Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

The purpose with this essay is to study how students in elementary school are placed within the subject called ?svenska som andrasspråk?, or SVA. SVA is a subject specially designed to deal with the complications that students with a different native language encounter when trying to learn Swedish.  National school documents state that a student is to be offered SVA if he or she has a different native language than Swedish and if the headmaster decides it?s ?needed?. In this work I focus on the different factors which are involved in the headmasters decision whether a student should be in a SVA-class or a normal Swedish class.

The main purpose of this paper is to examine librarian's opinion of computer filters, to bring order in the debate on these filters and also to encourage future debate on this subject. The main problem is whether librarians themselves think they have the right to limit the public access to information on the Internet by using computer filters. We will also see how many public libraries are using filters, why they have chosen to use or not to use them, what is the librarians' opinion of filters, what rules exist regarding the use of the Internet, and finally if it is legal to use filter programs in public libraries. We have also included a short report on what filters are and how they work. This paper deals only with Swedish conditions on a number of public libraries.

AbstractTitle: An industry with a lacking trust ? PR-consultants about their own responsibility and how they can contribute to an increased trust for their profession (En bransch med bristande förtroende ? PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende)Number of pages: 68 (79 including enclosures)Author: Ebba GöranzonTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the Swedish PR-industry and the distrust that is directed towards it. The starting point is different PR-consultants opinion about their profession and industry. What do they think needs to be done to increase the trust for the industry and what kind of responsibility do they think they have?Method/Material: Together with literature studies, a qualitative method has been used and five in-depth interviews with PR-consultants have been conducted.

The purpose of this bachelor?s thesis is to evaluate how the marketing campaign ?Låna dig rik? has been received by the residents of Kalmar. A series of questions are asked: was the campaign noticed by the residents of Kalmar? Through which marketing channels has it been noticed? Is the residents? opinion of the library in line with the marketing message? Is the campaign moving in the desired direction?The study was done through a questionnaire that was handed out to a number of people in Kalmar. The residents were asked to answer if they had noticed the campaign, where they had noticed it and what their opinion of the library was.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

Background: The district nurse's competence description is comprehensive and sets high standards for a wide range of skills. The population's need for health care will rise according to life expectancy, lifestyle diseases and multi-morbidity increases. To graduate as a district nurse, 75 higher education credits are needed and after graduation, the district nurse must have developed both personal qualities and gained skills that makes it possible to work in primary care, child / school health care and home care. Aim: The aim of this study is to highlight the newly qualified district nurse experiences in developing professional identity and describe on how this development affects nursing.Method: In the pilot study a qualitative method with an inductive approach was used, and data collection was made by four semi-structured interviews. The interviews were analyzed using qualitative content analysis.

AbstractAre we always aware of our actions and the affect they have on our environment? With this study we are exploring a phenomenon, called Jantelagen, which have affected the Swedish society for a long time. It is a phenomenon that where brought to life officially in the 1930?s by an author called Aksel Sandemose. We want to know if Jantelagen still exist in the society or if it has faded to the degree that it is no longer in use.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This report is the result of a questionnaire survey done in cooperation with the company Sydved and their contractors. The investigation concerned all their ordinary contractors. The main goal with the study was to find out the contractors opinion about the current cooperation conditions with Sydved, their opinion about the future and how to improve the cooperation. All contractors got a questionnaire to fill in and return within a given date. The percentage of answers was 48 % at the first stage and further 11 % answered after reminder. The result of the investigation indicated that the contractors in general have a positive attitude to Sydved and the way that the company acts.