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 development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

While the call for regulations against greenhouse gas emissions are louder then ever before, demand for oil is also at an all time high. Oil companies face the dilemma of making sound business without being perceived as environmental villains. In this essay I will examine how BP, one of the largest companies in the world, broke rank with the industry and devoted itself to being an environmental friendly oil company. The actions and motives of this change will be evaluated through up-to-date theories about company motivation to environmental adaptation. We see that BP:s transformation can be well explained through Simone Pulvers theory about the socially embedded company.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

Syftet med denna uppsats var att undersöka hur folk väljer att se på sina tv-serier och varför. För att ta reda på detta genomfördes två stycken fokusgruppsintervjuer där deltagarna svarade på frågor om tv-serier, dvd- boxar, play-tjänster och fildelning. För att skapa mig en förståelse för dessa val använde jag mig av Users & Gratification theory som en vetenskaplig teori. Resultaten från fokusgruppsintervjuerna användes senare för att sammanställa en frågeguide som besvarades av representanter för de största svenska tv-kanalernas play-tjänster. Anledningen till att kontakta tv-kanalerna var att jag ville ha både producenternas och konsumenternas åsikter med i uppsatsen.

Antal förändringar, arbetsrelaterade krav, arbetsrelaterad kontroll samt psykologiska kontrakt är alla faktorer som har kopplats samman med psykisk hälsa på arbetsplatsen vid organisationsförändringar. Dessa variablers gemensamma och unika innebörd för psykisk hälsa har i denna studie mätts i form av en enkätundersökning, där 84 anställda deltog varav 16 var kvinnor. Syftet var att belysa hur den psykiska hälsan hos de anställda vid en svensk myndighet såg ut efter de förändringar som myndigheten genomgått, samt klargöra de ovan nämnda faktorernas koppling till en god respektive dålig psykisk hälsa. Resultatet visade att de anställda överlag tycktes ha en god psykisk hälsa och att alla de undersökta variablerna med undantag för antal förändringar och arbetsrelaterad kontroll visade en samvariation med psykisk hälsa. Studien ger underlag till förslag över faktorer som kan beaktas inför kommande förändringar inom organisationer..

A positive aspect of globalization, from a western viewpoint, is the growing demand of advanced products in China and other developing countries. The construction industry is thriving in China and Swedish companies have taken part in various projects. However the situation have been difficult for some of the companies. The aim of this study is therefore to investigate how strategic and cultural factors affect the potential for Swedish companies to operate on the Chinese construction market. The theoretical framework of the study consists of Porter?s and Kotler?s theories about strategy, and Hofstede?s, Bjerke?s, and Daun?s research about different cultures.

After W.W. II the Social democratic government wanted to modernize and rationalize the Swedish society. The university system was reformed[INS: :INS] to support growth of industry and science. But the reform did not reach Swedish academic library system and it was not well organized. The aim of this thesis is to analyze the reaction of the Swedish academic libraries to the new era in the framework of ideological criticism.

High-performance equine athletes have an energy requirement that often reaches twice the maintenance requirement. Horses are grazers and adapted to a grass diet, and diets high in grains and concentrates are associated with digestive upsets and behavioural disorders. It could therefore be of interest if the energy requirement of a high-performing horse could be met by forage. It is important that the forage have a high concentration of energy so that the horse is able to consume the whole amount of energy needed from the forage without exceeding the maximum voluntary intake. The purpose of this literature study was to investigate if the energy demand of a high-performance horse can be covered by forage produced under Northern Swedish climate conditions.

The purpose of my study is to give a good picture of what social media really is and how companies can make use of it, in their marketing strategy. It gets more important for every day that companies fully understand how social media works and how to act in the new digital channels. To be an updated marketer today, you need to fully understand social media and how it can be implemented in the company marketing strategy. This study gives you a snapshot over todays situation in the area of social media marketing.I have interviewed four different persons, who I believe have a great competence and are highly qualified for this kind of study. All of the interviewed persons work with social media marketing at a daily basis.

Resource-based learning or problem-oriented learning are teaching methods that are becoming more and more common in schools today. In order to make these teaching methods work there is a demand to make students information literate. The aim of this thesis is to find out how six teachers at six senior high schools apprehend their professional role of seeking, preparing and developing the course in history of literature. I have used phenomenography which is both a set of theoretical assumptions and a methodology. This means that by doing a limited number of qualitative interviews one is able to describe the variations of the conceptions that have emerged.

The aim of this thesis is to accomplish a user study on how e-book users experience the electronic book, the e-book, as an instrument for reading fiction. The study is based upon qualitative interviews with twelve e-book users and a small survey carried out at the Stockholm City Library. The purpose is to identify the users' incentive for choosing the e-book as a medium for reading fiction, elucidate if and how the interface of the e-book affects the reading experience, and distinguish if there are any factors common to the users in their choice of reading e-books. How the users look upon the future of the e-book is also discussed. Among the people asked in the survey we note little if any demand for the e-book as an instrument for reading fiction.

The theme in this report has been how to benefit experience from accident investigations. The demand on the municipality to perform accidet investigations is relatively new, and maybe they aren?t clear what the demands means. This causes that there might be a problem to benefit experience from accident investigations, for improving the overall safety in the municipality. The main purpose of this report has been to clarify how experience from accident investigations, can be of benefit to society on a local level.

The aim of this essay was to obtain an understanding about company owners thinking about the connection between having an own company, and the risks for an alcoholic abuse. The risk factor I was researching was stress, alcoholic culture, accessibility and rehabilitation.I have interviewed five owners of small companies, two women and three men, which represents four different kinds of branches. The theories I used in analysing the empirical findings where the theories of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and culture perspective.I have found that the main stress factors for company owners where the economical stress and great load of work. The stress was also related to the fact that company owners of small companies often were alone with all the responsibility and problems.Women did not use alcohol very often as a tool to reduce stress. If individuals were using alcohol to reduce their stress, it also had to deal with their ability of coping and also what channels they had for coping..