The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

Kärnkompetens kan ses som en av de mest centrala delarna av ett företag och insikt i detta är vad som bidrar till tillväxt, dominans och mästerskap. Vi likställer i denna uppsats kärnkompetens med överlägsen förmåga eller överlägset kunnande. I detta arbete försöker vi utreda vad som är Apotekets kärnkompetens. Med hänsyn till vad som definieras som Apotekets kärnkompetenser undersöker vi dessa närmare för att kunna prognostisera effekterna av den stundande omregleringen.Vi har genom att granska Apoteket och genomfört intervjuer på ledningsnivå identifierat tre möjliga kärnkompetenser:?    Den farmaceutiska kompetensen i kundmötet?    Kompetensen bakom kvalitetssäkringen av Apotekets egna varumärken?    Apotekets varumärkeSlutligen diskuterar vi vilka effekter omregleringen kommer att ha på de tre kärnkompetenserna som vi identifierat.

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Since several lifestyle diseases are associated with obesity much research is carried out within the area. Researchers have found that oxidation of fatty acids within the body?s cells may give rise to peripheral signals which regulate food intake, but it is still unclear where such a mechanism takes place. Although much evidence suggests that it is the hepatocytes in the liver that send signals regulating food intake, some researchers have begun to question this theory. Instead they argue that the mechanism takes place within the enterocytes since they are well localised in the gut for such assignment.

This article evaluates the narrative and it´s didactic role in historiographic textbooks for schools. The primary study is a comparing qualitative analysis of the narrative in the different textbooks. The result leads to a pedagogical discussion based on Kieran Egans theories about cognitive tools, and how they shape our comprehension. The theoretical background defining and discussing narrative as a concept is partly based on a semiotic view, part linguistic. The main conclusion of the work is how the narrative seems to be a product of discourse in the ways the textbooks differ at the most from each other; Broken down, how the role of the writer and the reader and their conception of the world take part I a significant comprehension of the stories told in history textbooks..

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

The main aims of this study is from a gender perspective identify possible reasons why so many men compared to women visited the European football Championship in Poland/Ukraine 2012. The study also aims to classify European Championship visitors from their primary purpose with the trip.To be able to answer the study's purpose and issues, it is important that we get an understanding of the phenomenon so that we can clearly express an opinion on this phenomena. This meant that we chose to use qualitative methods designed to give a deeper insight into what is being investigated. We made use of both deep, email and telephone interviews with our respondents. The six respondents are evenly distributed between the sexes.

Det har länge debatterats huruvida de svenska skattetilläggsreglerna är förenliga med de krav som Europakonventionen ställer upp i artikel 6. Efter att Sverige blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med vår uppsats har varit att undersöka om den nya lagregleringen är förenlig med Europakonventionens artikel 6 eller om Sverige riskerar att fällas ytterligare fler gånger av Europadomstolen rörande det svenska skattetillägget. Vi har använt oss av en rättsdogmatisk metod som innebär att vi har använt oss av lagstiftning, förarbeten, praxis och befintlig doktrin för att undersöka vårt syfte på bästa möjliga sätt. Vi undersökte den framförda kritiken mot den nya lagregleringen samt de punkter där Sverige blev fällda av Europadomstolen.

Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.