The aim of this study is to find out if the former students think that they have made use of the courses they have taken at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet or if the courses should be exchanged. In the study it is assumed that a course can be useful professionally, for further studies and in private life. The main questions are: Have the former students made use of the courses they took at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet? Was it the right decision to replace the course Horses? I have sent a questionnaire to all the students who graduated between 2003 and 2007. Out of 107 questionnaires I received 66 replies (62 %). All students have studied the same mandatory courses but different eligible courses. Therefore the frequency of replies shows great variation. The course Horses was recently replaced by the courses Small Enterprises A, Dogs and Species at risk. 52 % (34 persons) answered that they found the course Horses useful. 46 % (16 persons) answered that they found the course Small Enterprises A useful. 78 % (32 persons) answered that they found the course Dogs useful. 37 % (10 persons) answered that they found the course Species at risk useful. It is hard to say if it was right to replace Horses if you look only at the answers to how useful the course was. My conclusion is that the teachers should look at Species at risk and try to make it suit the specialisation Animal Husbandry better. English B is the course that the highest share of former students found useful, 82 % (18 persons). Nevertheless I think it should stay with the eligible courses. The former students think that they have made use of the mandatory courses. / Syftet med det här arbetet är att få reda på om de tidigare eleverna tycker att det varit nyttiga kurser som de läst på naturbruksprogrammets djurvårdsinriktning på Lillerudsgymnasiet och om det är någon eller några kurser som skulle kunna bytas ut. Jag tänker mig att en kurs kan vara nyttig både i kommande arbete, i fortsatta studier och i privatlivet. De huvudsakliga frågeställningarna är: Har de före detta eleverna haft nytta av kurserna som de läste på Lillerudsgymnasiets naturbruksprogram med djurvårdsinriktning? Var det riktigt att ta bort hästkunskapskursen som inriktningskurs? Jag har skickat ut en enkät till alla elever som gick ut naturbruksprogrammet med djurvårdsinriktning på Lillerudsgymnasiet mellan 2003 och 2007 och det blev 107 stycken. Svarsfrekvensen blev 62 % (66 st.). Alla elever har läst samma inriktningskurser men de har läst olika kurser av de individuellt valbara. Svarsfrekvensen är därför mycket olika för olika kurser. Kursen Hästkunskap blev nyligen utbytt mot Småföretagande A, Hundar och Utrotningshotade arter. 52 % (34 st.) svarade att de har haft nytta av kursen Hästkunskap. 46 % (16 st.) svarade att de har haft nytta av kursen Småföretagande A. 78 % (32 st.) svarade att de har haft nytta av kursen Hundar. 37 % (10 st.) svarade att de har haft nytta av kursen Utrotningshotade arter. Det är svårt att säga om det var rätt att ta bort Hästkunskapskursen som inriktningskurs enbart utifrån nyttan. Jag anser att man bör se över om Utrotningshotade arter kan göras om för att passa djurvårdsinriktningen bättre. Engelska B är den kurs som störst andel i den här studien tycker att de har haft nytta av, 82 %, (18 st.). Jag tycker ändå att den ska vara kvar bland de valbara kurserna. De tidigare eleverna tycker att de har haft nytta av sina inriktningskurser.

