AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Verksamhetsutövare inom livsmedelsbranschen har ett ansvarar för att den mat som producerats är säker. År 2009 gjordes ändringar i den svenska livsmedelslagen där bland annat kraven försvann på att verksamhetsutövare måste ha skriftliga rutiner och dokumentation (Lindblad, Westöö, Lindqvist, Hjertqvist & Andersson, 2009). Oavsett om verksamhetsutövarna har skriftliga rutiner och dokumentation eller inte måste de kunna bevisa att de har tillräcklig kunskap för att arbeta med livsmedelshantering. Genom ett fungerande system för egenkontroll, alltså en egen kontroll av verksamheten, skapas säkra livsmedel och risken för matförgiftning minskar (Israelsson, 2006). Syftet med denna studie är att undersöka verksamhetsutövarna inom livsmedelsbranschens uppfattning om egenkontroll.

The purpose of this bachelor's thesis in social work has been to examine whether society's perception of poverty and poor people has changed over the more than 160 years have passed since the first national Poor regulation was enacted in Sweden. With a social constructionist approach and inspired by the critical discourse analysis we have conducted two studies to find answers to what differences and similarities between the concepts of scanty care (1847) and standards of living (2002). A study based on previous research was conducted to examine how society's perception of poverty has changed and designed in a historical perspective. We also conducted a textual analysis of relevant legal texts and legislative history to show how these texts reflect the society's official view of poverty based interventions targeted to poor people.The two sub-studies show that the concepts at different times in history has been crucial for the community support poor people were entitled to. Our overall conclusion is that despite today's advanced social policy there are many obvious similarities between the concepts of scanty care and standards of living.

Abstract: Denna studie belyser försörjningsstödet i Malmö Stad ur ett personalperspektiv. Studiens frågeställningar är: Vad som en gång fick handläggarna att söka sig till att arbeta inom försörjningsstödet? Vilka deras drivkrafter idag är då de arbetar i verksamheten? Vad som skulle få dem att vilja stanna kvar på sina respektive tjänster? Studien är en kvalitativ undersökning där 16 stycken handläggare inom försörjningsstödet fördelade på samtliga 10 stadsdelsförvaltningars enheter för försörjningsstöd är representerade. Syftet med studien är att lyfta fram handläggarnas röster. Dessa resultat kan vidare användas som ett verktyg vilket jag valt att definiera delaktighet för att framförallt kunna verksamhetsutveckla försörjningsstödet med fokus på stabil personalkontinuitet.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

In this paper I have focused on the underlying reasons for people and piracy. The paper starts with a presentation of the Swedish laws of copyright as they are constituted today and the new law that is supposedly being ordained the 1st of July, 2005, a brief summary of what its effects will be for the people, according to the authorities and the critisism that has developed around it from the net-pirats. Then follows a definition of the expression "norms" and what it means here in my paper.Now comes a presentation of the research I have been doing, in the form of a survey concerning why and how often people download copyrighted material from the net, and if they have ever sold any pirated copies to more than selfprice and, if so, to whom. The presentations shows that the majority of the people that are downloading copyrighted material from the Internet is doing it for the own personal use and not to make any money out of selling the material on, since most people consider it unfair to charge for something that they have got for free.The survey also shows that many of those who download copyrighted material also upload it because it gives them a satisfactory feeling of giving something in order to get something. The survey also shows that although most of the people taking the survey knows what the new law means it has not affected them in anyway.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

En av de vanligaste insatserna inom den sociala barnavården är familjehemsplaceringar av barn. Det är kommunen som har det övergripande ansvaret för placeringen. Det är vidare samhällets ansvar att enligt lag se till att den unga kommer ifrån en otrygg, bristfällig tillvaro och får god vård i familjehemmet. Socialnämnden beslutar om vården som antingen sker frivilligt med stöd av Socialtjänstlagen, eller med tvång med stöd av Lagen med särskilda bestämmelser om vård av unga. Syftet med uppsatsen är att förklara vad begreppet rättssäkerhet innebär, både utifrån en allmän definition och mer specifikt vid socialnämndens utredning och beslut om familjehemsplacering av barn och unga.

Animals in zoos live in small enclosed areas. If a pathogen is introduced to the zoo, the animals are extremely vulnerable. The highest risk of introducing new pathogens occurs when new animals are introduced to the collection. Therefore it is essential that zoos have a protocol in place for disease prevention. This review has studied literature on the subject of disease prevention protocols when translocating animals between zoos.

A large part of the Iranian population resented the west, in particular USA and Great Britain, during the Islamic revolution in Iran 1979. The people were also resenting the adverse effects of the trumped up frame made in Iran. The last shah of Iran, Mohammad Reza Pahlavi was detested by many in Iran for its west-oriented regime. The resentment among many Iranians is a consequence of the violations of e.g. the lack of political and civil rights, there were no existing legal security in the society, there were no economic distribution and the regime of Mohammad Reza Shah violated the human rights.The resolution from an Iranian perspective for riot is not new, during the last centuries the abomination against the despotic kings have been existing varyingly and big riots have been raised.  The Islamic revolution in 1979 was new because the revolution added adverse effects of west, the population detested west and expressed it by protesting through demonstration.  The significance of the revolution in 1979 was also attributable to Islam.

Corporate Social Responsibility (CSR) is a concept that is growing increasingly important, with more and more companies acknowledging that they have an obligation to the environment in which they operate. We were interested in inquiring into why companies chose to do so, even though there are no laws that condition them to engage in CSR. One answer to this might be that companies use CSR as a way to distinguish themselves from the competition as well as to gain trust and goodwill from the stakeholders. When it comes to Corporate Social Responsibility, the question is no longer whether or not companies should engage in it, but how they can gain competitive advantage by doing so. This study aims at providing a framework for possible ways of integrating CSR and branding, as well as different strategies for CSR-communication. We also tried to define how, and why, consumers respond to CSR-initiatives.

The study aims to examine how censorship and comics have been discussed in three debates. The aim is also to identify discourses and the orders and relations of power constructed in the debates, and to examine how librarians should handle debates about censorship and comics. Selected sources are articles from Swedish newspapers and tabloids about the debates on the Pox-trial, the manga case and the debate about Tintin in Kulturhuset. The results from the analysis indicates that the debates have been dominated by two main discourses: a discourse on freedom of speech and a discourse on social responsibility. Within the discourse of freedom of speech there is a range of perspectives that emphasize: artistic freedom, the need for open and free conversations, a discussion about how the comics are assessed in comparison with other media formats as well as a discussion about moral and moralism.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

The Swedish government has made the decision to transform the talking book system from an analogue system to a digital system called DAISY by the end of 2004. The purpose of this Masters thesis is to examine how public libraries are affected by this system change. This is carried out by studying the current situation in public libraries concerning the transition to DAISY. This qualitative oriented study is primarily based on interviews with four librarians and three library managers at six public libraries. Management by objectives is here seen as a suitably theoretical framework since public municipal libraries are partly regulated by the governments goals and laws.

This report deals with handling and interim storage of soils which are planned tobe reused in construction works. The types of soils that are dealt with are gravel, topsoil and sand. The thesis work has been carried out in collaboration with Skanska Sverige Väg och Anläggning Sydost. The main goal is to find an area for using to store soil in between projects.Studies of laws and regulations regarding exploitation and storage of soil has led to a theoretical background upon which the report is based. Background informationhas also been gathered in meetings with the employees at Tekniska Kontoret and Länsstyrelsen in Jönköping.On the basis of literature studies results, a general template has been developed for which desirable properties a possible location should meet.The model was applied to find a number of possible options in the vicinity of Jönköping.