Revisionsplikten har under en längre tid varit ett väldiskuterat ämne i Europa där störst fokus har legat på huruvida revisionen ska vara frivillig eller inte. Idag har det gått mer än två år sedan lagen om avskaffad revisionsplikt trädde i kraft vilket gör det möjligt att studera avskaffandets effekter ur olika perspektiv som till exempel de små aktiebolagens perspektiv, skatteverkets perspektiv och kreditgivarnas perspektiv. Fokus för denna studie är revisorernas perspektiv och hur de har påverkats av lagändringen.Syftet med vårt examensarbete är att beskriva och analysera revisorers förväntningar kring avskaffandet av revisionsplikten för att sedan kunna jämföra hur dessa förväntningar stämmer överens med utfallet efter att lagen trätt i kraft. Syftet med uppsatsen är även att beskriva och analysera vilka faktorer som påverkar effekterna av utfallet.För att nå fram till ett resultat har en abduktiv ansats med en kvalitativ metod använts för denna studie. Studien utgår ifrån befintlig teori och vetenskapliga studier. Teorier som har använts är agentteorin, professionsteorin, komfortteorin, legitimitetsteorin och den institutionella teorin samt förväntningsgapet.Det empiriska materialet grundar sig på åtta intervjuer med revisorer från olika revisionsbyråer i Kristianstadsområdet med omnejd. Det empiriska materialet har analyserats utifrån en jämförelse mellan förväntningar och utfall av revisionspliktens avskaffande. Analysen påvisade att påverkansfaktorn byråstorlek hade den största påverkan på förväntningarna i förhållande till utfallet samt att endast en del av förväntningar stämde överens med det faktiska utfallet.  .

In this study we have examined how men and women are heard on Sveriges Televisions program Debatt. Debatt broadcast on Sveriges Televison which is a public service broadcaster. Through the use of a quantitative content analysis and a dialogical approach, we have documented how many men and women who speak, how they speak, how long they have the word and the subjects they will be heard in, in the program Debatt. We have investigated the ten last broadcast programs from the fallseason 2011. Every program is 45 minutes long and contains from two to three discussiontopics each time. By categorizing our survey and enter the result in four different tables, we found that the majority, 63%, of those that are heard are men.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

The aim of this Master thesis is to investigate the similarities and differences between a traditional and a new classification scheme. Two classification systems are compared, "The Swedish Library Classification System" the SAB-system - and Yahoo!. The SAB-system has been used in Swedish libraries since the beginning of the 20^th century, and Yahoo! has been online since 1994. Yahoo! has a Swedish version of its international original, which is used in this study to get a similar starting point with the SAB-system. The method used for this is a content analysis, which in this case is not a quantitative analysis.

Den aktuella studien har som syfte att visa på hur barn synliggörs samt i vilken grad de ges möjlighet till delaktighet i LVU-förhandlingar i Förvaltningsrätten i Stockholm. Detta genom en kvalitativ textanalys baserad på samtliga ansökningar från socialnämnd som tagits upp till muntlig förhandling, gällande barn mellan 0-18 år under januari månad 2014. Jag har även använt mig av juridisk metod då jag studerat de olika lagrum som berörs och hur dessa tolkas och även hur dessa påverkar det enskilda barnet.Resultatet visar att barnets inställning utifrån eget eller ombudets perspektiv synliggörs i samtliga utom två av de studerade domarna, dvs. drygt 90% har dokumenterat ett barnperspektiv och eller barnets perspektiv. Dock saknar ca 30% av det studerade materialet formuleringar direkt ur barnets perspektiv.

We have done a qualitative and quantitative study about math problems on second­ary school students. The study is based on the diagnosis, treatment and training of teachers, about students who have math difficulties. The aim of this work is to obtain teachers ?perceptions about students? diagnosis, treatment / improvement and continuing education for students who have math difficulties. By having interviewed various teachers through surveys we have received answers to their concerns about the diagnosis, treatment and the importance of continuous training of teachers on students? mathematics difficulties.

The aim with this study is to investigate how Swedish public service local radio uses information subsides in the form of press releases. In terms of which entrants gain entrance to the news feed, in which forms and in which subjects. Also we wanted to study how the journalist uses the content in the press releases. To do this we cooperated with the public service radio channel Sveriges radio P4 Kalmar. For 28 days, four weeks, we collected all incoming press releases to the newsroom of P4 Kalmar.

Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The presence of nostalgic emotions during consumption is often seen as something purely positive to a product. To evoke these emotions has become a very common tool in marketing and advertising. Paradoxically very few studies have focused on the effects of nostalgia. The purpose of the thesis has been to understand how the presence of nostalgic emotions during consumption effect consumers. The research model used is a quantitative study with testing of hypotheses generated from theory.

Den aktuella studien har som syfte att visa på hur barn synliggörs samt i vilken grad de ges möjlighet till delaktighet i LVU-förhandlingar i Förvaltningsrätten i Stockholm. Detta genom en kvalitativ textanalys baserad på samtliga ansökningar från socialnämnd som tagits upp till muntlig förhandling, gällande barn mellan 0-18 år under januari månad 2014. Jag har även använt mig av juridisk metod då jag studerat de olika lagrum som berörs och hur dessa tolkas och även hur dessa påverkar det enskilda barnet.Resultatet visar att barnets inställning utifrån eget eller ombudets perspektiv synliggörs i samtliga utom två av de studerade domarna, dvs. drygt 90% har dokumenterat ett barnperspektiv och eller barnets perspektiv. Dock saknar ca 30% av det studerade materialet formuleringar direkt ur barnets perspektiv.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

This study is about how students 'performance in school is influenced by parents' educational background. The study has been performed by cooperation with two schools in Stockholm. One class in each school has participated and the students have amongst other questions answered regarding their grades in natural science subjects. To examine whether parents 'educational background affect students' performance, a quantitative survey in the form of poll has been conducted. Even a literature review was conducted in this area to get a clearer picture of how parents' educational background affects the performance of students.This study shows that students who have academic parents perform better than students who have not got academically educated parents.

Today, one of the foremost tools used by the library staff is the library catalogue search tools. It has come to our understanding that some library staff are dissatisfied with how the search tools works. The aim of this study is to illuminate the library staff's negative experiences of the search tools, and to present a basis for future discussion and development. To our help we have used a quantitative survey which were sent to library staff that used one of the two largest integrated library systems in Sweden, BOOK-IT and Mikromarc. The questions regarded the library staff's perception of a number of features in the search tools.

Our digital society encompasses nowadays different channels, which includes social media where many users consider it as a platform where they can fetch news or exchange news and information. This leads to a large spread of news exchange in a very fast speed, which involves the global users within social media to be a part of this social interaction. This study is focused on how Twitter affects the usage of the user?s news consumption. By reaching out to our specific target audience, which includes Twitter users in Sweden, we made a web based survey with a content of relevant questions.

Denna undersökning uppmärksammar ett salutogent perspektiv där förändringar kan ses som möjligheter. Syftet är att studera de attitydrelaterade faktorerna som tankar, känslor och beteende för att se hur de kan förhålla sig till individers sätt att hantera förändringsarbete. Undersökningen är utförd på en avdelning på ett sjukhus i Skåne. Denbygger på reflexiva intervjuer och en enkät som mäter individernas KASAM, en indikator på förmågan att hantera påfrestningar. Fem personer deltog i undersökningen.