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.

Antalet frivilliga ökar alltmer och därmed ställs det alltfler krav på frivilligledare/ledare inom ideella organisationer. Min förförståelse är att ledare inom ideella organisationer ska värna om de frivilliga, motivera, ?hålla lågan uppe? och stödja ?eldsjälarna?. Då det inte finns mycket skrivet om hur frivilligledare/ledare inom Röda Korset går tillväga för att leda frivilliga, är syftet med studien att belysa hur ledare inom en ideell organisation, Röda Korset, ?leder? de frivilliga som ingår i organisationen och hur ledarna ser på sitt ledarskap.

Title: Sing in Swedish! The purpose of this study is to find out how songs and singing could complement Swedish second language education. The method I have used to collect information is qualitative interviews with four persons with different professions: a teacher, a choirleader, a singing teacher and a medical doctor and a laryngologist. The study begins with a few thoughts about my interest in the subject, followed by a short overview of other studies and literature that has been published on the subject. The persons I have interviewed has experiences of either singing, use of voice or teaching of the Swedish language. The results of the interviews have been analysed and compared with the literature.

AbstractThe purpose of this thesis is to describe and analyse Europol. The research questions are:- How would increased powers for Europol impact on the cooperation between Europol and police authorities in EU-member states?- Which one of the two theories transactionalism and neofunctionalism can best create an understanding of Europol and its integration with the police of the member states?In so doing the study applies a qualitative method.Europol is the European Police Office and it was established through the Maastricht treaty in 1992 with the purpose of making the integration between police of the EU member states more efficient. In order for Europol to make integration between the police of member states more efficient it can be suggested that it needs for Europol to develop into having executive powers.One conclusion of this study is that Europol is an important tool for integration in the EU but there are at least three issues that are influencing the level of effectiveness in the integration work between the police of the member states; possible mistrust, that Europol has no executive powers and that it is voluntary for member states to participate in assisting Europol with information. Another conclusion is that Europol can be understood through an integration perspective when transactionalism and neofunctionalism are complementing each other..

This study is a critical discourse analysis of Swedish newspaper articles about prostitution. The purpose of the study is to investigate which discourse/discourses about prostitution that is/are adressed in the articles and identify the power relations and meanings that are constructed by the different subject posititions in the articles. Apart from critical discourse analysis social constructionism and a discussion about gender are applied in the analysis. The results supports findings in earlier research about prostitutionin Sweden; that the debate is focused around prostitution as sexual domination or prostitution regarded as a voluntary choice which rises demands of human rights for sexworkers. No prostitutes or buyers of sex where given the opportunity to comment on the matter, only journalists, politicians, social workers and policemen.

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

Antalet frivilliga ökar alltmer och därmed ställs det alltfler krav på frivilligledare/ledare inom ideella organisationer. Min förförståelse är att ledare inom ideella organisationer ska värna om de frivilliga, motivera, ?hålla lågan uppe? och stödja ?eldsjälarna?. Då det inte finns mycket skrivet om hur frivilligledare/ledare inom Röda Korset går tillväga för att leda frivilliga, är syftet med studien att belysa hur ledare inom en ideell organisation, Röda Korset, ?leder? de frivilliga som ingår i organisationen och hur ledarna ser på sitt ledarskap.

The purpose of this paper was to examine social workers' experiences of integration of unaccompanied children. We aimed to study which factors in the individual and the community social workers experience affect the integration and how they, based on their understanding, work to promote integration. The essay has a phenomenological approach and focuses on the social workers' own experiences of the phenomenon. The empirical data was obtained from qualitative interviews conducted with five social workers, all administrators in cases involving unaccompanied children. The result shows that the social workers feel that the desire to integrate is the most important presumption that must be present in the unaccompanied children.

High-performance equine athletes have an energy requirement that often reaches twice the maintenance requirement. Horses are grazers and adapted to a grass diet, and diets high in grains and concentrates are associated with digestive upsets and behavioural disorders. It could therefore be of interest if the energy requirement of a high-performing horse could be met by forage. It is important that the forage have a high concentration of energy so that the horse is able to consume the whole amount of energy needed from the forage without exceeding the maximum voluntary intake. The purpose of this literature study was to investigate if the energy demand of a high-performance horse can be covered by forage produced under Northern Swedish climate conditions.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Statkraft är helägt av Norska staten och är Sveriges fjärde största elproducent. Detta examensarbete syftar till att ta fram en metod för att lösa hur Statkraft Sverige AB ska lagra mjukvarubackuper av sina lokalkontrollssystem. För närvarande finns det ingen homogen lagringsmetod för backuper på företaget och problemet som ska lösas i examensarbetet är hur man kan lagra backuper från ett flertal heterogena system på en gemensam lagringsplattform. I och med att de allra flesta hjälpsystem för konfigurering av styrdatorer (PLC) bygger på Microsoft DOS/Windows så är det relativt enkelt att överföra backuper till en gemensam plattform. För äldre hjälpmedel kan man dock tänka sig att virtualisera hjälpmedlen på en nyare PC-dator med exempelvis VMware för att undvika problem som kan uppstå med äldre hårdvara.

This paper examines the amount of influence that upper secondary school pupils of the Swedish voluntary school system. The curriculum clearly states that democratic values are to be instilled with the pupils at an early age, and that the pupils are to have a degree of democratic influence over their tutelage. This paper is based upon a survey, which involves one hundred and fourteen pupils at the Malmö Latin gymnasium. The hypothesis argues that upper secondary school pupils in Sweden have very little knowledge in this area and it contradicts much of the previous research done in this field. The pupils´ ages vary from fifteen to eighteen years of age.The survey shows that the pupils of this school have little or no knowledge of their democratic rights within the school boundaries.

The following essay is a descriptive and analyzing study in how the local Tanzanian NGO MVIWANYA works to disseminate sustainable agricultural technologies to the farmer households in Rorya District, Mara. It also presents and analyzes the reception and impacts these new technologies have on the households. Information was gathered during two weeks of field work at the organization in Tanzania. It was conducted empirically through interviews with and observations of small-scale farmer members of MVIWANYA and the staff of the organization. The gathered material is analyzed and presented with the help of a theoretical model designed by Birner et al.

The purpose of this bachelor thesis is to study, describe andimprove the understanding of voluntary driven libraries. How doesthe library staff view their role? How is the library operationworking in respect of economy, organization structure and systemsof rules? Research methods I used were semistructured interviewsand document research.The theoretical framework was based on Joacim Hansson´sdiscussion about libraries in a local community, Henning Bang´sdiscussion about organization culture and the Swedishgovernment´s non- profit advisory group`s discussion aboutvoluntary work.The results of this study shows that the library staff are enthusiastsmotivated by a wish to spread literature to people who find itdifficult to visit municipal libraries. Other motives for theirvoluntary work is the opportunity for being a part of a socialcommunity, to be surrounded by books and to activate body andsenses. The results of this study also shows that the voluntarylibrary system differ from the traditional, municipal library systemconcerning economy, organization structure and set of rules..

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..