This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The aim of this essay was to study children?s experiences of their participation in a programme for children who have a parent with a mental illness. The study was written at the request of the Psychosis care in Örebro and was accomplished by qualitative interviews with five children at the ages of 11 to 16 years old. Previous research concerning children who have a parent with a mental illness and programmes for these children is accounted for. Antonovsky´s conception KASAM together with the conceptions of guilt and shame were used as the theoretical frame, from which the results of the interviews were analysed.

Hindgren, Lisbeth (2008). ICDP, International Child Development Programme Ett verktyg för specialpedagogens proffessionella rollragande? ICDP, International Child Development Programme A tool for the special educational needs teacher´s professional role? Examensarbete, Skolutveckling och ledarskap, Specialpedagogik, Lärarutbildningen, Malmö högskola. Syfte: Vad styr rolltagandet utifrån olika rollteoretiska perspektiv? Syftet med detta arbete är att undersöka om, och i så fall hur, det förhållningssätt som används inom ICDP/ vägledande samspel påverkar specialpedagogens rolltagande utifrån det specialpedagogiksa uppdraget i de olika arbetsområdena individ, grupp och organisation.

Södra Skog chose in 2011 to convert the saw mill in Traryd to a gradually refined sawmill of hardwood. In 2009, they had also acquired the hardwood sawmill in Djursdala. This was strategically important for Södra's business since the demand for hardwood products has increased. The standing volume of deciduous trees in Sweden is today approximately 524 million m3sk and it has increased rapidly in recent years. However, the deciduous forests are to a large extent located in areas that are set aside for nature conservation and is thus not available to the industry.The goal of this work is to create a simple and reliable method for mapping of deciduous wood volumes in areas where Södra Skog is operating (Götaland excluding Gotland).The material that is used is raster databases with estimated forest attributes (kNN-Sweden), data from National Forest Inventory (NFI) and forest management plans.

AbstractC-level in Political Science by Christoffer Odén, vt-08?Traditionalism versus Modernism. The Ideology Debate in Left-Socialist Party Today?Instructor: Mats LindbergThe purpose with this essay is to describe the ideology debate in Left-Socialist Party between traditionalists and modernists. This essay have the following questions: 1 ) What are the differences between traditional and modern politics in the Left-Socialist Party? 2 ) What is similar between traditional and modern politics in the Left-Socialist Party? My method is to analyse the Left-Socialist Party programme from 2004 and analyse a programme from the modernist organisation Vagval Vanster.

This study departs from the observation that since the late 1980´s educational programmes for curators have been established and since then expanded greatly. The programmes are part of a process of institutionalization and professionalization of the role of the curator within the international contemporary art field where the role as such has gained much power. Even though many statements have been made about this relatively new phenomenon of curatorial studies, there is a lack of sufficient research. The intention of this study is therefore to examine the educational programmes as such. The selection of 15 programmes has been made with the purpose to include early as well as newly established and to cover a wide geographic area.

Live exports of animals began during the late 19th century and are nowadays a valuable alternative to the slaughter industry in Australia. About four million sheep and half a million to one million cattle are exported annually from Australia to the Middle East and Southeast Asia. Most of these animals are exported for slaughter, but some cattle are exported with the purpose of breeding. One factor that has been the driving force for the live export industry is that countries through tariffs and other barriers have favored the import of live animals rather than the import of meat.The export means that animals with a great cognitive ability are exposed to a long chain of production from the farm to the market and there are many factors that can affect the welfare of the animals in a negative way. Some of the most serious are high temperatures and a high stocking density, although seasickness, noises and handling can also have a negative impact on the welfare of animals.

The main purpose of this thesis is to contribute to the understanding of information needs of eight vocational studies teachers at the Handicraft Programme at a senior high school. I have analyzed the teachers? needs of information and the empirical material has been collected through interviews with eight vocational studies teachers. To analyze the interviews I have used Lars Höglund and Olle Persson?s model for information needs and a model for information sources.

In a sustainable society the use of renewable energy and recycling of materials is of high importance. Wastewater treatment plants use large amounts of energy in the processing of wastewater. This study seeks to evaluate wastewater as an energy resource and to examine treatment plants potential to become sustainable energy producers. The study is based upon the internal processes of Himmerfja?rdsverket.

We, the authors of this essay are both students at the Bachelor Programme in Social Work at Malmö Högskola. During our education we have been reflecting on the gender perspective that is suppose to permeate the education. This essay aim to examine how some students at the Bachelor Programme in Social Work at Malmö Högskola, who identify themselves as GLBT , experience how questions regarding sex/gender and sexuality are spoken about during their education. We have a discursive perspective on how we understand norms and power of words and language. From a queerteorethic point of view we explain sex/gender and sexuality.

Do new, attractive neighborhoods meet the requirements of being socially sustainable? This essay is based on the potential conflicts between the pursuit of social sustainability, while the theory of the creative class influence city planning. Social sustainability is difficult to measure, but implies broadly that everyone should have equal rights and opportunities. A city or region that aims to attract a certain type of people by providing what they ask for, might pay less attention and spend less resources on the rest of the population. Socially sustainable - for whom? The new district Hyllie in southern Malmö stands in focus, and the paper seeks to identify how different operators in Malmö defines the concept of social sustainability, how it is implemented in the design of Hyllie, and if any potential conflicts may arise.Interviews with the following informants; representants from the Office for City Planning in Malmö, the nonprofit organization Sustainable Development Skåne, the Commission for a Socially Sustainable Malmö and the company Skanska Öresund have constituted the main methodology, among with reading and analyzing existing documents and policies relating to the development of Hyllie.

The purpose of this essay is to study the coming into being of two newly built public libraries in Sweden, Malmö public library and Linköping public library. In both cases, the architect was appointed through a competition. We have examined the degree of importance that one has put on the buildings functionality and aesthetics, respectively. Furthermore we have studied how the cooperation between library staff and the architects has worked, and finally we have studied to which degree the parties involved think that the interests of the users has been taken into concern. The first main chapter of the report is an overview of the literature found on the subject where we present theories on library architecture used in Sweden as well as abroad.

The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

The purpose of our examination was to survey how one preschool works with so called language groups, if the mother tongue is important and if the informants can see any complex of problems in the inclusive/exclusive way of working with language groups in the preschool. The literature review provides for example the three most important areas of mother tongue, which are the emotional, the social and the intellectual (Ladberg, 2000). Further it describes the difference between the conceptions integration and inclusion, when today the concept inclusion is preferred (Tøssebro, 2004). We were inspired by qualitative interviews as our method and from a phenomenographic perspective described the informants? perceptions about the named phenomenon.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Bebyggelseantikvariskt program 15 hpInstitutionen för kulturvårdGöteborgs universitet2015:22.