This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Föräldrar med psykisk sjukdom har ofta en bristande omsorgsförmåga och barnen till dessa föräldrar får inte alltid sina behov tillgodosedda. Personal på en psykiatrisk öppenvårdsmottagning som träffar föräldrar och även ibland barnen får en chans att få en inblick i hur familjen och barnen har det. Jag har gjort en fallstudie på en psykiatrisk öppenvårdsmottagning i en västsvensk stad, där jag har intervjuat sju personer inom fyra olika professioner, två kuratorer, två psykologer, två sjuksköterskor och en arbetsterapeut. Jag jämförde dessa med varandra och undersökte hur de tolkar barnperspektivet och hur de använder sig av detta. Skiljer de sig åt, och vad beror det på i så fall? I min studie kom jag fram till att den professionelles utbildning, profession och det uppdrag man har i organisationen spelar en stor roll för vilket handlingsutrymme man har och hur man inom detta använder sig av ett barnperspektiv.

In a time of increasing urbanization the human tenure effects on the land has lead to a decrease and fragmentation of areas that are valuable to urban wildlife. These actions have had a detrimental effect on the species and habitats that exist in cities and towns.This paper investigates, through the study of relevant literature and the undertaking of interviews and field visits, the role that biodiversity plays in our society. The current attitude towards urban biodiversity and the responsibility for its promotion within the landscape architect profession has been explored.This paper includes three English case studies and a design proposal investigating how one can work to promote biodiversity on a smaller scale.This paper concludes that urban biodiversity is multi-functional ? being of ecological, social and cultural significance. The landscape architecture profession must be aware of the need to combine a variety of different factors such as economical, social and environmental aspects.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

This is a study on how a group of ten pupils choose their upper secondary schools (gymnasium). All pupils are ninth graders in a middle school in Husby which is a suburb of Stockholm. Like the big majority of Husby citizens, they all have immigrant backgrounds and their time in Sweden varies; some are born here while others are born abroad and migrated later with their parents. My aim was to understand their upper secondary school choices through own and their parents? "cultural capital".

The aim of this study was to look at introduction for staff in a social service office and the social workers experience off the first period at a new workplace. Qualitative interviews have been used as a method of investigating how social workers look at introduction in the workplace and how social workers have experience the first period at the workplace. The empirical material have been analysed by using the theory of Human Service Organizations, street-lever bureaucracy theory and theory concerning work environment. This papers first chapter presents the methodological preferences, the second chapter the theoretical perspective and the results of the study are presented in the third chapter followed by a discussion and ending comments in chapter four. My study showed that introduction is necessary in a complex organisation and could be a way to improve the social workers situation in social service organisations..

The purpose of this study was to explore the connection between substance abuse and completed/attempted suicide. Central questions were who the substance abusers who commit suicidal actions were. The study also tries to find out which factors that contributes to this behaviour and why it is so common amongst substance abusers. All from the point of view of three scientist and three persons working with treatment of addicts who were interviewed. The results of these interviews were analysed on an individual level with a psychological theory.

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

The purpose with this study was to get a deeper understanding of how the social welfare secretaries experience the meeting with clients.Our main questions were how the social welfare secretaries thinks about their own way to behave in the meeting with clients, which difficulties/obstacles there can be a and which factors they think affect the meeting. What is it that makes the social welfare secretaries experience a meeting as good or less good.Theory used: ?naive theory? and ?theory of communication?. The social welfare secretaries emphasised the importance of respect and clarity in their relations with the clients. By contrast with literature, the hover between power and support was not found difficult.The goal is that the social welfare secretaries and the clients understand each other and that they reach the purpose with the meeting..

This is a non-traditional examination paper written after three years of studies at Malmö University and the Kaospilot Program. It is written in Swedish and in the spring of 2009. It describes a non-linear project based on a process-orientated theory called Theory-U by Otto C. Scharmer (2009). The project aims to investigate the changing conditions of Stage Theatre and deals with non-linearity as phenomena.