Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

 ABSTRACTBackground: There are many studies of stretching and its effects on the body. Research shows that stretching can have both positive and negative effects on the body. Meantime there are no qualitative studies on stretching and how the opinion of stretching is among soccer players. Female soccer players are a group that is rapidly growing and that is injured to a great extent.Purpose: To describe stretching exercising female soccer players? opinion of stretching.Method: Ten stretching exercising female soccer players over fifteen years of age from two teams were interviewed in a semi-structured interview.

Japan's foreign and security policy has seen some substantial changes as a result of events like the first Gulf war and 9/11th. This has been taken as proof, by some, that Japan is abandoning its antimilitaristic stance and pursuing a more traditional hard power role through military means. This essay aims to explore if these shifts have coincided with any substantial shifts away from antimilitarism, which has had a strong influence on the country's security policy since the end of WW2.To do this I use constructivist theory, specifically regarding the impact of norms and identities on states security policy and briefly look into the problem of actor designation. The thematic focus is on security policy, from a narrow perspective, and thus I examine areas like the input and output to the Japanese military and the actual applications of this force. State identity is used to explore the prevalence of nationalistic sentiments and support for anti militarism in the public opinion and the political elite.The result of this study points to the further relevance of constructivist theory and especially the application of norms and identity.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Since the 1970s voting behaviour has changed. Party identification and class voting has declined. As the electorate becomes more volatile, campaign strategy and party image becomes essential. Political communication and mass media now play an important role in election campaigns. Therefore, researchers take an interest in the impact of media on public opinion.

The purpose of this study was to look for tendencies that social media can contribute to exposing users to a stronger perception of opinion polarization, and further to see if the daily presence of social networking sites can put normative pressure on the users. The study was made using a survey with participants from Umea? University during the time frame of november-december 2014. The theoretical framework behind the study was mainly drawn from The Spiral Of Silence by Elisabeth Noelle-Neumann and was further supplemented with more current research, studying the effects from The Spiral Of Silence in the modern and more fragmented media landscape that exists now then when her theory was written. Further theoretical tools for analysis of the results came from Michel Foucault and his discussions in Discipline and punish, specifically his views on how surveillance can be discontinous in practice, but still permanent in it?s effects.The results of this study indicates that social media users tend to isolate themselves from uncomfortable opinions, and do not follow or read opinions they do not already agree with.

Motiverade revisionsmedarbetare är mer organisatoriskt engagerade, mår bättre och är mer produktiva. Vad som motiverar revisionsmedarbetare är ett viktigt ämne eftersom revisionsbyråerna behöver motivera och hålla kvar kvalificerad personal med hög kompetens för att upprätthålla god revisionskvalitet.Syftet med studien är att utforska och förklara vad som påverkar revisionsmedarbetares motivation. Studien avser dels att utforska kategoriseringen av motivationsfaktorer och dels att förklara vad som påverkar revisionsmedarbetares motivation. Med hjälp av en kombination av teorier och tidigare forskning inom motivation, arbetsglädje och work values samt resultatet från en pilotstudie, har en modell utvecklas som illustrerar olika motivationsfaktorer och vad som antas förklara dessa. För att testa modellen empiriskt har en enkätundersökning skickats till revisorsassistenter, godkända och auktoriserade revisorer samt partners, vilket resulterade i 276 fullständiga svar.Genom en explorativ faktoranalys har revisionsmedarbetares motivation delats in i fem komponenter; arbetet i sig, socialt stöd, belöningar, prestige och privatliv.

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

Den här studien belyser hur revisorer i Sverige har påverkats av den globala finanskrisen. Inledningsvis presenteras tidigare skandaler och kriser som en bakgrund för studien, med anledning att upplysa läsaren om vilka konsekvenser det har fått för revisionsarbetet. Historiskt sett har yrket upprepade gånger haft motgångar som resulterat i hårdare krav och nya arbetsprocesser för revisorerna, där man gång på gång tvingats upprätthålla sitt förtroende och professionella status för allmänheten. Ämnet finner vi intressant eftersom det är under krissituationer som yrket prövas på allvar. För den här studien har vi valt en kvantitativ ansats som har baserats på en enkätundersökning.

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

The purpose of this Masters thesis is to study students perception of the services that the library staff provides and the library staffs opinion of the students perceptions. With the concept service we mean the treatment, the attitudes and the qualities that exist between the library staff and their users. Our purpose is also to examine how the users experienced services quality. Our survey was conducted at an academic library with questionnaires to both students and library staff. We analysed the result of the survey by using three theories by Lundmark, Keen and Grönroos and Monthelie.