Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

In this paper, I am using a critical discourse analysis a la Fairclough to examin how various actors talk about the group of unemployed youths in the 52 articles from Dagens Nyheter and Svenska Dagbladet. What?s written in media often portrays different ideas that individuals use in social practice. My theoretical points are social constructivism, risk-, expert-, and media society. Four themes crystallized in the analysis; young and unemployed, education, jobbgaratin and youth and labor market.

Syftet med denna studie har varit att beskriva och förstå hur ett antal elever och lärare i gymnasieskolan uppfattar lärmiljöns betydelse för främjande av utveckling inom läs- och skrivområdet. Undersökningen belyser självbildens och motivationens betydelse för utvecklingen samt på vilket sätt eleverna är delaktiga vid utformningen av undervisningen vid svårigheter i läsning och skrivning.  Forskningen har en kvalitativ design där information har inhämtats via intervjuer som har genomförts med fem elever och fem lärare i gymnasieskolan.  Resultatet av studien visar att faktorer i lärmiljön har betydelse för utveckling i läs- och skrivområdet. Eleverna önskar att gymnasieskolan bättre lyssnar till deras egna tankar kring hur lärmiljön ska utformas och lärarna önskar sig större kunskaper i området för att kunna möta eleverna.

I en mer global och konkurrensutsatt marknad krävs, i allt större utsträckning, att företag väljer att differentiera sig med specifika kundlösningar istället för den enskilda produkten. Genom att, tillsammans med kunden, skapa värde knyter man denna närmare till sig. Ett konsignationslager är en strategisk lagerlösning för att minska avstånden mellan kund och leverantör samt att minska kedjans totala lagerkostnad. SCA Timber har begränsad erfarenhet kring konsignationslager. Av den anledningen har det funnits oklarheter kring hur arbetet bör organiseras. Syftet med studien är att ta fram en best practice för hur SCA Timber ska arbeta med upprättandet av framtida konsignationslager. Studien är en multipel fallstudie av fyra verksamheter inom SCA och baseras på kvalitativa, semistrukturerade intervjuer med respondenter som varit inblandade i upprättandet av konsignationslager. Det empiriska materialet består av fjorton intervjuer. Studien utgår ifrån ett teoretiskt ramverk bestående av teorier kring projekt, kritiska framgångsfaktorer i projekt och skapandet av nyttjandevärde.

CSR is a far reaching concept and practice, whose popularity and diffusion has increased rapidly in recent years. Research indicates that CSR has made an evolutionary journey from primarily being characterized by reactiveness to develop into a risk minimizing and proactive competitive advantage and should be looked upon as an answer to heightened societal pressure and awareness. Based on a review regarding different relevant theoretical perspectives, this master thesis discusses CSR as a concept and practical matter in relation to various strategically chosen representatives of a selection of professions.Moreover, the data were collected through in-depth semi structured interviews. The findings show that CSR is a contemporary and highly context dependent phenomenon whose inherent multiplicity brings a distinct aspect of uncertainty to it, in terms of both meaning and practice. And in some parts there is a reluctance to communicate CSR due to a fear of missing out of important aspects.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

Imagery is an individual and cognitive process (Morris, Spittle, & Watt, 2005). This study has therefore qualitatively examined following objectives: (1) elite powerlifters imagery experiences and (2) if elite powerlifters use imagery deliberately. Five elite powerlifters participated in the study (3 men, 2 women), they were 21-37 years old (M = 27.6; SD = 6.1). The Individual Profile of Imagery Experiences in Sport (IPIES; Weibull, 2008b) was modified and used to meet the objectives for the study. Imagery was used by all elite powerlifters.

The leadership within healthcare is a constantly discussed subject. The discussion today is evolving around the physicians' lack of strive towards becoming managers within healthcare organizations. Furthermore the leadership that the nurse practice when becoming manager is on the other hand not discussed. The purpose of this study is to describe important factors of the leadership the nurse practice upon physicians in a healthcare organization as well as to explain why that is. To fulfill this purpose, we have used a qualitative case study research design including a private Swedish healthcare company.

Humanity?s increasing consumption has resulted in an increasing use of resources and thus an increasing environmental impact. Hence, the environment has become an important political issue. The increasing demands from stakeholders on companies to "green" their products and work internally with environmental issues makes it more and more important for enterprises to address these issues. Small enterprises constitute the majority of all enterprises and therefore they have a significant impact on environmental problems.

The purpose of this essay is to present research-based literature and in that find basic practics that benefit the process of reading comprehension in the further reading. To get a broader perspective and a practical school related, we also held a small empirical study in the form of interviews with six active teachers. We discussed among other things, what reading means, the use of textbooks, how the reading process is conducted and so on. The results were correlated against the reported literature and the curriculum. It revealed a gap between theory and practice.

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

Detta arbete undersöker hur företagare praktiskt kan optimera sina marknadsföringssatsningar i sociala medier. Marknadsföring i sociala medier är något som många företagsledare prioriterar eftersom det främjar en tvåvägskommunikation som i sin tur kan leda till att man når ut till fler kunder och ge lyckade vinsteffekter.Arbetet behandlar utvalda best-practices för att hitta de rekommendationer som kan ses som bäst lämpade för att praktiskt optimera ett företags webbsida och profilsidor i sociala medier. För att precisera rekommendationerna granskade arbetet vilka som tillämpas i verkligheten samt vilket behov och vilken kunskap mindre verksamheter har av sociala medier. Detta undersöktes genom att analysera fem företags aktivitet på Internet samt genomföra en enkätundersökning riktad till småföretagare. Resultatet omfattar en sammanställning över adekvata rekommendationer till mindre företag som praktiskt vill optimera sina marknadsföringssatsningar i sociala medier..

Cheetahs in the wild are declining due to hunting, lack of prey, exploitation of habitats and loss of cubs to predators. Those are the main reasons to why cheetahs are kept in captivity today for conservation. Many cheetahs kept in captivity are seen pacing ? a behaviour that arise when the animal is prohibited from performing natural behaviours. It is believed to being attributed to a lack of stimulation in the environment where they are being held.

This study was performed to examine whether horses that are kept alone in smallpaddocks are less likely to suffer injuries, compared to horses kept in biggerenclosures with the company of other horses, or not. In not yet published researchmaterial from 2005, risk factors associated with ?accidental injuries? versus ?wearand tear injuries? (represented by trauma injury and fetlock inflammationrespectively), were compared. That material, based on the results of 507 returnedquestionnaires from owners of horses in a Swedish insurance company, includedquestions about paddock/pasture confinement. The results from those questionswere then analyzed in this study in a so called case-control study, in which thegroups with trauma and fetlock inflammation were compared to a healthy controlgroup.The results show that the risk of fetlock inflammation is greater in a smallconfinement, OR for inflammation in a small paddock is 2,2 (95% KI 1,2-3,9)compared to a bigger paddock.

Today green tree retention, together with leaving dead wood, is a common practice with the aim to reduce negative impacts on biodiversity and environment due to clear-felling. To better understand whether this conservation practice also makes a long-term difference, it is important to know what happens to these trees after harvest. Few studies have made an assessment of what happens to retention trees over a longer time period. In this study I inventoried retention trees that were left at clear-cuts six, twelve and eighteen years ago. I carried out a re-inventory of 57 retention patches (divided into free-standing tree groups, small swamp forests and edge zones) and free standing dead trees, spread over 25 previous clear-cuts in central Sweden.