November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

This thesis has been made on behalf of Forsmarks Kraftgrupp AB and is the final part of the education of Bachelor of Engineering in ? Innovation, production and logistics atMälardalens Högskola.Forsmark nuclear power plant is located in Östhammars municipality at the coast of Uppland. The three nuclear reactors in Forsmark together produces approximately one-sixth of Sweden?s electricity consumption each year.The background of this study is that a large number of requests come to the purchasing department with incomplete information. Usually it is in the description of what is to be acquired as the information is incomplete, but also in knowing when Quality Control-functions (QC) is supposed to be used.The aim of this work is to describe and analyse the material acquisition process.

In this thesis I discuss about economical and political transition in countries that is consecutively being induced by influential external actors. Looking closer on the role of the EU as a dynamic transitional force, with the intention of examining to what extent the EU can pursuit its interest and modify the economical as well as the political structures of transition countries. With relations to four transition states on the Western Balkans, more precise Bosnia-Herzegovina, Croatia, Serbia-Montenegro and Macedonia (FYROM), I have examined the influential position of the EU. Another feature that is discussed is the approach of the EU and the cause of it in respect to the Western Balkans. Since the end of the crises in Kosovo the EU was given the leading roll in stabilizing and reconstructing the Western Balkans.

This study is about the work around festivals and traditions that takes place in multicultural preschools. The purpose of this study is to describe and reflect upon the work around festivals and traditions in multicultural preschools from the view of five preschool teachers who are active in their profession.  The purpose is also to investigate which festivals and traditions that are given attention at preschool and for what reason according to the preschool teachers.The method of research chosen in this study is qualitative in the form of individual interviews with the intention of obtaining and interpreting the descriptions and reflections of the informants around the subject. The results will be analyzed from an intercultural perspective.The results show that all investigated preschools celebrate the traditional Swedish festivals Christmas, St. Lucia?s day, Easter and Midsummer, and that these festivals take up lots of space in terms of time and labor.

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

Our interest about interdisciplinary teaching has grown during our time at Högskolan Dalarna and especially during the subject physical education. It became clear that people learn in different ways. The theoretical education in school benefits the visual and auditory strong learners but the kinesthetic strong learners find it more difficult to absorb the information. We argue that integrating subjects is a good way to mix theory and practice and thus gives more students an opportunity to learn the content of the subject. The intention of this examination paper is to investigate the relationship between the attitudes of the teachers regarding interdisciplinary teaching, the practical restrains, possibilities and the presence of interdisciplinary teaching at three different schools.

Syftet med studien var att undersöka verksamma sjuksköterskors erfarenheter av vård i livets slutskede i kommunalt särskilt boende. I föreliggande studie har en kvalitativ design med deskriptiv fenomenologisk ansats använts. Deltagare i studien var fyra strategiskt utvalda sjuksköterskor verksamma inom äldrevård vid särskilda boenden i ett litet samhälle i Sverige. Intervjun koncentrerade på händelseförlopp och struktur i det valda ämnet. Frågorna koncentrerades kring sjuksköterskans roll, patientens autonomi, symtomlindring, närståendes roll samt reflektioner kring förbättringsarbete.

This thesis treats the topic of user-generated comments connected with news stories on news sites, meaning electronic word-of-mouth combined with PR. The writers have examined how different types of comments affect consumers' perception of the article and also what communication effects these comments generate in terms of attitudes, purchase intent and word-of-mouth intent. The results interesting to the news site owners, is that lots of comments and negative comments generate a negative effect by making the actual article less credible, attractive and worth reading (relative to the subsequent comments). On the positive side, serious comments imply that the news story is perceived as more interesting, than a news story followed by non-serious comments. From a brand equity perspective, the interesting results show that few comments compared to lots of comments, generate a better attitude to the brand, even though there is no difference in how positive or negative the comments are.

Syftet med studien var  att  kartlägga, belysa och förstå  hur måluppfyllelseprocessen fungerar på en gymnasieskola med yrkesförberedande program. Med  måluppfyllelse-process  menar vi alla aktiviteter där lärare  tolkar  och  förmedlar  kursmål, bedömer prestationer samt förmedlar denna bedömning. Vidare är syftet att studera  elevernas delaktighet i och reaktion på denna process.  Studien genomfördes med en kvalitativ ansats med faktaintervjuer och fokusgrupps-intervjuer.  Vi har tagit utgångspunkt i Vygotskijs teori om den proximala utvecklingszonen och begreppen formativ och summativ bedömning.

