Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

We came across the discussion about the so-called duty to report (14 kap 1 § SoL) and we found some previous research, showing that preschool teachers are hesitant to report, and that they want real evidence that children are being mistreated, even though the duty to report clearly states that they have to report as soon as they suspect that a child is being mistreated. Our purpose became to study what tendencies and conditions preschool teachers and principals, placed in the municipalities of Hässleholm and Kristianstad, have to fulfil their duty to report according to the social services act, when there is a well founded suspicion that a child is being mistreated.  We split the purpose into the following research questions:   Do local guidelines about how preschool teachers should act when suspecting that a child is being mistreated exist, and are they being followed? To what degree does the staff has knowledge about these guidelines? How do preschool teachers experience the treatment from colleagues, principals and social welfare officers when they´ve done or wanted to do a report? How do preschool teachers experience the reactions of a report from custodians? We did conversational interviews with two principals, one from the municipality of Hässleholm, and one from the municipality of Kristianstad. We also made focusgroup interviews with the staff, three persons each from one of their respective preschools. Our conclusion is that preschool teachers are unwilling to report mistreatment.

Aim The aim of the study is to, from a comparative perspective, examine principals? view of leadership in successful schools. Questions: How do the principals describe their own leadership? What subject positions do the principals take? Method Three principals were interviewed in the study. The interviews lasted for about 60 minutes.

In which ways have composing processes in music appeared over the past 300 years? How may composing processes work today? What does new technology do to this processes?The key purpose of this study is to investigate various composing processes. A further purpose is also to gain an awareness of how we use modern technology by computers and their notation programmes.The research design of this thesis includes a display of literature related to composing processes. along with an analysis of the writer?s own experiences in the area.

This report describes the manufacture and control of a flying platform. The report describes the basic and fundamental theories required to get the platform flying. It touches on subjects such as A/D-conversion. PWM-control and PID-control. The sensors used in the platform are a gyro and an accelerometer.

AbstractThis paper is a comparative study of the final reports of the Norwegian and Danish power studies performed in 2003. While the Danish study found that democracy is thriving, the conclusion of the Norwegian power study was that democracy is in a crisis. The purpose of this paper is to find explanations to why the studies in two Nordic countries arrived at such different results.Methodologically, the paper consists of an ideological text analysis and critical analyses of the discourse. In order to study how the results of the power studies can differ so considerably, the following aspects have been surveyed; 1) external contexts (government inquiries); 2) work process (the researchers? background, role and co-operation); 3) the problem areas and themes studied; and 4) power perspectives.

The purpose of this thesis is to study the level of democracy within the European Union (EU). To do so the following issues were examined: How the EU works and the efforts it has made to improve levels of democracy; and the degree to which the EU fulfils the criteria set by Robert Dahl in his theory of polyarchy.The study is based on a qualitative text analysis. The focus of the analysis is documents released by the EU that can be connected to democracy, and human and fundamental rights. The theory of polyarchy proposed by Robert Dahl and Joseph Schumpeter?s theory of democracy are the principal theories applied.

This thesis is about how ideology affects the way leadership literature measures good and bad leadership qualities. The paper argues that ideological influences in leadership literature, from a teacher perspective, complicate the understanding of leadership in its practice and theory. The methodological tool used in this thesis is an idea- and ideology analysis approach applied on leadership literature that is used in teacher education. A theoretical discussion about the definition of leadership and its possible ideological connotations sets a frame for measuring ideological influences in the texts. The analysis from the textbooks showed clear signs of ideological influences when talking about leadership.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

This diploma work project is a product development project which purpose is to redesign a braking system for a walking frame. The system that was developed diverges the force from the user to braking power, and includes a service brake as well as a parking brake. The most important components of the system are a grip handle on where the user holds on to and a braking handle on which the user operates the brake from. The system also includes a power transmission component, braking package and other mechanical components. All of the components wasn?t developed in this project, several off them has been reused from the existing system.This product has been developed to meet the requirements and standards presented from the principal, Ahlberg Leber.

The essay is an evaluative study of student democracy in the Swedish high school, its departure point being the 1994 national curriculum for the voluntary school forms (Lpf 94). We adopted an interview method, the survey units consisting in a number of high school teachers. The analysis has two principal theoretical departure points, involving democracy theory and implementation analysis, respectively. The former is utilized to help identifying what sort of democracy permeates the governing document and high school daily life, the latter to explain actual outcomes.The study concludes that the 94 curriculum is characterized by a strong democracy with emphasis on participatory democratic processes, whereas in practice there is a thin democracy in both classroom and formal student government contexts. Representative processes are given plenty of room although few attempts at participatory democratic components can be identified.A deeper analysis of the result reveals implementation problems traceable to elements of symbolism in the goals.

This work is a study of how the principal's educational leadership designs in two different forms of organization. I have chosen to do a comparative study between how two headmasters identify educational leadership, and to what level they feel they can act as educational leaders in their school. The comparison is made between two educational organizations, and two principals? image, one in Sweden and one in New Zealand. I have chosen interview as method and I have only two respondents on the grounds that is the person's unique perception I want to bring into focus.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This thesis is about how ideology affects the way leadership literature measures good and bad leadership qualities. The paper argues that ideological influences in leadership literature, from a teacher perspective, complicate the understanding of leadership in its practice and theory. The methodological tool used in this thesis is an idea- and ideology analysis approach applied on leadership literature that is used in teacher education. A theoretical discussion about the definition of leadership and its possible ideological connotations sets a frame for measuring ideological influences in the texts. The analysis from the textbooks showed clear signs of ideological influences when talking about leadership.

In which ways have composing processes in music appeared over the past 300 years? How may composing processes work today? What does new technology do to this processes?The key purpose of this study is to investigate various composing processes. A further purpose is also to gain an awareness of how we use modern technology by computers and their notation programmes.The research design of this thesis includes a display of literature related to composing processes. along with an analysis of the writer?s own experiences in the area.