are mainly represented by two theorists.

The purpose of this Master's thesis is to examine if stereotype gender patterns are showing, and how they are showing, in the picture books that have the highest number of loan in Sweden?s three biggest cities. It is also a purpose to show if these gender patterns can be compared to the outlook on gender in the curriculum. The method used is a qualitative text analysis. 13 picture books are analyzed on the basis of Yvonne Hirdman?s theories on gender and Maria Nikolajeva?s theories on children?s literature.

In Sweden you will find the coot chiefly in the southern parts. The species winters in the southern part of the Baltic Sea and along the coasts of northern Europe. The number of coots is heavily decreased by harsh winters. The population of the coots in Sweden is estimated to 20 000 to 30 000 pairs. The region of Dalarna is the random zone for the breeding of coots in Sweden .

When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

The swedish song contest ?Melodifestivalen? is the most popular TV-show in Sweden according to number of viewers. Not only has it managed to remain the viewers? number-one choice year after year, it has also engaged a lot of the viewers (2, 4 millions in this year?s final) to vote for their favourite song. Melodifestivalen is classified as a creative organisation since it has evident elements of creativity in its process, product and among its employees.

The aim of this study was to examine if parents, of children diagnosed with ADHD, exprerienced any changes regarding their childrens appetite after starting psycostimulant treatment. Further more the aim was to examine what kind of changes concerning the appetite that were found and if they affected the meal situation as a whole.Method: A questionnaire study was conducted in the spring of 2011. The study included 81 parent?s to children who were enrolled at the Habilitation in Uppsala and medicated with psychostimulants for ADHD. The children's ages ranged between six and 18 years.