Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

In recent years, employees at large companies have started to demand that their employer should work more for good causes. The money the company wants to donate to charity is distributed mostly through a vote to decide where the money will be remitted. The purpose of this design case is to develop a design concept for a web-based donation service that involves all employees at a company. Furthermore, the authors of this study intends to explore how the motivation for employees of a company can be affected by participation in this service. In this design case, the service function, quality and concept was tested and evaluated.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

This essay is an ideographic study over the capacity of high school students to use the Internet with source criticism, and their attitudes towards this media. It?s a qualitative study whose main purpose is to seek out how the students reflect upon the problems facing them when searching facts and information over the internet.The focus group is six 18 year old high school students, who are studying in a normal sized town in the middle of Sweden, and are about to finish their studies in the program for social sciences. The study was made through interviews, one on one with the students,The results of the analysis have shown that even if students not necessarily use a pre meditated method when searching for information over the internet, they do have a basic understanding of the matter, especially concerning the nature of the source, who published it and why. Not all students made any thorough comparison with other, already established media, such as TV or books, but the analysis made it clear that they more or less deliberately saw the established media as more trustworthy in general.

The aim with our study was to understand former addict´s experience of social networks from the Lewi Pethrus foundation (LP foundation) aftercare. The method we have used is qualitative semi-structured interviews. We have interviewed eight persons, four men and four women. They have all been in contact with the LP foundation and are today drug free. The result of the study has shown that the fellowship, in the different social networks have been very important to maintain a drug free life.

Background: The purpose of the present study was to investigate the prevalence and characteristics of deliberate self-harm in a Swedish University population.Method: A random sample of first year students at University of Kalmar was invited to participate in an Internet-based survey in the autumn of 2007. A total of 139 (53,1 %) completed the anonymous survey.Results: The results showed that 25,2 % (n=35) of the students reported having engaged in some kind of deliberate self-harm at least once, and deliberate self-harm was endorsed by 7,9 % within the past year. The most frequently procedures to self-harm were to tear, carve or pinch self, cutting skin and hitting self on purpose. 37,1 % reported that they had told no one about their self-injurious behaviors and 36,4 % significantly reported that they had no one they trusted and who they could talk to if they were concerned about something. Students with self-injurious behavior were also more likely to report a history of emotional, sexual and/or physical abuse, alcohol and drug use, cut classes and questioning their sexual orientation.Conclusions: Findings suggest that self-harm is associated with risk factors and that self-injury is not only associated with adolescence but also with adulthood.

Ett av de viktigaste kriterierna vid revision är att den granskande revisorn agerar oberoende. Åsidosätts oberoendet kan det innebära negativa konsekvenser för revisionskvaliteten. Den här uppsatsens syfte är att beskriva hur revisorerna arbetar med oberoendet samt i vilka situationer revisorns egna etik och moral och klientens makt kan komma i konflikt med detta. Uppsatsen bygger på en fallstudie där tre auktoriserade revisorer intervjuats. Resultatet av fallstudien har visat att revisorer bedriver ett medvetet oberoendearbete men att det främst är det synliga oberoendet som stärks.

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

This bachelor's thesis is an investigation into the public libraries'actions following the debate of Stina Wirséns character LillaHjärtat, featured in picture books and films for young children.The character was accused of being racist, due to its similarity tostereotypes such as pickaninnies. Because of this, the books'existence in public libraries was questioned.The purpose of this study is to investigate how librarians havedealt with these books, and what they have based their decisionson. To explore the background of these decisions we have usedPatrick Wilson's theory of cognitive authority (1983). We haveexamined which cognitive authorities have been used in thedecision-making process of how to handle the books containingLilla Hjärtat, and why these cognitive authorities have beenchosen. The method used in the study is qualitative interviewswith seven librarians working in public libraries throughoutSweden.The results of the interviews show that the librarians? mostprominent cognitive authorities have been authors and illustratorsof children's books.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.