Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

The purpose of this study was to understand how social workers experienced working with Addiction Severity Index (ASI) in relation to the goal set by the National Board of Health and Welfare. The method is spread nationwide and therefore it is of great importance to examine how the social workers themselves experience the demands and the resources surrounding ASI. We choose to do a qualitative study interviewing eight social workers at six different occasions. The result was analyzed using Max Weber?s ideal type bureaucracy and Michael Lipsky?s thesis on street-level bureaucrats.

The purpose of this study is to gain additional knowledge and a greater understanding of pupils experiences of joining a special teaching group.  The study focuses on pupils with special needs and the ambition has been to get a student perspective of how they perceive their education with special support. In addition, the study is concerned with how pupils perceive their special support and whether this has any relevance to their learning, development and future goals.This study is based on Urie Bronfenbrenners theory The ecology of human development. The theoretical perspective highlights the interaction between the pupils and the school environment, which is important for development and learning. The study is based on a qualitative research method in the form of interviews.

Syftet med denna studie är att undersöka samband mellan attityder och betyg. Ett urval av 218 högstadieelever i år åtta och nio användes. Data består av svar på en enkät bestående av 24 påståenden som mäter attityder inom tre områden, nämligen lärande, undervisning och betyg å ena sidan, elevernas betyg i tio ämnen å andra. Statistiska analyser användes för att undersöka attityderna och betygen avseende kön och skoltillhörighet. Därefter användes faktoranalys och fem faktorer identifierades, Ambition, Entusiasm, Leda, Hanterbarhet och Begriplighet. Den sista visade sig ha ett samband med elevernas betygssumma i de utvalda ämnena.

The municipality of Enköping is presently working out a new layout plan for the town of Enköping and new residences are planned in the harbour area. Because of these plans, the municipal energy company ENA Energi may have to move its location from the harbour to another part of the city.The aim of this degree project is to investigate the possibility of building a new CHP plant in another area of Enköping. The future demand on district heating and infrastructure at the new location have been projected. A new CHP plant has been dimensioned and economic analyses concerning the project have been made.Results show that the future demand of district heating in Enköping will differ a little from the present needs. In 2030, the district heating production is expected to be c.

Värmekollektor in Sunne is a company whose main occupation is to collect the gas produced inlandfills. The gas contains about 50 % of Methane which is a greenhouse gas 20 times worse than CO2and should therefore not be allowed to leak into the atmosphere. The Methane is in as large amount aspossible used in different plants for example heating of households. But there are occasions when aflare is needed to burn the excess gas at standstills or testing of new landfills. The Flare only burns themethane to reduce the hazarder?s effect of the environment, it does not take advantage of the energy inthe gasThe goal of this master thesis was for me to create a foundation for an in-house production offlares for Värmekollektor.

The main reason for this project is my interest of our environment. What are our two largest grocerychains doing to maintain our environment? The aim of the project is to show the consumer which similarities and differences there are between ICA and Coop. My questions are: What are ICA and Coop doing to satisfy the demands to preserve our environment, are they going further than they have to? What do they think is important? Environment, price, consumer friendly? Answers: ICA and Coop are working to keep up with the demands, but are they doing more than they have to? The branch is a close world; it's hard to get impartial information. They are turning towards different consumer groups. ICA and Coop has different ways to interest consumers, ICA points out the importance of the meals, while Coop points at the environment. New questions has risen during my work: How far will their own brandnames go? Will ICA, Coop and others have their own farms, producers and suppliers? How can the consumer be protected? The competition will decrease with an increase of their own brandnames..

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.

AbstractThe purpose of this thesis is to highlight the organization's importance to teachers' working environment. Through a survey conducted at a primary school in New Zealand and at a primary school in Sweden, teacher perceptions of their psychosocial work environment were compared. This study has answered the questions: ?How does a teacher at a school in New Zealand and at a school in Sweden view their psychosocial work environment from an organizational perspective?? and ?What are the similarities and differences in psychosocial working environment between a school in New Zealand and a school in Sweden?? The results were analyzed based on Karasek and Theorells demands-control-social support model. The study shows that teachers at both schools are experiencing high demands, but that New Zealand teachers are experiencing greater demands.

As a result of the so called ?Million Program? between the years 1965 ? 1975 the design-build contract had its breakthrough in Sweden. Since then, the contract form has become increasingly common and now holds a strong position on the Swedish market. In design-build contracts it?s usual that the design and production time is overlapping.

SUMMARYLevel: This is a final thesis for a bachelor degree in Business Administration. The thesis is oriented in the field of marketing and written at the University of Gävle.Author: Niklas EnlundDate: January 2014Tutor: Lars -Johan Åge, Jonas Molin & Jens Eklinder - FrickTitle: Intermediaries pursuit to achieve customer satisfaction - A study in how the agent works with factors to achieve customer satisfaction against two opposite parties.Purpose: The purpose of this thesis is to analyze the intermediary perspective how different factors affect the intermediaries working method to achieve customer satisfaction against two opposite parties.Research question: How do real estate agents work with the four factors; informant, routines, intentions and competences? That is how real estate agents can work; like a good informant, after good practice, bringing together the parties intentions and with their skills. How does the real estate agent work with the factors related to the theories connected to the four factors? Are any of the factors more commonly used by real estate agents?Method: The thesis is based on a scientific theory in the field of marketing and focused on the topic how the agent is committed to achieve customer satisfaction against two opposite parties.

The aim of this Master?s thesis is to investigate and increase the understanding of Swedish Public Library Websites and to determinate which activity they mediate. To analyse the Public Library Websites Andersson and Skot-Hansen?s model of roles for the Public Library has been used. This model in¬cludes four roles for the library: the library as a cultural centre, a knowledge centre, as an information centre and as a social centre.

 There is an ongoing reorganization within media industries today as they adapt to new and changing demands - the environment is changing fast and the organizations with it. The development of new technology is contributing to new forms of media distribution in the present media industry. The structure of media organizations is getting flatter and the co-workers are getting a new and bigger role. All this is bringing new challenges for the leaders of the organization. Caught in the middle of these new structures is the middle manager who now is facing different demands from all sides.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.