On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Title: ?The letters jump?- to struggle with decoding and still understand what you are reading.Author: Maria EkUniversity of UmeåDepartment of EducationSupervisor: Asbjörg WestumExaminer: Fredrik KarlssonKeywords: Poor readers, Structured text talks, Reading strategies, Reading comprehension, Commitment and Motivation.During the past decades, Swedish studies show that reading comprehension and skills in reading strategies have decreased. In secondary school for individuals with learning disabilities there has been a focus on care-taking rather than on comprehension in general, and on reading comprehension in particular.The purpose of this study was to investigate whether Reciprocal Teaching would increase reading comprehension and motivation among upper secondary school for individuals with learning disabilities. The study presents how three 17-year-old pupils and their teacher, discussed expository fact texts during twelve lessons using the reciprocal method combined with power point-presentations to get the students to read more actively with interferences and reflections. The ambition was to make the structured text talks as interesting as possible with texts easy to read, technical aids, structure to make the students feel security when reading and to get committed pupils with an increased interest in reading.The results show an increase in motivation in reading, and the students were more prone to take an active part in discussions..

The purpose of this thesis was to investigate on what perspective or perspectives university teachers and librarians at a medium-sized university in Sweden base their view on information literacy. More specifically, how do the respondents view their own information literacy and what opinions they have of their students? information literacy as professionals. Three perspectives are used to interpret the results, the sociocultural perspective, the phenomenographical perspective and the behavioristic perspective.The method used is semi structured interviews with three university teachers and three librarians.Both librarians and teachers emphasize the importance of information literacy, for themselves as well as for students. The information literacy of the librarians involves being well acquainted with the subjects of the students.

Background: Overweight in children is a growing problem around the world. Studies has shown that children suffering from overweight, are at a greater risk to remain overweight as adults as well. Child health care nurses have an important task by trying to motivate parents to better diet and exercise habits for their children. Previous research proves that overweight and obesity in children is a very complex problem which requires a good caring relationship between child health care nurses and parents.Purpose: The purpose of the study was to illuminate the experiences of child health care nurses of meeting parents of overweight children.Method: An inductive qualitative approach was used as method. The collection of data was conducted by using semi-structured interviews.

The purpose of this study is to describe how dandelion children has experienced their childhood and how their childhood has formed them in their adulthood. The purpose is also to examine how the attachment between the child and the parents has come to expression. To search for the answers of the purpose the following issues has been created: How do dandelion children experience that their upbringing has formed them as a human being in adulthood? and How do dandelion children experience the attachment to their parents have been expressed during childhood? The empirical material of this study is based on a qualitative approach where the material has been assembled by semi-structured interviews with five respondents. The result shows that all the respondents has experienced their childhood as a problematic existence due to their parents lacking in their basic care of the child.

The present study aims to investigate the phonological development of typically developing monolingual Swedish speaking children aged three to four years. The result could be used in the standardization of a new phonological test material for clinical speech and language pathology assessments. One-hundred and thirty four children aged three and four years (73 girls and 61 boys) were assessed with the new material. The children were tested in kindergartens in three communities in southeastern Sweden. Their assessments were audio recorded, transcribed phonetically and analyzed with Percentage Phonemes Correct (PPC) and Percentage of Words Correct (PWC).

The aim of this undergraduate thesis was to study the experience of participation in support groups for children of mentally ill parents. The research questions dealt with how the children and the adolescents talked about the knowledge, that they believed having assimilated in the support groups. The knowledge concerned mental illness and the possible impact on children when having mentally ill parents. The research questions also dealt with how the children and the adolescents talked about the meaning of being in a group. Qualitative semi structured interviews were used in order to capture the respondents? subjective experiences.

The purpose of this paper is to determine the established law and make researches into non-institutional compulsory care (?mellantvång?) paragraph 22 The Care of Young Persons (Special Provisions) Act (from now on called LVU) and examine whether the administration of the law is in harmony with the best interests of the child.This paper combines two methods : traditional judicial method and a social science method. In the juridical part the sources of law have been studied and in the social sciences part semi-structured interviews have been conducted with five respondents. The theoretical framework consists of ideas and theories about the best interests of the child, a concept which is one of the UN Convention on the Rights of the Child's core principles.This study shows that the legislator has identified a problem and an existing need and found a solution to this by introducing a non-institutional compulsory care, paragraph 22 LVU. The problem is that Social Services do not make use of the restraint.

The purpose of this study is to examine the personnel?s perspective on how the emotions shame and guilt are present in the treatment of female addicts on an LVM institution. Three questions have been designed to meet the objective: How do they work in the treatment with guilt and shame, how important is it to work with these feelings and what significance does genders have in relation to shame, guilt and treatment? A qualitative approach and techniques have been used to obtain the result. The study's theoretical starting point consists of three themes: gender theory, labeling theory and a theoretical approach to the concepts of guilt and shame.

Denna examensrapport visar hur utvecklingen av en dynamisk webbapplikation har genomförts. Examensarbetet har utförts på Data Ductus AB i Skellefteå åt en extern kund. Kunden ville ha en lösning för att samla in data och med detta data sammanställa statistik.

The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.

ABSTRACTTitle: Challenges in the implementation of internal marketing in the real estate brokerage businessLevel: Bachelor, Business AdministrationAuthor: Markus BylundAnna IsakssonSupervisor: Agneta SundströmDate: 2013, MayIntroduction: For businesses to succeed and to get satisfied customers, they need to meet their expectations. The companies make promises to customers through external marketing, internal marketing needs to ensure that personnel have the tools required to deliver what is promised. Competition is increasing and hence the customer requirements have to be met. Through the implementation of internal marketing, companies can strengthen staff skills and motivation to perform a more committed and effective work, both internal and during customer contacts.Aim: The aim of this paper is to understand the implementation and the importance of internal marketing in service companies. Through our in-depth knowledge of the subject, from a theoretical and practical perspective, we will hopefully be able to convey the challenges businesses face when implementing internal marketing.Method: This paper is to achieve a greater understanding of the studied subject.

The aim of the study was to examine how social workers investigate and assess addiction cases whether gender matters or not. The following questions were asked in the study; ? Does the gender of the client influence whether a case is opened after the first meeting at the Addiction Unit? ? Do social workers consider there is a difference in handling an addiction treatment investigation when the client is a man or a woman? ? Do divergences exist in the assessment and the final decision process when the case concerns a man or a woman? The study is based on the qualitative method. The material is gathered from semi-structured interviews with social workers. Their job tasks include assessment and evaluation of addiction cases.

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in Borås Theatre and Borås Public Library related to the internal flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.