BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

As a result of globalization, multinational teams are being more frequently used in today´s businesses. This specific type of team can be described as heterogeneous when it comes to nationality and linguistics. The aim of this study was to explore the concept of multinational teams. This was made using culture as a main concept, and nationality, linguistics, and organizational culture in order to describe it. We intended to say something about how this type of team´s efficiency; when it comes to satisfaction and performance; was affected by national and linguistic heterogeneity within the team.

Hållbar utveckling är en viktig utmaning i vår tid och folkhälsa har betydelse för begreppets alla tre dimensioner. Det finns många styrdokument om vikten av att integrera folkhälsa i arbetet med hållbar utveckling men forskning saknas om hur folkhälsoaspekter integreras in i hållbar utveckling. Studien syftade till att undersöka folkhälsans betydelse i arbetet med hållbar utveckling i kommuner utifrån ett underifrånperspektiv. En singel case-studie har genomförts i Sörmlands län och data samlades in med hjälp av styrdokument och intervjuer. Resultatet visar att folkhälsobegreppet inte används i samband med arbetet kring hållbar utveckling.

This master thesis investigates how the county administrative boards communicate the regional risk and vulnerability analyses to municipalities in Sweden. Information has been gathered through a survey and through a case study involving three county administrative boards. The results revealed that there are possibilities to improve or develop the communication in all the county administrative boards. The information channels are often written or web based, these channels promote one way communication rather than a dialog. The thesis gives suggestion on how to work out a strategy for a more effective communication, the case study also gives ideas on how a county administrative board can work with communication..

This is an essay concerning the differences between boys? and girls? way of learning and how this difference influences the teaching in the technology subject. The method is divided in two. The first part is based on a survey over literature about teaching girls and boys in the technology subject. The second part is based on interviews with three male teachers in the same subject.

To make wave power more competitive on the market Uppsala University leads projects that examine how to accomplish better efficiency in the production. One of these projects is described in this report and examines whether it is possible to make the production of dovetails more efficient by using an industry robot of type ABB IRB6000 S3 M91. This project is using an already presented working method, from a previous project, which involves that the robot picks up the dovetail and moves against fixed cutting machines where the dovetail will be drilled, threaded and milled. Drilling and threading are the sub operations that will be examined in this project where experiments are made with the presented working method and with equipment from Uppsala University.Experiments show whether it is possible to drill the holes in the dovetail within specifications by using the specific robot and the presented working method. The threading operation is examined theoretically if it is possible to accomplish by using the same working method.

Phytoremediation is a technique using the ability of plants to absorb pollutants in their biomass from contaminated soils and remediate it. The plants are then harvested and the soil gets purified. This method is more environmental-friendly than the normally used methods for soil remediation. Glasriket in Småland is an area with large amount of pollutants including arsenic, cadmium and lead. This area must be cleaned from these metals because of the high threat to the environment ant the health of people who live here.

AbstractPurpose/Aim: In my essay I study the use of Internet with information overload as my perspective. I compare two age groups in order to find out whether there is a difference between generations in how they use the Internet and experience the vast amount of information that is found on the net.Material/Method: I gather information from six frequent World Wide Web users to find out whether they are experiencing information overload when using the Internet in their spare time and how they structure and make sense of the vast amount of information that is found on the net. I use semi-structured interviews to gather qualitative, not quantitative, material for my study. I have also used literature and websites on information overload, the Internet, and connected themes in order to get a broader picture of the subject and help me analyse the material.Main results: The main results of my study are that frequent Internet users do not feel that they suffer from the vast amount of information found on the World Wide Web. They rather enjoy it and if they have heard the term information overload they assume that it does not apply to their use of the Internet.

The purpose of this essay was to overview the conflicts regarding the exhibition space (Kunsthalle) Tensta Konsthall during 2003 and 2004, in order to gain an understanding of the following: why the conflict started, if anyone exceeded their authority, how the case has been reviewed in the press, what kind of value judgements lay behind the actions and why this case has received so much attention. By studying mainly press material and political documents it has been made clear that Tensta Konsthall?s location in an ill reputed suburb of Stockholm has been the cause for its exposure to different demands and expectations compared to other similar exhibition spaces. Further the essay deals with questions raised by the conflict in the intersection of culture and politics..

The thesis is a case study that deals with public space based on how people use them. Public spaces are an important part of our city life and everyday life. Quality public spaces and places are due to its design and use, which are the primary aspects of this study. Hässleholm has been the location for the case study inventory items. Five different methods have been the basis for the study, and through them it has been possible to study what makes a room usable and unusable and what criteria is necessary for people to want to stay in the public rooms.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier. We also wish to find out the cashiers opinions about the Extenda Retail system. Method: The information gathered for this thesis consists of literature and interviews.

Purpose: The purpose of this essay is to examine how managers in companies within wholesale distribution work with motivating their staff, and to examine which factors increase the motivation of employees. By doing this, the essay is expected to examine how managers? and employees? perspectives correspond, and to find which factors differentiate between their views.Method: In order to fulfill the purpose of this study, we have executed two case studies at two different companies that work with wholesale distribution. We have collected data and processed it either quantitatively or qualitatively.Conclusion: This study shows that managers and employees have a relatively united perspective about what they want to achieve by motivation. However, there are different opinions about the factors that are seen as important in order to achieve an increased motivation of the employees.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.