This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Bachelor thesis, Degree of master in Science and Economics, School of Business and Economics at Linnaeus University, Management, 2FE01E, Spring Semester 2013Author: Johanna Björklund, Sarah Gustafsson and Sofia NicklassonMentor: Anders HytterTitle: Retention: Why stay when your options are unlimited? Background: Employee turnover is a problem today, and companies face increasing challenges when it comes to retain employees within the organization, so called employee retention. This is a present concept and theory holds that more organizations realize that they need to put more focus on retention as one of their business goals to remain competitive. It?s important that organizations understand individuals' different needs and the factors that make them satisfied in their professional life.

Research about social support and social networks has mostly concerned the impact on a person?s wellbeing and health. However an aspect largely neglected is how social support within the social networks can affect the process of giving up a drug abuse. The purpose of this paper is to contribute to a better understanding of what role the social support within different relationships can have on the process of giving up drug abuse. Furthermore the aim is to examine how a self-help group can provide social support in the transitional period after leaving a drug abuse.

The purpose of this study is to investigate five teachers? opinions on the work with individualization with focus on above-average pupils. I have issued four questions based on the purpose of this study: - How do these teachers define the theoretical concepts of individualization and above-average pupils? - How do the teachers reason about the concept of individualization with focus on the above-average pupils? - How do the teachers reason regarding the work with individualization in the Swedish language? - Do these teachers consider that there are difficulties to individualize the work so that it will challenge above-average pupils?The method used to conduct this study was a semi-structured qualitative interview with five teachers in primary school. The theory and the theoretical concepts this study is based on is: what defines the above- average pupils, the zone of proximal development, the concept of individualization and motivation and the importance of cognitive and non-cognitive abilities.The study shows that the theoretical concept of above-average pupils is hard to define and it shows a difference between how the teachers choose to define it.

Bakgrund och problemDet finns två drivande faktorer som formar grunden för hur multinationella företag agerar vad avser human resource management. Den ena är det tryck som finns att upprätthålla en intern konsistens och det andra är en yttre påverkan från den lokala miljön där företaget verkar. Dagens utveckling har lett till ett behov hos företag att vara flexibla på alla nivåer. Om vi ser till företagens humankapital så finns ett ökat behov inom området att sprida den kunskap som finns till alla nivåer och vidare till de dotterbolag som agerar på den globala marknaden. Detta faktum har medfört ett ökat behov att kunna omplacera personal till olika underavdelningar och även till de dotterbolag som verkar på denna marknad vilket i sin tur medfört ett ökat krav på flexibilitet och anpassningsförmåga hos den enskilda anställde.

The essay is about how immigrant pupils are integrated into the Swedish school and society. I have studied how teachers work with integrating these pupils and if there is a plan of act used in their work. The essay is also about how social relations can be used as a pedagogical resource by the teachers when the institutional framework and support is failing..

Increased resource efficiency in an energy system could result in large economic and environmental benefits. Tekniska verken i Linköping AB (Tekniska verken) is responsible for the district heating network in Linköping. Their vision is to create the world?s most resource efficient region. An important step towards this vision is more efficient usage of produced heat, something which could be achieved through integration of a seasonal heat storage in the energy system.

This project concerns a new lower and mid level compulsory school in the currently developing area of Annedal, northwest of central Stockholm. According to the given program, the school should hold 500 pupils and 100 pre-school children. As an addition to the given program, my suggustion holds a sports hall and a public library.In my project, my ambition has been to investigate how to create an inspiring and exiting place for kids to inhabit and, at the same time, create an activated, central place in a developing suburb. The latter has resulted in the two program-related additions, which purposes is to extend the hours during which the area is activated and to create additional incitements for visiting the building. Both additions are chosen based on lack of service in the area. Architectually, I've been inspired by the medieval castle which has been used as an inspirational resource for the parts of the school holding classrooms.

The aim of our study is to examine stepparents´experiences of their role in the new family, we also want to examine if the role as stepparent is affected to the role as a biological parent. Our study is based on six semi-structured interviews, with three stepmothers and three stepfathers.By using role theory and symbolic interactionism our results indicate the requirement of constant negotiation as well as acknowledging the need to consider the other familymembers, those you may not have chosen to live with.We can see that the division of responsibility is governed by what is best for the family - to make life as easy as possible. It is clear that many stepparent lack guidance in what is expected of them in their new role; howeverr, they have been able to grow into it.  .

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

AbstractThe aim of this examination paper is to get an overview on the ?no-maintenance? windowsthat exist on the Swedish market, like plastic and aluminium windows.By way of introduction the reader gets knowledge in the background and problemformulatethat this subject has. This introduction explains why it has become so popular to changeyour windows into plastic- and aluminium windows and there is an existing scepticismagainst PVC and aluminium as construction material for windows.The main part of this report is constructed by segments of interviews where bothproducers of windows and stakeholders gets to answer questions about their viewing onno-maintenance windows from a material and construction point of view and where theproduction is headed to in the future. This is followed by an evaluation of a questionnaireon how pleased the house owners that changed their old windows to no-maintenancewindows are, followed by an inspection of windows made up from wood and an aluminiumclothing, windows made from only aluminium and PVC-based windows. It ends with atheory part about the materials PVC and metal based upon facts included in literature.By reading this report you can draw the conclusion that no window can be entirely nonmaintenancebut that the materials PVC and aluminium still are good substitutes for woodto lessen the maintenance..

The purpose of this Masters thesis is to make an outline of different methods and theories within the field of bibliometrics and critically review their strengths and weaknesses. The author studied literature that discussed bibliometric methods and theories. The number of empirical studies that are based on bibliometric methods and theories are numerous and where principally excluded, but some empirical studies were included as part of the argumentation for and against different methods and theories. The author first gives an outline of which methods and theories there are and describes their different strengths and weaknesses. Citation analysis has many different fields of application such as information retrieval, mapping science, evaluative studies and monitoring literature.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

The purpose of this study is to, based on qualitative interviews, understand the home care staff's experiences of insufficiency and also which strategies they are using to deal with these experiences.The questions of this study are:In which situations are home care staff experiencing insufficiency?What copingstrategies do home care staff set out to deal with these experiences? Method: Interviews has been used as a method to gather empirical data.Theory: Theories of coping-strategies has been used as theory in the analyses of the empirical material.Results: The result of this study concludes that experiences of insufficiency mainly promotes in situations of lack of time for various reasons. The main strategies home care staff is using are planning, adapting, accepting, compensation, get themselves together, control and manage their emotions and understanding. Other situations that promote feelings of insufficiency are lack of competence and when the eldery person doesn't want to receive a planned effort. Other strategies they use are social support and changing the circumstances..

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.