This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

Words like pirates and anti-pirates are becoming common features in the cultural political debate of today, and the file-sharing phenomenon has become a more and more delicate and disputed subject. The fact that people are organizing in networks to swap computerfiles with each other has, among other things, led film and music companies from all over the world to initiate a number of anti-piracy organizations, assigned to protect the right to culture and information. The industrial organization Antipiratbyrån (the Anti-pirate Bureau) and the network Piratbyrån (the Pirate Bureau) have on several occasions been used to represent the prevailing conflict in Sweden. The purpose of this study is to apply a sociological perspective to the collective act of file sharing. Additionally, the purpose is to argue that the activity can be understood as a social movement, although it is rarely referred to as such.

In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.

This thesis explores how art produced in the former GDR has been looked upon, handled and exhibited after the reunification of Germany in 1990. Swedish Art History has paid little attention to art in the GDR. The debate starting in the 50s between the spokesmen for abstract art and the defenders of figuration restrained for a long period the ability to look upon art from the GDR without prejudices. This led to a rejection of all figurative art in the GDR and sweeping judgmental attitudes, like it´s all ?kitsch?.

Australia is one of the largest producers and consumers of fossil fuels in the world. In a society where the effects of fossil fuels on global warming are constantly discussed, the nation?s production and consumption are subject to debate. Problems arise when negative aspects of consumption, such as emissions of greenhouse gases, are put in relation to an increased need of energy and economic growth. However, it is important to distinguish between different types of fossil fuels when it comes to their individual impact on the environment and to analyze the possibilities to increase the more environmental friendly ones.

SummaryUnjustified enrichment is an obvious part of the jurisprudence in the majority of countries in Europe. But not in the Nordic countries, and certainly not in Sweden. This depiction of the Swedish posture is based mostly on Hellner?s thesis from 1950. A lot has happened since then, not to mention Sweden?s entry in to the EU.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

The aim of this study was to investigate how selected municipalities? use social media, with a focus on how they are working to increase the dialogue between municipalities? and residents. To answer the purpose of the study three questions has been formulated: how do the communicators use social media in their daily work? What opportunities and challenges are the municipalities? experiencing with Facebook? How do they work with Facebook to increase dialogue with citizens?The theories that has been used in this study is Cutlip?s and Grunig?s public relations theories, Shannon and weavers communication model, Cutlip?s and Heath?s theory of issue management and Jenkins theory of convergence culture. The method that has been used in this study is qualitative semi-structured interviews and the analysis is done with a thematic text analysis.

The large-scale soy cultivation has negative consequences for the habitat of local populations because of the intensive use of pesticides and the destruction of rain forests and eco-systems. GM soya, varieties are often used. The majority of Swedish people, however, do not want GM products in their food. It will be hard in future to ensure GM free food, particularly foods that come from countries where GM crops are grown on a large scale. It is very difficult to avoid cross- contamination when both GM and non-GM crops are grown in the same area.

The purpose of this essay is to discuss the base of sociology from an existentialistic perspective. The discussion takes it's position in the debate on the crisis of sociology, and aligns with Alvin Gouldner's understanding of the crisis. Gouldner believed that the crisis of sociology was mirrored in a sociological method that failed to describe the social reality that it meant to describe; a lack in self-criticism and self-reflexivity, a lack in self-containment in relation to state interests and a lack in moral engagement. This raises a number of questions, which I discuss in the essay. What is the role of sociology in our society? How shall we form a method that responds to the social reality that we sociologists aim to describe? How can we make sociology more moral?Existentialism offers a starting point to describe these questions.

The Swedish Prime Minister, Tage Erlander, made a speech on the 22 of August 1961 in which he dismissed speculation that Sweden was seeking to abandon its neutral stance and non-alignment in foreign policy with a view to requesting membership of the European Economic Community. The reason was that the EEC was supposed to have a political part where a connection with NATO should have existed. This speech led to a domestic discussion which has been called the most intense debate of foreign affairs in recent history. The purpose of this paper is to analyse the reactions of the other parliamentary parties to Erlander?s speech.

AbstractTitle Blogging.se ? a study on the swedish blogosphere from a Habermasian public sphere-perspective (Bloggning.se ? en studie av den svenska bloggsfären utifrån Habermas offentlighetsteori)Author Anders LarssonAim To see whether or not weblogs (blogs) could be said to rejuvenate the public sphere, as it was first described and later re-evaluated by Jürgen Habermas.Method A quantitative analysis of 733 randomly selected swedish weblogs has been done. This analysis set out to see what different categories of bloggers (difference in f.e. gender and age) wrote about, and whether or not these subject categories could be said to play a part in constituting and/or rejuvenating a public sphere.Main results The main results of the quantitative study was that even though most blogs write about ?private? subjects, the most popular blogs, i.e.

There has been a lot of debate in media about mathematics teaching in grade school in Sweden. Many students experience that mathematics in grade school is abstract, which leads to decreased interest of mathematics in early years. An international study indicates that Swedish students in class 4 do not fulfill the mean for mathematics according to EU/OECD countries. The study also shows that Sweden practice a textbook driven education, compared to other countries. The aim for this study was to find out how a few pedagogues for class F-6 teach mathematics, and why they have chosen to educate the way they do.

Over the past decade there has been considerable debate in the media concerning the necessity of educating parents in how to be better parents, and strengthening their parental role. This question has also been debated at a national level, resulting in the state commissioning a number of official investigations into the problems that parental education could resolve. A growing body of scientific studies have shown that parental-educational programmes play a strong role in preventing behavioural problems amongst children and teenagers. Many Councils in Sweden already offer these parental courses to their citizens, but discussions are ongoing as to whether these courses should be obligatory for all parents before or near to the moment that they begin to have children. This conclusion has been supported by the official investigations commissioned to look into this issue.