Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..

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.

This essay examines the differences between the mediation practices concering youth crime in the swedish cities of Kalmar and Växjö. The analysis are made with the use of quality interviews which we have linked together with the three theories of Social Control Theory, Restorative Justice and Transformative Mediation. There after we have compared the results with one and another. Results show that there both similarities and differences, both in the theoretical aspects and in the organisations, for example the coopiration with the prosecutors and the police..

This thesis focuses on employers? use of non-­?solicitation of employees in commercial contracts within the union?s internal market and how this can result in restrictive practices in violation of European law. Using legal method, legal economic considerations, and guidance from modern American legal development in antitrust law, this thesis is aiming to investigate how this kind of anticompetitive cooperation in the European labor market should be assessed. The result seems to be that despite a distinct and pronounced restrictive approach to the application of EU competition rules in the labor market, there are strong incentives and not any legal impediment to apply Article 101 TFEU on no cold call agreements between employers. .

Det finns många faktorer som påverkar kvaliteten på styrelsens arbete. Tidigare forskning har funnit ett negativt samband mellan värdering av företag och antal styrelsemedlemmar. Då det finns en avsaknad av liknande studier på den svenska marknaden avser denna studie att undersöka sambandet mellan styrelsestorlek och värdering av företag. Vi undersöker 203 bolag noterade på Nasdaq OMX Nordic under perioden 2011-2013 med hjälp av en regressionsanalys. I motsättning till majoriteten av tidigare forskning finner vi ett positivt samband mellan styrelsestorlek och värdering, mätt som Tobin?s Q, för företag listade på Nasdaq OMX Small Cap.

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

The ISO 9000-series is a set of quality standards created by the International Organization for Standardization. The series is intended to provide guidance to companies in the process of deploying an effective quality management system. The series includes the requirements standard ISO 9001. This standard contains requirements on how a quality management system should be designed and how companies generally must work with quality issues. When a quality management system is introduced, if wanted, a quality certification can be implemented.

Målet med denna uppsats var att studera hur mode representeras i modemagasin. Ett relativt outforskat område inom det semiologiska perspektivet på mode. Tidigare har mer övergripande semiologiska studier på mode gjorts. Men inte av den mer etablerade sorten på mode genom modemagasin som medium. Jag argumenterar för denna studie som ett inlägg i debatten om retorik i modemagasin, och modemagasinet som ett auktoriserat kontext för den publicerade modebilden.

Smallholder farmers in Uganda suffer from declining productivity. With a rapidly increasing population, marginal land is taken into production and the current land management leads to loss in soil fertility and escalation in soil erosion. There are studies indicating that the use of agroforestry increases soil organic carbon (SOC) compared to systems without trees. Soils which are high in carbon have many advantages, for example better water holding capacity, which can reduce stress on crops during drought. The aim of this study was to determine the effect agroforestry has on SOC concentration in small-holder farming systems in Uganda. The intended system to study was farms practicing agroforestry methods or not in intercropped plantain (cooking banana) fields.

The aim of thesis was to, through a action research study and through individual interviews with five students, clarify their perspective on educational assistance in high school. The study shows that students prefer teaching in small groups outside of regular whole class because it gives the them access to the factors they consider crucial for a functioning support-time whit a skilled and dedicated teatcher, in a calm and safe environment. Moreover, the students claim the importance of technical equipment especially in the Swedish subject, but also in other subjects. Today the educational assistance varies from an outside-the-class teaching situation to a whole-class situation with teacher support as well as technicaal equipment. When the student were asked to describe the cinditions under which studies can be conducted with the whole class they tried to imitate the learning environment they have in a small group.

Företagen riskerar att utsättas för förlustbringande värdeförändringar i tillgångar och skulder, eftersom de exponeras för olika marknadsrisker som fluktuationer i räntor, växelkurser, råvaru- och aktiepriser. För att skydda sig mot dessa fluktuationer och för att minimera exponeringen av marknadsriskerna, använder företag sig av olika typer av finansiella instrument. IFRS 7 är den standard som behandlar finansiella instrument och riskupplysningar. Standarden infördes år 2007, med avsikten att intressenten ska kunna tillgodoses relevant information om företagets hantering och exponering av finansiella risker.Syftet är att genomföra en studie på finansiella företag inom segmenten Large- och Small Cap och undersöka till vilken grad de efterföljer upplysningskraven beträffande marknadsrisker enligt IFRS 7, samt huruvida det förekommer något samband i upplysningsgrad och Cap-tillhörighet.Studien behandlar samtliga finansiella företag inom Large- och Small Cap-segmenten. Punkter i IFRS 7 som berör marknadsrisker har valts ut och företagens årsredovisningar har granskats för att undersöka upplysningsgraden och om det finns ett samband mellan upplysningsgrad och Cap-tillhörighet. Resultatet visar att företagen inom Large Cap-segmentet upplyste helt enligt kriterierna i 36 fall av 64 och företagen inom Small Cap upplyste helt enligt kriterierna i 9 fall av 32.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.