Efter revisionspliktens slopande år 2010 har fler förenklingar för småföretag blivit föreslagna angående revision och redovisning. En av dessa är slopandet av de jävsbestämmelser som är relaterade till revision för småföretag, nämligen redovisnings-, medelsförvaltnings- och byråjävet. Förslaget avsåg att förenkla för småföretag samt att öka möjligheterna för revisionsbyråers så kallade kombiuppdrag. Denna debatt har lett till ett lagförslag om ett slopande av dessa jävsregler vilket sedermera blivit avslaget med motiveringen att det skulle äventyra revisionens oberoende. Vi vill med denna studie undersöka vilka positiva och negativa aspekter som ett slopande av redovisningsjävsreglerna skulle resultera i samt vilka som skulle gagnas mest av en sådan förändring. De teorier som används som grund för denna kvalitativa studie är Principal-agent teorin, Oberoende, Legitimitetsteorin samt Intressentmodellen, inom Principal-agent teorin finns en delteori som heter Informationsasymmetrier.

The purpose of this study is to achieve a greater understanding of the perception of the use of Special Educational Needs Coordinators? (SENCOs?) competence in school. The informants of this study are the director of the school district, two principals and six teachers in two schools in a municipality in Sweden. The method used for this study is qualitative interviews, and the results have been analyzed using perspectives on special education. The results show that the director of the school district has one ideal view of SENCOs working close to the principals with supervision of teachers, school development, administrative tasks etc.

The purpose of our report was to analyze the effects of youth drug abuse on the families concerned. Youth drug abuse made us wonder about the effects on the family as a whole, of those involved with drug abuse. To answer this question, we decided to employ an empiric study in the form of interviews with four teenagers, five parents and four drug counselors. Because our intent was to understand rather than try to measure the problems involved, we decided on a qualitative method. Our method built upon semi-structured interviews using open questions, where the interviewees were free to express their own thoughts and opinions.

A constantly increasing number of magazines are using the Internet as a business channel. One of these is Allt om Mat (All about Food). Together with expressen.se, Allt om Mat developed a food website, alltommat.se, which was introduced at the beginning of 2008. In this essay we investigate how alltommat.se developed its service concept. Further, we look at how this development has influenced and been influenced by relations among the three actors and the users.

Organisation and market orientation of elderly careThis comparative literature study is intended to describe how elderly care is organised and financed in Germany and Sweden. Furthermore, it analyses the degree of competition and market orientation in both countries' care systems. Important aspects in this context are the kinds of measurements which are used on the two markets and the question if there are quasimarkets.The theoretical backgrounds of the study are Esping-Andersen's "Three Worlds of Welfare Capitalism" and Harold Wilensky's convergence theory. Esping-Andersen's theory describes Sweden as a social democratic and Germany as a conservative welfare regime which means that there are different conditions for the development of welfare. The use of Wilensky's theory shows that both welfare systems are converging since the end of the 20th century.

The aim of this master-thesis is to investigate the emergence of bureaucratic drift in connection with implementation of EU-legislation in Sweden. To narrow it down I have chosen to look at the Swedish implementation of the Working Time Directive, directive 93/104/EG. To be able to fulfil the purpose of this master-thesis I have used two research questions; [1] How did Sweden implement the Working Time Directive into Swedish law? and [2] Why did Sweden omit to correct implement the Working Time Directive? To be able to understand and explain the situation I have used the principal-agent perspective as a theoretical framework. An analysis of motives has been used as analytical method.The results from the analysis show that Sweden, in order to keep the contractual model used on the labour market, which is a part of the well known Swedish model, shirked while implementing the directive and implemented as to be able to fulfil its own agenda.

In order to convince, one must know which arguments are most suitable for the specific situation. But even if you think you know how others will react to your arguments, you may be wrong. Therefore, the purpose of this paper is to find out a way of examining to what extent informative text take account to the subjective views of their addressees. The theoretical framework is Blitzer's theory of the rhetorical situation, pragmatic theory of speech acts and their presuppositions, Burk´s theory of consubstantiality and phenomenographic theory of subjective perceptions. Methodologically, phenomenography has also been used as a guideline for selecting informants, collecting data and processing the interviews.

