Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

Driving simulators are a very important part of the research that is done at VTI. Enhancing the realism and creating a better driving experience in the simulators are very important and an ongoing work process for the engineers and researchers who work with the simulators. This project has been done as a part of this developing process and the purpose is to enhance the realism of the rear-view mirrors.Simulating realistic rear-view mirrors has been demanded, not only from the researchers at VTI, but also from car and truck manufacturers. To achieve a realistic mirror view a method to measure and parameterize real mirrors has been developed. The code for the existing graphics system has also been redone to be able to handle the new types of mirrors introduced..

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This essay investigates, on the basis of the medieval letters, diplomas, how the medieval monasticism contributed to the maintenance of the Danish society's gender structures. The theoretical starting points for the study are gender and class structures and Marcel Mauss presented gift - giving theory. Finally, a continuous comparison is made with Catharina Andersson's results in her dissertation, in which she examines the social structure in the Swedish medieval society. The primary material in the study is the Danish diplomas. 41 diplomas were found relevant for this study.

To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.

This essay takes its point of departure in the need for modern day public libraries to legitimize their place in today?s society. Societal changes call for constant reinvention of libraries and as part of this reinvention, new light is being shed on the public library?s role as a meeting place. By investigating contemporary debate articles published in Bibliotek i samhälle and Biblioteksbladet, two major Swedish library magazines, this essay aims to categorize and compare different conceptions of the library?s function as a meeting place.

This study focuses on why people not longer want to be a part of a religious communion they have earlier been a part of. To examine this I have made seven interviews with people who have left their previous communions. Together with the methodological and theoretical discussions on discourse analysis, Richard Jenkins discussions on identity and theories concerning the post-modern society, I have made an analysis on how these people consider their previous communions and its members. They refer i.e. to the social control, the ?closed? culture and the non-questioning-culture that constitute the communions and its techniques.

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.

The process of producing a video game is one that goes through a number of phasesduring the span of the entire production. One of these phases is the concept design phase,which is part of the pre-production. This phase is an important aspect of the productionas it is where all the different parts and ideas concerning the game are brought togetherto define what the game is going to be. Though a clearly important part of the videogame production surprisingly little research have been done on the subject of conceptdesign. This thesis presents what place concept design has in the overall game productionand how the design process is handled.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

This paper presents the creation of a strengthening visual profile for StretchFlex UF. The project consists of an external as well as an internal part. The external part is on the order of the company StretchFlex. The company is created under the education concept by the name of Ung Företagsverksamhet (Young Entrepreneurship) and has passed on to the Swedish Championships in Young Entrepreneurship at the Stockholm International Fairs. Of that we have been commissioned to develop an updated logotype for the company, for the current does not keep proper quality according to the client.

This report describes the work of developing a specification of requirements for Waste Heat Recovery Units. The main part of the paper describes how the work with the specification of requirements has been performed. One specific question to be answered is:What are the customer?s demands in case of properties for the Waste Heat Recovery Units and how is that information collected as an order documentation to suit the business area Oil & Gas?The report begins with a description of the assignment and continues with the aim and background. A theoretical part describes the different areas and methods that have been important during the process.

My thesis brings up the subject of power. In the 33 local authorities we have in Skåne, I have made a quantitative study, to see how many young people that are included in the power of politics, through local authorities parliament. This is the first of the two parts that I have devided my thesis into. The second part is qualitative and examines four young politicians, and their thoughts on holding a position that is so unusual to hold at their age. This is the basis for my analysis where I bring up age as a form of discrimination.

The Swedish forestry aims primarily maximize production and economical wins. However, especially urban forests have great qualities as space for recreation and children?s play, which means that other goals should lead the forests management. The Teleborg forest is a wooded area in Växjö, surrounded by urban dwellings, schools, nurseries etc. A great part of the forest was wind felled during the storm Gudrun in 2005 which changed the forest, earlier dominated by spruce, dramatically.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.