Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Taiwan has over the past thirty years experienced a substantial political transformation. Being ruled by Chinese nationalists since World War II, Taiwan started its democratic transition in the late eighties. The new democratic system did not only provide people with freedom to vote, it also marked the beginning of a search for a new national identity. Based on the international theory of constructivism, this paper defines and studies the Taiwanese people?s progression away from a dominant Chinese national identity towards a uniquely defined Taiwanese identity.

The study aims to increase understanding and knowledge of motivation; this by examining how the leader experiences her capability to promote employees' work motivation. Also, how employees perceive that the leader influence and enhance their work motivation. Interviews were conducted with a manager and two employees of a government agency in Sweden. The results demonstrate different opinions between manager and employees in the manager's ability to foster motivation in the everyday work. The leader thinks that she promotes her employees work positively and believes that she is giving her employees attention and appreciation.

Earlier research has shown that combining education with entertainment can improve students motivation in school. With this study we aim to learn more about interactive digital learning resources and how they should be designed to entertain and thereby contribute to motivation. We have identified aspects of educational games that also could be considered when developing interactive digital learning resources, to make them more entertaining and motivating. We have chosen to study and evaluate an interactive digital learning resource called ?Grasp the Disaster?, a fictional online adventure created for students in the ages between 13-15.

AbstractFalu Copper Mine and Sustainable DevelopmentKarl-Markus AnsnaesFalu copper mine was Sweden?s oldest mine industry which lasted for almost a thousand years. Throughout the history its area has been vastly contaminated by sulfur oxide. The contaminations has created the mining area to an environmental risk zone which has the ability to spread out into the Falu River. The river has its connections to the Dal River which is discharging towards its mouth in the Baltic Sea.

This thesis will explore how the medium of film is treated in the recently published Swedish textbooks and how these textbooks take into account the four different aspects of Cineliteracy.Cineliteracy is a theory which advocates the necessity of students' increased cinematic knowledge by presenting the four skill areas that should be included when it comes to teaching film in school. The theory implies students´ analytical skills, contextual knowledge and knowledge of the film canon as well as the development of students' skills to produce films. Cineliteracy theory finds support both within Swedish National Agency for Education and in recent Swedish research.This study includes investigation of eight new textbooks, adapted to the criteria for the new Swedish curriculum 2011. The analysis will be limited to textbooks for the course Swedish 1, since it is mandatory regardless of the orientation of the student?s education..

Denna rapport redovisar den process som utvecklingen av OTWs nya webbplats har inneburit. Jag har arbetet med att skapa en ny design av deras nuvarande webbplats där syftet har varit att skapa en webbplats där man presenterar sig själva på ett bra sätt och ställer mindre krav på redaktionellt innehåll samtidigt som man följer konventioner för branschen och målgruppen. I utvecklingen av webbplatsen anpassar jag mig efter rådande designprinciper och riktlinjer för användbarhet så att webbplatsen ska bli så lätt att använda som möjligt. Utvecklingen av prototypen har skett i mjukvaruprogrammet Axure RP. Resultatet av projektet är två interaktiva digitala prototyper i form av en mobil version samt en desktopversion.

An organism that is transferred from one place to another, causing major problems to the native species is termed invasive. Its natural dispersal across barriers may have been prevented but as man has turned able to rapidly travel all over the world organisms are brought to sites where they were never before observed. Adding the increasing global warming organisms may find it necessary to move around even further. This might cause major disturbance to the biological diversity, and hybridization and homogenization is one of many scenarios that could disturb the native diversity. In Sweden more that 2/3 of all alien plant species have been introduced to disturbed areas and the major introduction mechanism is gardening.

This thesis is a study of Facebook users? beliefs attitudes and behaviour towards personalised adverts on the site, using Wang & Suns theory about the relationship between beliefs and attitude toward online advertising (ATOA) and the connection between attitude and behaviour. The result, based on qualitative research and interviews, will introduce a deeper understanding and interpretation of users? beliefs, attitudes and behaviour toward personalised adverts. The result showed that people perceive the site?s personal adverts as intrusive and interfering with their personal space and the purpose of the site.

The purpose of this essay is to investigate the airline industry and its part in the mobile community. Further on, to investigate the factors that throughout history are having an impact on the airline industry and have lead to the condition of today. Through this information we are outlining the future of the airline industry.This essay has been written in a qualitative approach. The empirical gathering has been made through interviews based on open discussions between the interviewers and respondents. We started out with creating a theoretical pre-understanding and continued by comparing how well these theories matched the reality.The gathering of the theoretical material was chosen on the basis how well it matches the subject of our essay.

This thesis explores the role of gender perspectives in understanding power and power relations in Iron Age burial practices, focusing on two high-status female graves: Grave X from Tuna in Badelunda (Sweden) and the Vix burial (France). Through a comparative analysis of burial contexts, artefacts, and interpretations, the study examines how androcentric frameworks and contemporary gender norms have influenced archaeological discourse. Employing theories of gender, queer studies, and standpoint feminism, the research highlights the limitations of binary gender categorization and advocates for intersectional approaches. The findings challenge traditional stereotypes of passive female roles, emphasizing instead the active agency and complexity of women?s social identities in prehistoric societies..

We live in a world where the resources are not equally divided and that is why charity work is needed. The United Nations Children?s Fund, UNICEF, is a global organization that works for children?s human rights around the world. But perhaps even charity work, which´s often glorified in the society, need to be looked at from different directions. Research about intercultural education, globalization and charity shows that even good deeds can end up reproducing the problem that was supposed to be solved in the first place.

In this paper we take a look at digital applications to help the user with public transportation. The main goal was to evaluate the problem a user can face when aiming to use the public transportation system, and to create a application for Apple Iphone that can enhance and help the user, no matter if he is familiar with the local public transportation system, or if he is less familiar with it. The aim was that the user wouldnt need any previous knowledge to be able to use our application. We combined Location-Based Services with Realtime-travelinformation and trip planning to examine if this combination could make both of the two different user-groups satisfied. To understand the problematics a user faces when approaching the public transportation-scene, Scenario-Based Design is evaluated as a method to grasp this problem.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

New technologies and new consumer behaviors are having a large impact on mediacompanies. The biggest change is in the behavior of the younger demographic whereold platforms like television are abandoned for new online platforms. In this newworld, media companies and organizations need new tools and business models tostay competitive. One such tool is Design Thinking, a term used to describe a cognitivedesign-specific set of activities used during a design process. It has been popularizedin commercial areas and there the term is used to describe an applicable workflowused to promote the skills required to use Design Thinking.