Sedan 1 januari 2005 har stora delar av världen förändrat sin redovisningsprincip till IFRS som har utformats av IASB.  Införandet innebar en rad förändringar.  IFRS infördes på grund av att kapitalmarknaderna växer sig allt större samt starkare, vilket kräver att en harmonisering av redovisningsprinciper är att eftersträva. Förändringar som IFRS/IAS medförde i form av regleringar är bland annat IFRS 3, IAS 36 samt IAS 38. IFRS förändrade så att goodwill årligen skulle omprövas för att fastställa dess verkliga värde, istället för att årliga avskrivningar som tidigare var fallet. IFRS förändrade hur immateriella tillgångar skulle redovisas däribland redovisningen av goodwill. Goodwill är en nutidsbetalning för framtida prognostiserade kassaflöden. Tillgångsposten goodwill utsätts ständigt för påverkan av såväl externa som interna påverkningar. Externa i form av bolagsmarknadens ständiga förändring och internt av ett potentiellt underliggande egenintresse utifrån bolagsledningen.

The aim of this paper is to perform a comparative study between France and Sweden analyzing the veil debate that took place in 2003 and 2004. This debate has been one of the central features of the renewed conflict between the West and Islam post 9/11, and has the presumed oppression of the Muslim veil in focus. With help of critical theory and a differentiated citizenship theory, including gender and post-colonial perspectives, I analyse the veil in a Western context in the arguments presented and the actions taken. Through that I try to distinguish the potential problems posed for the Muslim minorities living in the two countries.Three main areas are covered: the different political actions in the two countries, the consequences for this sidestep in liberal citizenship theory and in what way the view on equality splits the two parties. I conclude: that the French secularism and the Swedish equality have played key roles; the ideal of liberal citizenship is being abandoned for a more partial state; and the view of the veil as simply oppressive is part of a colonial heritage that can be challenged..

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.

Title: The significance of small talk on leadershipDate of seminar: 13 October 2010Course: Bachelor paper in Business, in Organization, 15 ECTSInstitution: Swedish Business School at Orebro UniversityAuthors: Linda Andersson & Ebba HallbergAdvisor: Gabriella WennblomPurpose: The purpose of this paper is to identify and describe how leadership is affected by the small talk, with these three managers. This with the manager?s perspective as a starting point, within the three services we examined.Research methodology: This paper is based on a qualitative method. Targeted open interviews were carried out with three respondents. Literature in the organizational field has been searched through to give a base for the study.Theoretical framework: This paper uses the theory of communication, the theory of leadership and the theory of small talk.Conclusion: The conclusion we make is that the small talk makes it easier for the modern leadership, this is because the small talk, among other things, allows the manager to spread information and to avoid misinterpretation, and that the manager become more involved in the company.Keywords: Communication, small talk, leadership.

The aim of this thesis is to illustrate the principal problem of the study of national self-images and by questioning the congruent existence of one in the case of Sweden. Through the use of qualitative method and semi-structured interviews the ambition of the study is to compare and to understand the national self-images portrayed in a major Swedish town, Stockholm and to that of a smaller town on the countryside, Sjöbo. A social constructionist approach in co-operation with key temporal and spasial dimensions are used to penetrate the interviews at hand. The main conclusions drawn from this study highlights the difficulties in addressing the concept of a congruent national self-image. Several major discrepancies appear in the analysed material, mainly in the past and the external dimensions, both from a regional approach, but also very much within the local entities themselves..

The study?s purpose was to gain comprehension and knowledge about immigrate women?s vision on benefits respective disadvantages with arranged marriages.The study?s question at issues was:(1) How do the women consider that the ideal marriage is suppose to be?(2) How do the women experience that their vision on marriage has changed in a new culture?(3) How do the women consider that parents reasons, around the choice of a partner at arranged marriages?To be able to answer these questions at issues we used a qualitative method where interviews carried out with four immigrated women from four different countries where Islam is widespread religion. Common for these women is that they all are Muslims and that they come from countries where arranged marriages are practiced. They also have concrete experience of arranged marriages, either through themselves or someone they know.Material from interviews was analysed with a help of patriarchal theory and social constructivism. We have also analysed the material with a theory about culture and a theory about groups.

Theory has concluded that consumers evaluate advertising not only based on what the advertiser's message aims to communicate, but also how the message is communicated. As the most popular activity on the world's largest social media channels is to upload and share photos, it has become crucial for advertisers to define strategies that maximize the reach of photo posts. Two observed variations of images used in posts are graphical images and digital photographs. The aim of this study is to investigate which of these two strategies that generate most positive impact on the sender and its brand. 230 users of the Chinese Facebook and Twitter counterpart, Sina Weibo, were exposed to manipulated Sina Weibo posts after which they answered a survey.

The aim of this study was to investigate how counselors who work at youth clinics relate to the question of the integrity of adolescents who are under 18 years old in relation to the parents rights to information. The study was based on semi-structured interviews with eight counselors from youth clinics in the StockholmCounty. We have analyzed our empirical material by categorizing the statements from the counselors and by using two different theories. The first one is a consequential ethics theory and the second one is a cognitive theory. These two theories have helped us to understand the thoughts and actions of the counselors.