Since 2002, the Canadian state has mandatorily tested applicants for permanent residence for HIV (Human immune deficiency virus). The policy and practices associated with this screening have never been critically scrutinized. Authoritative claims about what happens in the conduct of the immigration medical examination are at odds with the experience of immigrant applicants living with HIV. This is the analytic entry point into this inquiry that is organized within the theoretical and methodological frame offered by institutional ethnography and political activist ethnography. Analysis is connected to broader research literatures and the historical record. The goal of this study is to produce detailed, contextualized understandings of the social and ruling relations that organize the lives of immigrants to Canada living with HIV. These are generated from the material conditions of their lives. An assumption about how organization happens is the social and reflexive production of knowledge in people’s day-to-day lives through which connections between local and extra-local settings are empirically investigable. I investigate the organization of the Canadian immigration process. How is this institutional complex ordered and governed? How is immigration mandatory HIV testing organized, and with what consequences to HIV-positive applicants to Canada? This is a text-mediated organization where all the sites are connected by people’s work and the texts they circulate. The positive result of an immigration HIV test catalyzes the state’s collection of medical data about an applicant. These are entered into state decision-making about the person’s in/admissibility to Canada. I focus on a key component of the immigration process, which is medical examination and HIV testing with this, along with the HIV test counselling practices that happen (or not) there. The reported absence of the latter form of care causes problems and contradictions for people. This investigation adopts the standpoint of these persons to investigate their problems associated with HIV testing. The main empirically supported argument I make is that the Canadian state’s ideological work related to the HIV policy and mandatory screening ushers in a set of institutional practices that are highly problematic for immigrants with HIV. This argument relies on data collected in interviews, focus groups, observations, and analysis of texts organized under Canada’s Immigration and Refugee Protection Act (S.C., 2001, c. 27) and textually mediated, discursively organized concepts that shape people’s practice. Canadian immigration medical policy makers should make use of these findings, as should civil society activists acting on behalf of immigrants to Canada living with HIV. I make nine specific recommendations for future action on HIV and immigration in Canada.

Educators play a crucial role in the detection of child abuse, but there is limited research understanding the role of teachers in responding to maltreatment concerns. The purpose of this dissertation was to utilise three sequential studies, with multiple methodologies, to understand how Canadian educators are situated to detect, respond, and report suspected child abuse. In the first study, a national Canadian database was utilised to compare educator reported cases of child maltreatment to reports from all other professionals. In study two, 245 teachers completed a questionnaire examining their experiences of reporting child abuse, attitudes and beliefs, and perceived barriers and supports in reporting. Lastly, in the third study, semi-structured qualitative interviews were conducted with seven teachers who had recently reported child abuse. In integrating the results from these studies, three conclusions were drawn regarding the role of educators within the child welfare system. These included; 1) Teachers are well-positioned to detect and advocate for the needs of maltreated children; 2) Teachers have a need for greater confidence, and an increased ability to cope with uncertainty, when responding to child abuse; and 3) There is often a mismatch between the goals of teachers in the education system and the perceived response of the child welfare system. Three recommendations were then presented; 1) Educators are a key resource in supporting early detection and intervention initiatives to address child abuse and their role in these initiatives should be further explored; 2) Teachers should be provided with additional strategies to address perceived barriers in reporting child abuse; and 3) Initiatives to promote increased communication between the education and child welfare systems are required. Overall, results supported the unique child-centred perspective of educators in reporting child maltreatment. Study limitations and areas for future research were then discussed.

Educators play a crucial role in the detection of child abuse, but there is limited research understanding the role of teachers in responding to maltreatment concerns. The purpose of this dissertation was to utilise three sequential studies, with multiple methodologies, to understand how Canadian educators are situated to detect, respond, and report suspected child abuse. In the first study, a national Canadian database was utilised to compare educator reported cases of child maltreatment to reports from all other professionals. In study two, 245 teachers completed a questionnaire examining their experiences of reporting child abuse, attitudes and beliefs, and perceived barriers and supports in reporting. Lastly, in the third study, semi-structured qualitative interviews were conducted with seven teachers who had recently reported child abuse. In integrating the results from these studies, three conclusions were drawn regarding the role of educators within the child welfare system. These included; 1) Teachers are well-positioned to detect and advocate for the needs of maltreated children; 2) Teachers have a need for greater confidence, and an increased ability to cope with uncertainty, when responding to child abuse; and 3) There is often a mismatch between the goals of teachers in the education system and the perceived response of the child welfare system. Three recommendations were then presented; 1) Educators are a key resource in supporting early detection and intervention initiatives to address child abuse and their role in these initiatives should be further explored; 2) Teachers should be provided with additional strategies to address perceived barriers in reporting child abuse; and 3) Initiatives to promote increased communication between the education and child welfare systems are required. Overall, results supported the unique child-centred perspective of educators in reporting child maltreatment. Study limitations and areas for future research were then discussed.

