The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

In this exam paper, a text analysis has been conducted in the context of ethnicity, examining the most popular library books borrowed by children between the ages of 9-12 years old. The bookshave been selected at two different libraries, located in two different socioeconomic areas. The aim is to examine whether ethnicity plays a role in the choice and content of literature in the two areas. The analysis takes into account class, sex and gender, all of which combine in the context of ethnicity. The framework within which I have based my questions are; In the context of ethnicity, is there a difference in the content of the most borrowed children's books at the two libraries located in areas of diverse socioeconomic background, is the choice of literature affected by the area in which library visitors live and is the content of the most borrowed books specific to what children is each particular area can identify with ? Having analysed the most popular books at both libraries, it has been concluded that there are differences in the two areas when it comes to children's choice of literature.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.

ABSTRACT Infertility is a medical condition that affects approximately 16 % of Swedish couples in childbearing age and is a condition found in both men and women. When a couple has been trying to conceive for more than 12 months without success they need to see a health care provider. Infertility can be treated with medicine, insemination or assisted reproductive technology such as in-vitro fertilization (IVF) and intra-cytoplasmic sperm injection (ICSI). The aim of this study was to validate a morphokinetic selection model, KIDScore? D3 Basic, against morphological selection model that is currently in use at the Fertility unit at University hospital in Orebro.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

This study is focused on small scale water and wastewater handling in Sweden. The study is divided into two major parts; the first describes common methods for water- and wastewater handling and the second part is a case study on three small and expensive systems in Gällivare municipality, in the north of Sweden. In the case study, abilitys for the local government to hand over unwanted systems to the water users is investigated and found to be a plausible solution to cut costs for two out of the three studied systems. In the third case, water and wastewater systems is not recommended to be handed over but other ways of cutting costs are suggested..

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

Postcolonial feminist theory says that ones identity is constructed by severalfactor, not only gender but even culture, ethnicity and class imbedded in the socialcontext. This paper examines what happens to women's identities if the socialcontext changes. Does an identity shift occur? By interviewing five women fromBosnia-Herzegovina I try to understand the affects migration has on women?sidentity. Postcolonial feminist theory says that our identities are constantlychanging, as their constructing factors.

This study illuminates chosen parts of the present opportunities, in the Western World, for parents and children to choose which school the child will attend (freedom of choice), along with possible consequences that may follow. My research questions are: 1) Do tendencies show that freedom of choice leads to increased segregation, and if that is the case, how is it manifested and does it matter? 2) What relations between the student composition of schools and teachers' expectations and attitudes toward students are there? 3) Do the results from previous studies match with the result from my interviews? The methods used for answering the questions are literature studies and interviews made with six teachers who are working in two upper secondary schools in the northern part of Sweden, i.e. three from each school.The result shows that freedom of choice, regarding schools, seems to lead to student compositions that contribute to increased segregation in societies. It leads to more homogenous student compositions, in the form of ethnicity and social class, in schools in general, with consequences like different expectations and attitudes among teachers depending on the status of the composition.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

In this study I have analysed the national tests in Swedish between the years 2006-2010. These tests are given to all students in the public schools in grade 9 and 10. I wanted to see if I identified an over-representation of a certain category of people in the texts given to the students. I analysed the texts from an intersectional perspective and I used primary Lena Martinsson (2007), Framtidens feminister and her categories and theories and Moria von Wright (1998) Genus & text- när kan man tala om jämställdhet i fysikläromedel?, and her gender categories in my study.

ABSTRACT:The aim of this essay is to analyze whether the development of the Principles of War in small states´ doctrine has been influenced by the doctrinal development of alliances after the start of an international cooperation.The author suggests that the development of the Principles of War can be understood through theories of doctrinal development. The theory used for this analysis states that small states depend on alliances, such as NATO, and therefore adapt their doctrine to better match the doctrine of the alliance. Since the Principles of War are the foundation of doctrine, such an adaption should lead to an adaption of the Principles of War as well.The analysis will be made using Swedish Army field manuals as a basis. These will be compared to NATO´s, in order to see whether or not Sweden has adapted its Principles of War following its membership of the Partnership for Peace.The results show that today the Swedish Principles of War are more similar to NATO´s than they were in 1982, which suggests that they have been adapted to better match those used by NATO. Although this essay does not analyze the reasons why, the results imply that theories of doctrinal development also include the development of principles of war.

The purpose of this paper is to try to get an understanding of the underlying causes and reasons that students starting in seventh grade junior high school seek out a particular group, and the extent to which they do so.The work is based on the questions: How do students perceive the meeting with their prospective bench-companion in a new composite class? What should a teacher consider when it comes to bench placement in a new composite class? Do the students change, and if so to what extent, friends when they start high school? What are the factors that affect/have affected the students' choice of friends? How large a role does the school play for pupils relationships? What thoughts and feelings do the students have regarding new encounters?I have conducted in-depth interviews with six adolescents in grade seven as the basis for the understanding of how students relate to group selection and group affiliation, and I have then compared this material with previous research on the subject. Furthermore I have availed myself of literature in social- and group psychology.The conclusion which has emerged is that the most important component of a group-process is the sense of solidarity and security, and the results show that students largely retain their old relationships rather than adding new, when they start high school. Hence the teacher plays an important role in ensuring that any imbalance in the group is offset and make sure that nobody is excluded, but also to help make room for new groups and be aware of the sensitive and responsive phase of life that the young people are in..

AbstractA prerequisite to be able to use semi-natural pastures in an optimal way is knowledge about their conditions and properties. One thing to consider is the amount of herbage mass that can be produced during one season on different types of semi-natural pastures. That knowledge makes it easier to choose which type of animals and how many you are able to have in each paddock to maintain a high biodiversity and achieve the desired production of the animals at the same time.This study was performed in nine different semi-natural pastures around Uppsala. The paddocks were already mapped with regard to different vegetation types. Exclosure cages were placed on previously fertilized, mesic, dry, shaded and wet vegetation.

This paper aims to examine what reading books convey as normal for first grade children. The question at hand is to find out what children's reading books convey as normal within the context of intersectionality with a focus on sex, class, culture and "race". Text analysis of two reading books has been conducted, using discourse analysis with an intersectional perspective. In analysing the texts, selected sections from the books have been examined using the method of close reading. Within the context of intersectionality, classifications have been made and selected according to the categories sex, culture, class and "race".