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.

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.

Syftet med denna studie är att kartlägga hur Skånes 33 kommuner har implementerat de nationella målområdena för folkhälsa. Studien har genomförts som en enkätundersökning samt intervjuer med folkhälsosamordnare i ett urval av dessa kommuner. Resultaten i studien visar att prioriteringen av målområdena primärt ligger på strukturella faktorer. Dock är målområde 11 (Minskat bruk av tobak och alkohol, ett samhälle fritt från narkotika och dopning samt minskade skadeverkningar av överdrivet spelande) det målområde som är högst prioriterat i Skåne. Kartläggningen visar att 18 av Skånes kommuner har en anställd folkhälsosamordnare. Resultatet visar att 17 av Skånes kommuner har en verksamhetsplan/folkhälsoplan, varav 14 av dessa kommuner har en anställd folkhälsosamordnare. Större delen av dessa har även implementerat de nationella målområdena för folkhälsa i kommunens folkhälsoplan.

This reports purpose is to give a general view on how to handle information collectedthrough photogrammetry and laser scanning with the help of UAS. The report ismade in collaboration with WSP Group and will briefly describe howphotogrammetry and laser scanning, also known as Lidar, works and how those areused in the construction business today. Then the focus will be on how gathered datais handled today, how outsourcing of data should be approached and if there are anyconsequences if data is handled in the wrong way. Interviews have been made with allparts in the UAS business. That includes authorities as Transporstyrelsen,Försvarsmakten.

The retail banking market in Sweden is highly concentrated and oligopolistic. This has been confirmed by numerous reports from different competition authorities within the EU, for example the Swedish competition authority. A considerably high number of different sorts of competition barriers has been pointed out in these reports. The competition barriers are mainly directed to the smaller banks and the potential competition. The retail banking market in Sweden is dominated by four major banks, which together has over 80 percent of all market shares.

Increased interest in nature tourism may be what saves small and dying villages, like Borgsjo? in the county of Va?sterbotten in northern Sweden, from disappearing. The nearly untouched nature in these areas is in many cases an unused resource, since true wildlife experiences are sought by many travelers. The purpose with this report is to investigate if Borgsjo? has the potential and abilities to become a destination for nature tourists, and how this should be done to avoid negative effects on nature, wildlife and culture.

The purpose was to investigate how conversationalinteraction is pragmatically affected in Huntington?s disease; whetherthis can be assessed by means of a questionnaire completed by a closepartner and how the close partners consider communicative ability haschanged since the onset of illness. Three dyads, consisting of a personwith Huntington?s disease and a conversational partner were involved.Conversations were analyzed with respect to the parameters in thequestionnaire and through Activity Based Communication Analysis.The results showed word finding difficulties, impaired turn taking,feedback and body language, repair, articulation and prosody.Agreement between communication analysis and the close partnerreport varied between 54-65 %. The close partners consideredcommunicative initiative, articulation, turn taking and sentenceintonation as much changed.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

The Swedish concept of bildning, related to the German Bildung, finding its correspondence in English in refinement, formation and culture, is an important, though traditional rather than modern concept in cultural policy and sphere. The concept connected to the activity of the public library is relevant, as the library uses the word as a description of parts of its work. The meaning of the concept can easily be seen to be complex as well as disputed, borders on and is related to other concepts. The paper discusses different meanings to the concept according to different Swedish authors, as well as the connection of the concept to related ones. The varieties and differences are expressed as differences in discourse.

Uppsatsen undersöker orsaker till fenomenet girting, dvs olyckor där bogserbåtar dras ned och potentiellt kapsejsar vid bogsering av farkoster. Undersökningen utgår från 14 officiella haverirapporter om girtingsituationer världen över.  Med hjälp av modellen HFACS-MA kategoriseras olycksorsakerna i en orsakskedja för att utröna vilka kategorier som är mest frekvent förekommande i samtliga undersökta olyckor. Resultatet visar att dåligt förberedda bogseroperationer (med otillräcklig eller utebliven planering och riskbedömning), brister i organisationernas dokumentation (manualer, instruktioner och procedurer), samt bristande kommunikation mellan de inblandade parterna var de största faktorerna för girting. För att minska risken för girting har rekommendationer framtagits, som bl a innefattar vikten av att hålla dokumentation uppdaterad, hålla tydlig kommunikation mellan inblandade parter under bogseringsoperationer samt planera varje operation noggrant och ge alla inblandade möjlighet till återkoppling..

This is a study of American Methodist Mission in Sweden and how this mission eventually formed the Methodist Church in Sweden 1876. The mission began as a consequence of returning Swedish emigrants and sailors who had encountered Methodism in America, mainly through the works of Swedish-American missionary Olof Gustaf Hedström on the Bethel ship in New York. During the 1850?s Methodist missionaries were sent to Scandinavia by the American Missions Society. The first to come to Sweden was Johan Peter Larsson, who spent two years in Sweden in 1854 before he was transferred to Norway.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.

The purpose of this essay was to look at how the Swedish Prison and Probation Service and the Social Service work with children who have parents in prison and what they can do to ease the contact between the children and their parents. In our study we have used different questions regarding parent role, gender, child perspective, contact possibilities and collaboration. We have interviewed six prison officers and five social workers in Skåne. We have also used previously written reports. Our conclusions are that the parent role is affected by imprisonment and more amongst the women than the men.

Master's thesis, Master of Business Administration program, School of Business ofEconomics at Linnaeus University, Management, Course code, 4FE10EAuthors: Anton Milemo and Christoffer WideénTutor: Magnus ForslundTitle: Focus on employee turnover - an ethnographic study on the insurance companyTrygg-Hansa?s outbound department in VäxjöBackground: The costs of losing employees, recruiting new people, making a selectionof potential employees and training them are all high. The costs often exceed onehundred percent of the annual salary for the otherwise vacant position. In addition to thedirect costs of employee turnover troubles, things such as work confusion, loss oforganizational memory along with strategic skills can arise. The employee turnover rateof Trygg-Hansa?s outbound department in Växjö is too high according to the officemanager.Purpose: Understand the causes of high employee turnover in a Swedish insurancecompany.Methodology: This thesis consists of an ethnographic study of a Swedish insurancecompany.