År 2010 avskaffades revisionsplikten för små bolag i Sverige vilket gör att det numera är frivilligt för dessa bolag att ha en revisor. Det är kombinationen av Sveriges låga gränsvärden för undantagande av revisionsplikt, samt avsaknaden på tidigare forskning i en svensk kontext som motiverar denna studie. I denna undersökning, som bygger på ett slumpmässigt urval av 400 svenska små bolag, testas faktorer som i utländska studier tidigare funnits påverka efterfrågan på frivillig revision. Detta görs för att se om samma samband finns i Sverige. Vi förutspår att efterfrågan på revision påverkas av företagets storlek, skuldsättningsgrad, risk och ålder.

This thesis emanates from the understanding that it is of importance that transgender-themed literature is indexed in accordance with how people who identify as trans name themselves and interpret the concept of trans. Based on interviews with representatives from controlled vocabularies and LibraryThing users who tag transgender-themed material, existing attitudes towards user influence in controlled vocabularies are described and the significance of tagging for transgender-themed material is looked into. With queer theory and postcolonial theory as its main framework the analysis looks at what possibilities there are for users to influence controlled vocabularies and explores possible strategies for a future library catalog that includes the voice of the Other. The study lands in the understanding that many of the resisting attitudes towards user influence within the systems for subject headings in fact lie in the systems? limitations.

Many theories describe failed states as potential threats to international security due to the breeding ground they constitute for transnational terrorism. Ken Menkhaus believes however that transnational terrorists are dependent on a state for their own protection in order to be able to operate.This essay seeks out the relevance in Ken Menkhaus? theory which states that transnational terrorists rather exploit corrupted states than operate in countries where there is a state collapse. His theory will be applied on a case study on post-Libya after Gadhafi?s fall.

How do special educators work to include children with special needs in preschool? That was the question that our thesis proceeded from, and the purpose was to get an insight in the methods used by the special educators to achieve inclusion. Our questions were: ? Is Swedish preschool a place for inclusion? ? How are special educators work organized and focused? ? Which experiences do special educators have working with children with special needs in preschool, and what role do they mean that inclusion plays in this work? Our procedure in this enquiry was to perform semi-structured interviews with 5 different special educators in two different cities. Interpretation and analyis proceeded from three different theories: Urie Bronfenbrenner?s ecological systems theory, John Bowlby?s theory of attachment and Karsten Hundeide?s sociocultural theory. The result showed support for the idea of the Swedish preeschool as a place with many opportunities for inclusion. We have also seen how both money and political decisions has an impact on which possibilities the preschools receive to work with inclusion. In addition it became apparent that the methods used by special educators differed depending on both cities and districts.

Children undergo great developmental changes during the preschool and early school years. It is also the very same period in which their pragmatic abilities develop. This study aimed to examine the relationship between Theory of Mind and syntax. Fifty-four preschool and school children aged between 3:11 to 9:0 years participated. TROG-2 and a False Belief assessment of Sally Anne design using three conditions: narrative, silent and distortion were used.

Defining the concept of information has long been the subject of debate within Information Science (IS) and new challenges are constantly presented by new scientific discoveries and new theoretical positions. It is, nevertheless, of key importance for any academic discipline to find definitions on which there is a consensus. The paper therefore aims to clarify the relevance of one of these new theoretical approaches for IS, namely poststructuralism. It does so by describing the theories found in the writings of poststructuralists Mark C. Taylor, Jacques Derrida and Michel Foucault, and discussing their relevance for the three definitions of information suggested by Michael Buckland (Information-as-knowledge, Information-as thing and Information-as-process), thereby answering the following questions: What relevance does Mark C.

For centuries Islam and Muslims have been subject to islamophobic attitudes in the west. The purpose with this study was to see into the making of open and closed attitudes against Islam and Muslims from a conflict in southern Thailand, and also to so see if Muslims are portrayed as more violent than the Buddhist groups in the conflict. The aim of the study is also to see if Muslims fall into a violent stereotype. This was studied by looking at five Swedish newspapers coverage of the conflict, during a given time. To be able to look into this, two theories will be used, the first one is the Runnymede Trust theory, which is about open and closed attitudes against Islam and Muslims.

Generations of war. William S. Lind and Thomas X. Hammes are two advocates of fourth generation warfare. Fourth generation warfare combatants uses all available tools to reach their goals.

One of the big challenges for the European Union today lies in finding a common foreign policy for its 27 sovereign member states with their divided interests, experiences and traditions. New objectives set requirements on the Union to develop and intensify its military ability. The European Union´s view on when military force can be utilized sets concepts like sovereignty and intervention in focus. Can sovereignty be limited and if so can an intervention be justified? How did the Union argue regarding its participation in the intervention in Afghanistan, 2001? The Just War Theory gives the essay a normative framework against which to assess the Union´s view and guidelines for the use of military capabilities.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Immateriella tillgångar debatteras flitigt i företagsekonomiska sammanhang. En immateriell tillgång som har stor betydelse för svenska börsbolag och som stått i centrum av denna debatt är goodwill. Syftet med denna studie är att undersöka hur företag som är i ett behov av att skriva ned sitt goodwillvärde men som inte gjort detta motiverar det beslutet i sin årsredovisning samt bakomliggande faktorer som kan förklara detta. Studien har en kvantitativ ansats där företag noterade på Stockholmsbörsen åren 2005-2010 har studerats och t-test samt multipla regressionsanalyser har genomförts på urvalet. Vi förväntade oss att de undersökta företagen skulle vara generellt sämre på att uppfylla upplysningskraven i IAS 36 än företag som inte är i ett nedskrivningsbehov.

Chatbotar är ett begrepp som börjat nästla sig in i Internetkommunikationen. Det handlar om virtuella assistenter som kan fungera som supportstöd på företags hemsidor. Syftet med denna uppsats är att utröna hur en sådan chatbot bör utformas för att fungera så bra som möjligt som support vid ett företag. Studien genomfördes med en litteraturstudie, en intervju med ett företag som använder en chatbot i sin kundsupport, samt två fokusgruppundersökningar för att se vad användarna tycker om tekniken. Det visade sig att användarna tyckte tekniken fungerade ganska bra.

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

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.