Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Change is a recurring element in society and for sports clubs. When there is a change in society, this change may have an impact and change the condition for sports clubs and its leaders. Changes can be degraded into trends. This study has been delimited to study four social trends that research shows may have an impact on sports club, which are; Increased commercialization, changing demographics, changing communication patterns and increased individualization. To help sports clubs in their development it is of value to find out how these changes are perceived.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

Objectives: The purpose of the study was to examine if a pre- and post-operative difference could be seen in self-reported pain disability and self-efficacy among patients undergoing surgery as treatment for spinal disc herniation in order to improve process of rehabilitation.Method: A quantitative and descriptive design was used. 10 patients awaiting surgical treatment for spinal disc herniation were included at Akademiska sjukhuset (The Academic Hospital) in Uppsala. Participation was voluntary and the selection was made by convenience. Data was collected using The Pain Disability Index and Self-Efficacy Scale by which the patient would estimate how hindered they felt because of their pain in everyday activities and their self-efficacy to perform everyday activities. This was done the day before surgery and two weeks after surgery.

The large number of surrendered and feral cats is a big animal welfare problem all over the world. Populations of feral cats arise through a large number of unwanted cats which can lead to surrender of these, through cats allowed to roam free outside which can lead to the owner losing these and through the reproduction that occurs amongst these surrendered or lost cats. One aim of this study is to give an account of this problem. It is however difficult to draw general conclusions about these populations of cats since studies all over the world has been carried out on different types of populations, during different conditions and different periods of time. The welfare of many of these cats is presumably low because they are exposed to risks as disease, starvation, climate, traffic, other animals and humans.

AimThe aim of this study was to evaluate the activity recorded with electromyography (EMG) fine-wire electrodes, in transversus abdominis (TrA) and rectus abdominis (RA) while performing various stabilization exercises, and to investigate how the level of activation was affected by specific instructionsMethodTen physically active women (27.1 ± 5.5year, 1.74 ± 0.05 m, 67.1 ± 8.6 kg) performed six different stabilization exercises (four lying supine with bent knees and hips and two in four point kneeling). They performed two sets of exercises, the first without and the second with specific instructions. The specific instruction was ?abdominal hollowing to activate? TrA. The fine-wire electrodes were inserted bilateral into TrA and RA with an injection needle with guidance from an ultrasound.

Juvenile criminality has been widely discussed in the public debate. But what is there to do about a phenomenon like juvenile criminality in Sweden. Many studies have shown the potential of lowering juvenile criminality if different actors would collaborate. This research aims to explore preventive work and cooperation between different actors working with youth in risk of crime in Angered, with a focus on Hjällbo and Hammarkullen. The study is based on social and situational theory.

I en butiksmedarbetares vardag uppkommer ständigt frågor vilka många gånger berörs av arbetsrätten. Det kan konstateras att medarbetares kunskaper gällande bland annat anställningsbevis, anställningsskydd samt rättigheter och skyldigheter varierar i hög grad. Det har här visat sig att erfarenhet hos medarbetare är en starkt bidragande faktor. För att få en ökad medvetenhet hos medarbetarna kan även chefens ledarstil komma att påverka, då denne överlag besitter viss kunskap gällande lagar och regler som delvis omfattas av arbetsrätten. Chefens ledarstil påverkar även medarbetarskapet och motivationen på arbetsplatserna.

