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 purpose of this study is to perform both a quantitative and language philosophical analysis of the folksono-my and the tags in the Stockholm public library catalogue, which together with the Umeå university folksonomy, and the folksonomy of the Norrköping public library are the only library folksonomies in Sweden.The purpose of the first part of the study is to perform an analysis of the linguistical structure of the tags in the folksonomy. To do this a quantitative analysis has been conducted to grammatically categorize and evaluate tags using a method based on Louise Spiteri?s article ?The structure and form of folksonomy tags: the road to the public library catalogue? and the SAO guidelines. This part of the analysis aims to answer questions like: what characteristics do the tags in the folksonomy have and in what ways do they separate themselves from subject headings in a controlled vocabulary? Tags were here categorized according to grammatical properties like parts of speech and their social and private characteristics.

Gender and politics, how well do they match? An interesting way of studying gender and politics is therefore to look at the legislation proposals from the government. In Sweden when the government make a legislation proposal it have to have a chapter that consider the aspect of equality between men and women. This paper aim to study the language in the gender aspect of the legislation proposal. This is done from a gender perspective.

This paper examines how teachers and librarians are helping children and young people withdyslexia/reading and writing difficulties. The examination has taken place in a small municipalityin Skaraborg County. Seven teachers in the municipal schools and the chief librarian inthe municipal library have been interviewed as well as an advising county librarian.In the municipal schools the pupils have access to literature in easy language and computerswith programs training reading, writing and spelling. In some schools there are textbooks ontape too. In the municipal library and in the county library disabled readers can loan literatureon tape and literature in easy language.The conclusion of the examination is that children and young people with dyslexia/readingand writing difficulties need all sorts of aids in reading and writing.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

Title: "The proper real estate agent"- a paper on expectations for new real estate agent's first impression. Level: Bachelor of Science in Business Administration Author: Jennifer Alm Supervisor: Jonas Kågström Date: 2011? June Aim: The purpose of this paper is to analyze how hiring managers in the real estate broker understand the jobseeker during interviews. This analysis is based on the recruiters description of the first impression and the non-verbal communication in comparison with relevant theory. Method: I began my research by studying scientific articles to obtain great knowledge of the subject and write my theory chapter.

The present study examines six young men?s, born in the 1980?s, experiences of their relationships with their fathers. The focus of the study lies on the son?s evaluations of their fathers? influence on them, the men?s emotional language and the experience of the fathers? presence versus absence. The relationship with the fathers and the fathers? emotionality are also being discussed.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The purpose of this work is to explore how to work with early reading and writing and find out what really comes first of the two. The work also involves the best known literacy learning methods and deals with methods to work around reading and writing. I have read previous research on the subject and watched a movie from our AV-central on children?s early language development. It includes an interview with two professors of education, Mats Myrberg and Mats Ekholm where they talk about the pros and cons of early learning literacy. My research is based on literary sources and interviews with educators who work with reading and writing in the early years. The results showed that even if a teacher tries to work with early writing skills we still remain in the traditional school, beginning with learning how to read.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

The teaching of modern foreign languages within Swedish educational system has been a subject of a number of alarming reports in recent years. Several studies have shown that students lack motivation to learn any language but English. Of particular concern is the young males? underachieving and disinterest in foreign languages. In the meantime, a number of international studies and the statistical data from Swedish national agencies of secondary and higher education (Skolverket and Högskoleverket) have indicated that Russian is one of the languages that are favoured by males. The primary goal of my case study was, therefore, to examine students? motivation to learn Russian and their attitudes towards language, community and Russian-speaking people.

SammanfattningSpråket och hur vi kommunicerar med varandra intresserar mig mycket och det är därför som jag har skrivit denna uppsats.En av lärarens främsta uppgifter på de lägre stadierna i grundskolan är att ge eleverna verktygen för att hitta ett fungerande skriftspråk och att ?knäcka läskoden? som professor Ingvar Lundberg säger. Men hur går det då för de elever som har problem med sin språkutveckling? Hur ser andra lärare på problematiken? Är en dålig språkutveckling en avgörande faktor för att barns läsinlärning inte fortskrider som förväntat? Tas det hänsyn i dagens skola till barn med språkstörning? Genom en intervjuundersökning, vill jag undersöka hur erfarna lärare uppfattar problematiken.Då språket är av yttersta betydelse för människans tänkande, lärande och kommunikation vill jag med den här uppsatsen ta reda på lärares och specialpedagogers uppfattningar om fenomenet ?språkstörning? och även dess inverkan på inlärningen av t.ex. läsning och skrivning.Jag har i min undersökning bland erfarna lärare funnit att de är mycket lösningsinriktade och ägnar sig i mycket hög grad åt att åtgärda problemet istället för att hitta orsakerna till en språkstörning.Vidare kan man säga att en språkstörning först och främst får stora konsekvenser för barnet.

Tidigare studier har påvisat att språkliga förmågor har ett nära samband med Theory of Mind (ToM). På senare tid har studier med hjälp av ögonrörelseteknik kunnat undersöka ToMförmåga implicit och fynden tyder på att barn redan i tvåårsåldern verkar ha en välutvecklad implicit ToM-förmåga. Resultaten från en av dessa studier har funnit att språkutvecklingen kan spela en avgörande roll i tillägnandet av ToM och tyder på att det kan finnas ett orsakssamband mellan språk och ToM. En viktig aspekt för att närmare förstå ToMutvecklingen är att undersöka vilken betydelse den språkliga förmågan har i tillägnandet av ToM. Det är fortfarande oklart om specifika delar av språket har mer betydelse för ToMutvecklingen än andra och hur sambandet mellan språkliga förmågor och ToM ser ut.

AbstractThe phonics is traditionally firmly established within reading acquisition in Swedish schools. The curriculum, Lpo 94 gives spacious independence regarding the question of method and we have to be aware of our own point of view when we are making the decision regarding the method of reading acquisition. Is it tradition or is it our linguistic point of view that is the determining factor? Through this study of literature, different publications from different times are being studied and the ideas and the linguistic point of view are being discussed. Through comparing between the curriculums that have been replaced of one another, and attending to linguistic discussion and research, we will be able to see a change in the linguistic point of view.

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..