Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

This survey deals with textile production and how it was carried out during the late Iron Age,with main focus on a central place, Uppåkra. A comparison has been carried out betweenUppåkra and two agrarian settlements, Fosie and V. Karaby, from the nearby landscape toinvestigate whether any variation in production can be detected. The value of textiles has alsobeen investigated to determine whether a potential specialization in production may have ledto a surplus.An analytical and comparative method has been used with focus on the context of thematerial.The results show that the textile production vary at the different sites, and that a need fordifferent types of textiles has existed. At Uppåkra, the possibility to produce fine threads andtextiles existed as demonstated by the findings of small and lightweighted spindle whorls.This suggests that the production may have included both fine and coarse textiles.

In 1994 a new Forestry Act was accepted in Sweden. One of the aims of the law is to raise consideration forpreservation of biodiversity. Since the new law got accepted and some time has passed, there now lie someinterest in examining whether the law has been effective towards its purpose. Methods suitable for analysishave been examined during this study. The content of this pilot study is based around five parameters whichcan be used to validate the effects of the new law.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

The goal of this Bachelor project was to develop the Sundsvall42 website,whose name originates from the conference held in week 42 and during whichall the IT-companies in Sundsvall gather and hold a number of different lectures.The website has been designed to accommodate both speakers and partipicants.All partipicants and lecturers will receive a personalized page inwhich there are a number of functions which are available for use, including ablog for each workshop and a calendar. The program used to create this isLiferay and the operating system is Linux. The entire website is encoded usingLiferay and Java, but the website is not adapted for use with the smaller screensize of the Smartphone. However, because of the Responsive Design technology,the website is able to adapt to various devices such as the Ipad and Smartphonesand the website will be able to adapt to the screen sizes of these devices.As it has all been processed using open-source, everyone has the right to accessthe source code. It is also possible for anyone to make changes to the code ifsuch changes are required.

My aim is to find out about teachers? perceptions of methods concerning learning and assessment of oral proficiencies. My questions are: What perceptions are there among teachers concerning assessment of oral proficiencies? How do teachers describe their ways of promoting and assessing oral proficiency? In order to answer my questions and obtain data I have accomplished two focus groups interviews with seven language teachers. The result shows that teachers are concerned with several factors regarding assessment of oral proficiency.

The purpose of our essay is to investigate the social services work for youth with hazardous behavior. To aquire relevant information we decided to us the qualitative method. We made five interviews with social workers from different sections to get a full view of the situation. The main conclutions we came up with is the importance of the family structure, and a safe home environment with good values. Another important part is a daily meaningful occupation, for the main part in this age it is school attendance.

This essay tries to explain how Swedish donor organisations are working with democracy in foreign aid. Three case studies of Sida, LO-TCO Biståndsnämnd and Rädda Barnen aims to give an overview of Swedish donor organisations, their work with democracy aid, evaluation and the problems with foreign aid. With Carothers theory of democracy aiding I analyse the success of Swedish democracy promotion, how civil society contributes to democratizaion and how democracy is measured.I find that Swedish democracy aid overall is successful due to a wider perspective of the term democracy. When democracy involves human rights it gives the donor a possibility to work with democracy promotion in a more extensive area and especially in the civil society. The essay stresses the importance of being subjective when evaluating and that one have to focus on the definition of democracy in each specific case.

Bakgrund: Patienter med kronisk obstruktiv sjukdom (KOL) som behandlas med Non-invasiv ventilation (NIV) har risk för trycksår och malnutrition. Observation och övervakning av patienterna är viktigt för att kunna följa behandlingsförloppet och tidigt upptäcka en eventuell försämring samt förebygga komplikationer. Dokumentation av given omvårdnad måste kunna följas för att utvärdera och säkerställa kraven på en god och säker vård. Syfte: Syftet med studien var att granska omvårdnadsdokumentationen för patienter med KOL som behandlats med NIV på en medicinsk akutvårdsavdelning. Metod: Studien genomfördes som en retrospektiv systematisk journalgranskning i 75 journaler med en granskningsmall.

The use of streaming media such as Spotify has increased rapidly in recent years. Although the consumption side of Spotify is well established with over 10 million users, the medium might provide new unexploited opportunities as an advertising channel. The purpose of this thesis is to increase knowledge about advertising through streaming media and in particular via Spotify. To contribute to such knowledge we have conducted a case study to investigate how Spotify can be used and serve as an advertising medium for a smaller firm, Hasseludden Yasuragi, so that it may reach its target group. To examine the medial effect, a quantitative as well as a qualitative study was carried out using the ARF Model as a basic framework.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

The purpose with this study has been to get a previous knowledge about how pre-school teachers look at the impact of the picture book for children and their language development and participation at the age of three to five years. The study was carried through inquiries at a pre-school in a west Swedish urban district. The study proceed from the sociocultural theory which means that children learn by teamwork with other more experienced individuals. The result shows that the pre-school teachers consciously let the interest of the children guide the choice of books. At the same time they push for the meaning of conversation with the children.

How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldn´t have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.

Dairy farming in Uganda provides a source of food, employment and income. Previous studies have revealed high frequencies of bovine mastitis, a costly disease for the dairy farmer. The aims of this study were to investigate the bacteriological panorama in milk from udder quarters with clinical (CM) and subclinical mastitis (SCM) and to determine the antimicrobial susceptibility in staphylococcal isolates. Further, we intended to establish the prevalence of subclinical mastitis and to investigate some environmental factors and animal properties that might influence the frequency of mastitis. For CM, farmers made contact with the members of this study when recognizing an animal with CM.