The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

The purpose of this study is to examine the experiences of threats and violence among four social workers at a social services' reception center for individual and family care. The study uses semistructured interviews and an abductive approach. The analysis is based on previous research, communication theory, coping and sense of coherence, SOC. The study shows that the studied workplace isn't considered to be particularly exposed to threats and violence, although all four respondents have experienced threats and/or violence. The respondents make a difference between threats and harsh words from clients because they consider their clients are entitled to be upset considering the nature of the work conducted at the workplace.

The law which makes the purchase, or the attempt to purchase, temporary sexual services a criminal offence has been implemented in Sweden for more than six years. It appears as if very few, possibly no, sex-selling women have used the law to report men who have bought their services during these years. How can this be understood? With this thesis I suggest a new way of thinking on agency. A way which questions the traditional view on action whereby agency equals to act in certain, predefined ways.

This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.

Child health care in Sweden is today automatically informed of newborns in the district and itis therefore natural for the maternal and child health nurses to contact and invite the new family to the child welfare clinic. So far the social services in the studied county have not reported new adoptive families to the child welfare clinics; instead the families have to contact the clinic themselves. The aim of this study was to investigate how social services inform the child welfare clinics of new adoptive families. The aim was also to investigate how and when the maternal and child health nurse thinks that contact should be established and what information/knowledge she feels a need of in contact with new adoptive families. The study has a qualitative design and interviews have been conducted with social workers, a representative of an adoption agency and maternal and child health nurses working in child welfare clinics.

The purpose of this study is to analyze how companies that sell financial services can reach people in the younger audience. The financial services that we refer to are regarding banking and insurance for private users, and with the younger audience we refer to people in the age of 18 to 25. We think that this is a valid and interesting issue to study because of the common thoughts that persons in this age are common users of Internet, social medias and new technology. The main question through our study has been; ?How a financial company can attract the younger generation, and support their creation of value?" Our research is based on a qualitative method.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

In this essay, I research and discuss new spirituality (or what is commonly known as New Age) within some congregations in the Church of Sweden, Gothenburg. I question how and why this new spirituality has come to be accepted in parts of the Church. My hypothesis is that the church is a part, and a reflection, of a larger change throughout society, and I claim that this change depends much on the individualization and globalization during the last decades.The research is conducted through interviews with representatives from the Church ofSweden who are in charge of new religious activities. During these interviews we discuss their views on the change that has already taken place and is going on today.The interviews are then analyzed by applying rational choice theory on them. I discusswhether the Church can be seen as a producer of goods and services and if the churchgoers canbe seen as consumers of these goods and services.

The aim of this masters thesis is to study the reliability of the URL as the link between a bibliographic record and a web resource. The Swedish catalogue services LIBRIS and NetSök have been evaluated on three different occasions, to study how these services have succeeded in giving access to web resources by using URLs. Because URLs are changeable, we have tried to find out common characteristics of the URLs in broken links. To accomplish this study we have used a quantitative approach and evaluated five percent of the web resources in the catalogues using a random selection. We have also used documentation relevant for our study, among other things to illustrate previous studies of the nature of web resources and alternative solutions to URLs as access points to web resources.

The study deals with the beliefs that relatives of alcohol and drug dependent persons, and representatives from social services have to the various forms of support available for the relatives. Those who participate in the study points out that there are many people who have a need for support as a relative of an alcohol or drug addicted individual, but that there are circumstances that make them choose not to seek assistance. The study shows that the relatives can experience a reluctance to seek support from social services because of how the organization looks like. The study is qualitative, where the collection of the empiric material has consisted in six semi-structured interviews. Three of them have been with relatives of alcohol-or drug-dependent persons and three have been with social workers in various professions, whose work consists of helping both the relatives of people with alcohol and drug dependence as well as people who are dependent.

The aim of this study was to examine the occurence of norms in court cases regarding the Swedish law of support and service for disabled (Lag 1993:387 om stöd och service till vissa funktionshindrade) with the help of a discourse analysis method. More specifically its aim was to examine and identify norms in the different dictums/statements that were to be found in the court cases regarding the supportive institution "contact person" according to the Swedish law "LSS" with the help of a norm science approach. The aim was also to examine when the applicant was found to be entitled to a contact person according to the LSS-law. To be able to do this, the author studied thirty-four different court cases. In these cases six themes were found, that indicated the occurence of norms.

With the advent of powerful multimedia capable mobile phones, the market for mobile services is flourishing. Zenterio AB's Halfpipe Active Desktop is a complete distributed mobile service platform a with a powerful server and platform-independent client. The communication between the client and server takes place over a GPRS-capable mobile network. The purpose of this thesis is to develop a secure communications protocol for use between the Halfpipe Active Desktop client and server. This is done by determining requirements, analyzing candidate protocols and then by designing the final protocol.

This report is a part of the process of enhanced cooperation between fire rescue services in the region of North West Scania. The aim of the report is to study and analyze how the fire rescue service should be structured, in terms of rescue units and personnel, if no account is to be taking to the current organization. Two types of accident are considered in the report, traffic accidents and building fires. These are more affected by decreased response time than other accidents. Several suggested organizations are presented and they are evaluated with the computer program REP.

The aim of this study is to, from a child?s family relations, describe the usage of terms relating to factors of risk and safety in science and in investigations concerning children in need of protection. It is also of importance in what way the terms are used when the Social Services suggest that measures should be taken, and in which way the children have been heard in the investigations.The issues raised in this study are: (a) How is the current life situation and life quality of the children discussed? (b) The value of factors concerning risks and protection. (c) How is the children?s own descriptions taken in to consideration? (d) Is gender issues considered? (e) How is Lagerberg?s model (Lagerberg, 1998) useful in investigations?The method of analysis is mainly qualitative however it is combined with analysis of literature relevant to the study.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.