Syfte Syftet med den här uppsatsen är att beskriva och analysera hur revisionen av företag påverkas då företaget har genomfört en outsourcing av delar eller hela sin redovisning till ett bolag, inom koncernen, i utlandet. Genom att studera ett företag, som genomfört denna form av outsourcing, samt att undersöka de fyra stora revisionsbolagens erfarenheter på området, ämnar uppsatsen uppfylla detta syfte. Metod Denna studie grundar sig på den kvalitativa metoden. En illustrationsstudie samt en flerfallstudie har genomförts tillsammans med semistrukturerade intervjuer. Valet av våra intervjuobjekt vid flerfallsstudien grundar sig i företagens storlek.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

?Street prostitution, why there?? is about how the physical planning and physical environment affect the localization of street prostitution in Gothenburg. The aim is to increase the understanding of how social security is linked to man's immediate environment and are influenced by the physical environment. Important concepts that are explained in the paper are social security, prostitution, and physical planning.This study deals with theories about the factors that may influence why criminality localized to a specific area, such as legislation, urban planning and community. The study conducted interviews with the Gothenburg Police, Västra Götaland County Administrative Board, Gothenburg City, Stadsmissionen and Mikamottagningen.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

The study Packning i tid och rum (Crowding in Time and Space) is a Master Thesis in Human Geography within Geography, presented at Södertörn University College.The aim is to investigate the connections between time and space, more particularly, geographical changes over time. This is done by focusing on the Study of Land use as a phenomenon and on-going processes in demarcated areas. Distinct areas are given special interest, i.e. how they are used. The study deals with three different kinds of sites in three levels of scale: a market garden, cemeteries and a residential area.The main focus of the study is on the cemeteries.

Working life is an arena that often reflects attitudes that already exist in our society. When alcohol- and drug abuse is detected among employees the employer has a statutory responsibility for rehabilitation. But the way how these employees gets to be treated is also influenced by attitudes. The purpose of this essay was to illustrate from a gender perspective how women's and men's alcohol- and drug abuse occur in working life and how the attitudes in our society towards their abuse reflect on trade life. Referring that, our intention was also to examine which consequences are given of how the individual is treated.

My interest in the problem I have chosen has grown from my practise as a music teacher in Swedish compulsory schools. It springs from my own reflection, that the content pupils meet during music lessons in year 4-6 of compulsory school, seems to vary. My ontological and epistemological standpoints belong to a life-world-phenomenological way of thinkink. This kind of thinking implies that human beings are indissolubly connected to the world, which means that the only way to access the world is trough human beings lived experience. The aim of this study is to describe and analyse how music teachers, who work in years 4-6 of compulsory school, talk about the subject music and its content in relation to the new curriculum, Lgr11.

To value the risk and opportunity for our production in Sweden it is necessary to understand the marketing development for beef cattle production in the world. We have chosen to look at the Brazil beef cattle production. They are one of the biggest producers, have good opportunity to develop further and have a big affect at the world market. The method of our work is to gather information from experts of beef cattle production, located in Brazil. We have also gathered information through studies of literature. The factors that will have a big influence at the Brazil beef cattle production during the upcoming years is more efficient land use, lower age of slaughtering and extended use of feedlot-system. Our conclusion is that the Brazil beef cattle will have a sharp increase during the next five years. The amount of pasture will not change during that time.

The purpose of the study is to reach knowledge about how public librarians understands and describes environmental scanning as a working process in a Swedish public library. The study consists of 5 interviews with public librarians working within the same organization. The empirical material is presented in two ways. The first one is what aspects of the external world the librarians find important. The second is through a theoretical framework based on Magnus Hoppes model of environmental scanning, including communication and cognitive processes aswell as ways of analyzing information from the external world.

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther..

The first vampire film I ever saw was Interview with a vampire. ?I haven?t been human for two hundred years?, opened up not only the film, but a whole new world I knew nothing about. The world, as it were, opened its doors to me again after I had seen the film adaption of Stephenie Meyers Twilight. I decided to write down a few thoughts, capture my frame of mind, and these paragraphs then turned into a text: ?I tankarnas skal?.              When I did research for this essay I discovered that my text held certain similarities with the modern vampire novel.

This report discusses the development of an autonomous system that can travel a distance of atleast 30 meters on two wheels. The system, the robot, detects black lines and stops if one isdetected. A remote control can be used to start and stop the robot. The robot is constructed ofmainly steel with smaller, more detailed, parts in plastic. A significant amout of time has beenused to enable the robot to balance on its own.

The starting point of this essay was the frustration I felt after having read the novel Nadja (1928) written by the French surrealist André Breton. The title promises the story of someone called Nadja but the promise stays unfulfilled. Recognition of this phenomenon, where a man writes a book about a woman, but the woman hardly is seen, made me want to examine it further.Using the theories of the French psychoanalyst Jacques Lacan I analyze the relation between the male narrator and his female object. I also compare Nadja to a precursor: the novel Bruges-la-morte (1892) of the Belgian symbolist writer Georges Rodenbach. Their stories are, to a large degree, similar.

Denna uppsats kommer att presentera USAs utrikespolitik satt i sammanhang till dess åtagande och engagemang i Förenta Nationerna samt hur dess agerande har påverkat nämnda organisations agerande. Jag kommer att fokusera på tre aspekter av Förenta staters utrikespolitik; deras militära kapacitet, deras ekonomiska styrka samt den allmänna opinionen.För uppsatsens tillkommelse har litteratur så som böcker, artiklar, dokument och FNresolutioner använts. Uppsatsen består av en kvalitativ textanalys där den hermeneutisk tolknings metoden har används för att få fram resultatet.Resultatet av uppsatsen är entydiga och klara i huruvida USA påverkar FN eller inte. USA har ett klart och kraftigt grepp om FN och dess verksamhet allt sedan starten fram till dags dato. Uppsatsens slutsats är att fram till slutet av det kalla kriget är rädslan för kommunismens spridning den alltigenom förhärskande tonen i utrikespolitiken.

Ända sedan det kalla krigets slut har diskursen om den liberala demokratin varit hegemonisk. Det, menar vi, har skapat en osund situation där demokratins utformning och innehåll inte längre diskuteras. Därför har vi valt att undersöka den globala rättviserörelsens demokrativision, den enda som idag skulle kunna representera ett legitimt alternativ till den liberala demokratin. Eftersom det är en ostrukturerad grupp av diverse organisationer, rörelser och aktivister är det svårt att nå fram till en samlad vision. Vår analys bygger huvudsakligen på World Social Forums ?Charter of Principles?, en samling grundläggande principer som bildar en gemensam grund för alternativa politiska forum.