Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

This essay discusses people's perception of what is important for their well-being where they live. The main aim has been to find out what factors in the outdoor environments of the city are appreciated and why they are valued positively. A comparison has been made between Uppsala in Sweden and Tarapoto in Peru to see if, and in that case what, differences can be found in the values of people. I chose to carry out a survey study that got a response rate of 57 persons in Tarapoto and 63 in Uppsala. The results show that there are some common basic values, but on the whole the outdoor environments are valued differently in the two cities. In short, the Peruvians value functionality, cleanliness, small distances to family and service, while the Swedes value a central location and short distances to friends apart from functionality and good service opportunities. Conceivable reasons for this might be for example different cultural prerequisits, material standard and climate. .

Good conditions in the workplace, fairness in the workplace and the social differences contribute to a general improvement in public health. A health-promoting leader is working to create a workplace that promotes health, supports its employees and contributes to their wellbeing. The purpose of this study was to investigate the first-line managers in the city of Västerås experience and deal with their conditions and obstacles in the health-promoting leadership. A qualitative approach was chosen and the selection was six first-line managers working in three different areas of the City of Västerås. Managers were interviewed by an interviewguide and the material was analyzed with a manifest content analysis, with an inductive approach.

In this master thesis, I investigate four Public Librarys´ program activities. The purpose is to explore what the library program activities contribute to as a part of a well functioning democracy. The theoretical points, I have brought from political science. I assume three different ideals of democracy; electoral democracy, participation democracy and deliberative democracy. All have different views on what can be characterized by a well-functioning democracy.My empirical material consists of library program guides, the libraries´ target documents and interviews with staff at the libraries who work with or have overall responsibility for program activities in their respective libraries.

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

The Essay starts with studying the time after the Second World War and its boom, the force behind many of the abandoned locations we see in our city today. Thereafter the idea of place is looked into, its importance for the individual and how the own individual experience affects the experience of place. It is about how we can create own places and through that recapture the city and give it meaning and contents again. The social aspects are being discussed as an important component of creating a feeling of reality. Further studies the abandoned rooms historical values since the past have an ability to raise the experience of a place. How decayed depends highly of economy and how we have gotten so used to changes that we accept capitalism as a driving force to decay is also being discussed. Thereafter the planers roll for the abandoned places in the city is being raised.

Denna uppsats är en utvecklingsstudie av TV-serien Sex and the city. Syftet är att med hjälp av narrativ analys samt Keith Selbys och Ron Cowderys metoder från boken How to study television studera det första och det sista avsnittet av serien för att därefter undersöka förändringar i avsnittens miljö samt karaktärernas dialog och kläder. Detta med hjälp av teorier om livsstil, subkulturer och mode inom populärkultur. Förändringen från första till sista avsnittet handlar mycket om karaktärernas sätt att se på sin egen livsstil. Huvudfokus i dialog och handling har flyttats från sex till kärlek och de fyra huvudkaraktärerna har alla utvecklats till mognare versioner av sig själva, någots om känns naturligt eftersom serien startade 1998 och avslutades 2004.

Uppsatsen behandlar temat urbana tillväxtstrategier i svensk planering. Studien syftar till att undersöka hur översiktsplaner har påverkats av entrepreneurial city, platsmarknadsföring och kreativa klassen som alla är olika teorier om urban tillväxt. Undersökningen utgår ifrån fem kommuner med en översiktsplan från tidigt 90-tal och en aktuell plan antagen omkring 2010. Översiktsplanerna studeras utifrån de valda teorierna (entrepreneurial city, platsmarknadsföring och kreativa klassen) om urban tillväxt för att ge förståelse för hur strategierna i kommunernas översiktsplaner har påverkats av teorierna. Den genomförda undersökningen visar på en förändring över tid som pekar mot mer tillväxtorienterad planering..

The world has become a globalized place in constant development and much of which is now taken for granted did not even exist 30-40 years ago, such as smartphones or Internet in common households. As new tourist destinations is continuously being created, it becomes increasingly important with effective place marketing to compete in the global market. Developing a good and interesting profile is thus a way for places to become more attractive for tourists. The main theory in the paper is "post-industrialization and the entrepreneurial city" which describes how cities in the global north have moved away from industry towards becoming post-industrial cities ? very often with a strong focus on tourism.

A new system of public transportation that can simplify and shorten the trips made throughout the city, anddo that both cheap and environment-friendly. Sounds like good news. This new system, though, require anall new type of infrastructure, differing from what we are used to see in our cities. Podcar, or PRT, as thesystem is called can become a transport revolution, possibly. If that revolution does happen it is crucial that webeforehand have studied the possible effects it can cause on our city environment, from a spatial point of view.This thesis thoroughly describes the function and essence of the PRT system and presents what is availabletoday and in what forms.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

2. SUMMARY A small garden exposed to a harsh coastal climate can be difficult to design. Limitations in space and in plant varieties increase the needs of an in-depth knowledge to achieve wanted goals. In this degree project the challenge has been to create a functional and position adapted garden for a very small beach house lot in Mölle, a little harbour village at the south coast of Kullaberg. ?Villa Malm?, is situated directly on the bedrock in a close settlement where the gardens, in most cases are very small and exposed to strong salty winds.

The purpose of this essay is to examine what kind of pictures the children encounter everyday in their classroom. Furthermore, the idea was to immerse myself in how girls and boys are portrayed in these pictures from a gender perspective. Three question were set, to enable this study: What kind of pictures will second grade pupils encounter in their classroom, in a city school and in a rural school?How many girls and boys are illustrated in these pictures?How are girls and boys portrayed in these pictures?The examination was done by a field study of two classrooms, where all the pictures on the walls were documented using a digital camera. The collected material were examined, using both a quantitative analysis and a qualitative ditto.

Japanese encephalitis virus (JEV) is one of the leading causes of acute encephalitis in humans. The virus is spread by mosquitoes, mainly belonging to the Culex species. The main reservoirs are considered to be birds and pigs, with pigs constituting the most important reservoir in regard to human infection. During the last few decades the production of pork has increased significantly in Vietnam. With 90% of pigs being kept in households owning 10 pigs or less, pigs are widely spread across most parts of the country.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.