In today?s individualistic society, I experience a need to bring forward the importance of collaboration. From a sociocultural perspective, I have chosen to highlight the positive and negative aspects of collaborative learning, with the intention of illustrating the effects for the individual learning and development. I have therefore made an interview with an educationalist, who?s been a teacher all her grown up life, with the intent of illustrating her thoughts on collaborative learning.

The aim of this study was to study how Swedish youth national football players handle stressful events in sports. A longitudinal questionnaire diary was constructed from a revised version of Nicholls and Polmans (2007) design with the intention of recording in-sport and psychosocial stress, choice of coping strategy and coping effectiveness. The participants were 59 Swedish youth national football players born 1992 observed during a four day national training camp held by the Swedish Football Association. Data were drawn from a quantifying analyzing method. The main result showed that the most common stressors reported were, physical injury or pain, experiencing teammates or opponents to perform better and feeling generally insecure during training camp.

Examensarbete beskriver hur ett analysverktyg har skapats för materialförbrukningen på Motorunderhållsavdelningen på Volvo Aero Corporation. Analysverktyget tar fram snittlistor och inköpslistor till motorn PW100. Dokumentering vid skapandet av analysverktyget sker i sju delar.Genom att skapa ett analysverktyg kan de strategiska materialplanerarna på Volvo Aero lätt generera en snittlista eller en inköpslista som baseras på historisk data. Tidigare var de strategiska materialplanerana tvungna att beräkna snittlistor manuellt och mycket handpåläggning gjorde att resultatet inte alltid var pålitligt.En förstudie gjordes för att få en bättre inblick i den nuvarande organisationen och hur arbetet styrs på motorunderhållsavdelningen på Volvo Aero. Intervjuer utfördes löpande samtidigt som en litteraturstudie inom området logistik gjordes.

Traditionella uppfattningar om den ensamme heroiske ledaren har gjort att mycket av fokus har legat på ledaren som aktör och inte på den scen där de arbetat. Olika omständigheter och situationer påverkar vad en ledare bör, men också vad han eller hon kan göra. En av dessa omständigheter eller förutsättningar är den där ledaren har sina medarbetare på fysiskt avstånd, ett ledarskap på distans. Syftet med uppsatsen är att undersöka ledarskap i en organisation där chefen har sina medarbetare på fysisk distans. Vi är intresserade av ledarskapets innehåll och hur chefen och medarbetarna uppfattar detta.

Syfte: Syftet med denna studie är att undersöka vilka värden som på längre sikt har avgörande betydelse för att engagera en kund med avseende på lojalitetsprogram.Metod: I studien användes en kvantitativ metod där en enkät med stängda svarsalternativ skickades ut till ca 30 000 respondenter. Till enkäten användes ordinal- och nominalskala för att möjliggöra Spearman?s rho korrelationsanalys med hjälp av statistiska mjukvaran IBM SPSS. Analyserna användes sedan för acceptera eller förkasta de hypoteser som deducerats från teorin.Resultat: Resultatet visade att trots en pågående negativ trend för lojalitetsprogram så skapar de engagemang och är betydande för kunden. Det värde som visade sig ha signifikant betydelse för engagemanget var kundens mervärde.

Purpose/Aim: To create a communication strategy for PADI Nordic with the intention of getting Swedish divers, who have been certified abroad, to Swedish dive centers.Material/Method: The study is based on a number of personal interviews conducted with a) divers who are active in Sweden, b) divers who are not active in Sweden and c) representatives from PADI and PADI affiliated dive centers.Main results: The main reason that people who have been certified abroad do not dive in Sweden is that they regard it as being too complicated, too cold, too expensive and with nothing interesting to see. These might partly be misconceptions that can be corrected through a communication strategic effort. The best way to change this perception is by two different forms of communication. One will go from PADI Nordic straight to the divers through an email. This will have the purpose of getting their attention, making diving sound interesting and raise their awareness in preparation for the other part of the process.