Adolescence is more and more characterized by messages containing allusions and attitudes through social agents (family, friends, school and media). Therefore the purpose of this study was to investigate what significance the social agents and their messages, concerning sexuality, have in relation to young people's thoughts, questions and socialisation.The study is made from the young people's perspective. Our target group was 15 to 16-year-olds in ninth grade at a compulsory school in Sweden. The quantitative part of the study consisted of an anonymous and voluntary questionnaire among the students. To achieve a greater variety we made an interview as a complementary addition in which nine students participated.We found our main theoretical starting point in Anthony Giddens's theories about social agents, modernity, post modernity and sexuality.The conclusion was that the young people in our study foremost associated sexuality to sex, love, relationships and sexual orientation.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Erythropoiesis is a complex and carefully controlled process which is mainly regulated by erythropoietin. Using flow cytometry cells in a blood sample can be analyzed one by one. ADVIA 2120 using flow cytometry for analysis of red blood cells (RBC) and reticulocytes. Red blood cell distribution width (RDW) is a component of the RBC method. RDW indicates size variation on erythrocytes and is measured as a percentage of the mean cell volume (MCV). By measuring the RDW anemia can be divided into makrocytic, microcytic or normocytic. Reticulocytes refract light more strongly than red blood cells because they contain some cellular debris. The number of reticulocytes in the peripheral blood reflects erythropoiesis in the bone marrow. The purpose of this project was that by approved methods to establish reference ranges for the parameters, RDW and reticulocyte counts.The individuals who participated in the study, n=124, were considered healthy and had varying ethnicity. Reference subjects had not donated blood the last six months and participation in the study was voluntary.The statistic evaluation includes examination of distribution, and reference ranges for both men and women were established using the 2.5:t and 97.5:t percentiles. The calculated reference interval for RDW was between 12.0 ? 14.3% and the calculated reference interval for reticulocytes was between 38.0 ? 112.8 x109 cells/L. The results showed a significant difference between males and females for the parameter reticulocytes was seen. The difference indicates that different reference ranges should be established for men and women (p<0,0001). No significant difference between males and females were seen for RDW (p=0,74) indicating that the same reference ranges can be used for both men and women. .

What impact has volunteering on the individual and their career development? For the young man about to enter the world of work, for the non-profit organization that needs to recruit new volunteers or employers who are facing hiring new staff. This study may provide a new approach in their search for work, volunteers or employees. The purpose of this study is to highlight the experiences of volunteering for individuals' personal learning and development, and the importance of volunteering for their career development. The study has a qualitative approach.

Sverige är ett unikt land med avseende på frivilligt och ideellt engagemang. Med över 200,000 föreningar utmärker Sverige sig från andra länder, sammantaget är svensken medlem i ca 3 olika verksamheter och föreningar. Tre olika medlemskap är mycket för en enskild individ, hur räcker tiden till? Med detta som grund väcktes intresset att undersöka vad som motiverar individen att engagera sig ideellt och få en djupare förståelse och kunskap om detta.  Känner de som engagerar sig att de får något i utbyte, och finns det några fördelar med att engagera sig ideellt?Vi har i vår undersökning använt oss av en kvalitativ ansats där vi avgränsat oss till att intervjua kvinnor och män som regelbundet engagerar sig ideellt inom en eller flera ideella verksamheter. För att kunna lyfta upp de aspekter som är intressanta för vårt syfte har vi använt oss av teorier som formulerats av Max Weber, Zygmunt Bauman, Pierre Bourdieu och Randall Collins.

The essay is an evaluative study of student democracy in the Swedish high school, its departure point being the 1994 national curriculum for the voluntary school forms (Lpf 94). We adopted an interview method, the survey units consisting in a number of high school teachers. The analysis has two principal theoretical departure points, involving democracy theory and implementation analysis, respectively. The former is utilized to help identifying what sort of democracy permeates the governing document and high school daily life, the latter to explain actual outcomes.The study concludes that the 94 curriculum is characterized by a strong democracy with emphasis on participatory democratic processes, whereas in practice there is a thin democracy in both classroom and formal student government contexts. Representative processes are given plenty of room although few attempts at participatory democratic components can be identified.A deeper analysis of the result reveals implementation problems traceable to elements of symbolism in the goals.

The question about how the unemployment insurance should be designed is today a veryinteresting topic. In 2007 the Swedish government introduced an increased financial fee formembers in the unemployment benefit societies. Since this the number of members in thesesocieties has decreased dramatically. At the same time Sören Öman was appointed head of acommission whose obligation was to investigate the initiation of compulsory unemploymentinsurance. In May 2008 Öman delivered a separate report describing how the initiation of theinsurance should be dealt with.