Since 2002, the Canadian state has mandatorily tested applicants for permanent residence for HIV (Human immune deficiency virus). The policy and practices associated with this screening have never been critically scrutinized. Authoritative claims about what happens in the conduct of the immigration medical examination are at odds with the experience of immigrant applicants living with HIV. This is the analytic entry point into this inquiry that is organized within the theoretical and methodological frame offered by institutional ethnography and political activist ethnography. Analysis is connected to broader research literatures and the historical record. The goal of this study is to produce detailed, contextualized understandings of the social and ruling relations that organize the lives of immigrants to Canada living with HIV. These are generated from the material conditions of their lives. An assumption about how organization happens is the social and reflexive production of knowledge in people’s day-to-day lives through which connections between local and extra-local settings are empirically investigable. I investigate the organization of the Canadian immigration process. How is this institutional complex ordered and governed? How is immigration mandatory HIV testing organized, and with what consequences to HIV-positive applicants to Canada? This is a text-mediated organization where all the sites are connected by people’s work and the texts they circulate. The positive result of an immigration HIV test catalyzes the state’s collection of medical data about an applicant. These are entered into state decision-making about the person’s in/admissibility to Canada. I focus on a key component of the immigration process, which is medical examination and HIV testing with this, along with the HIV test counselling practices that happen (or not) there. The reported absence of the latter form of care causes problems and contradictions for people. This investigation adopts the standpoint of these persons to investigate their problems associated with HIV testing. The main empirically supported argument I make is that the Canadian state’s ideological work related to the HIV policy and mandatory screening ushers in a set of institutional practices that are highly problematic for immigrants with HIV. This argument relies on data collected in interviews, focus groups, observations, and analysis of texts organized under Canada’s Immigration and Refugee Protection Act (S.C., 2001, c. 27) and textually mediated, discursively organized concepts that shape people’s practice. Canadian immigration medical policy makers should make use of these findings, as should civil society activists acting on behalf of immigrants to Canada living with HIV. I make nine specific recommendations for future action on HIV and immigration in Canada.

La tesi ha per oggetto lo studio del fenomeno dei patti parasociali occulti nell’ambito di s.p.a. aperte al mercato del capitale di rischio e quotate. La prima parte del lavoro si concentra sulle norme dell’ordinamento italiano che prevedono obblighi di trasparenza degli accordi tra azionisti, senza trascurare gli altri principali sistemi europei e quello statunitense. Il secondo capitolo sviluppa l’analisi dei diversi profili in relazione ai quali il fenomeno del patto parasociale occulto reagisce ed influisce sull’interpretazione e sull’applicazione della disciplina dell’opa obbligatoria da concerto. Inoltre, si fornisce un’illustrazione delle modalità attraverso le quali dovrebbe essere possibile pervenire alla prova dell’esistenza di siffatti accordi. Nell’ultimo capitolo si prende in esame la responsabilità degli azionisti per la violazione del dovere di disclosure e, soprattutto, per la mancata promozione dell’opa obbligatoria da patto occulto. Si argomenta nel senso che tale condotta possa integrare altresì un’ipotesi di insider trading (o, eventualmente, di manipolazione del mercato) e si procede ad una ricostruzione del danno risarcibile e del relativo nesso causale, traendo spunto, in particolare, dai risultati emersi nell’esperienza statunitense. / The thesis concerns the shareholders’ agreements - within a corporation - that are kept secret, breaching a legally imposed duty of disclosure. The first part of the analysis focuses on the rules that contain such a duty of disclosure, mainly as regards the Italian regulation but also through a consideration of other legal systems. The second chapter develops the study by showing how the not-disclosed shareholders’ agreements could vary the way in which the regulation of the mandatory bid should be interpreted and applied. Moreover, an illustration about the possible ways to get the evidence of the existence of these agreements is provided. In the final chapter, the liability of the shareholders - mainly based on the breach of the duty to promote a mandatory bid - is taken into consideration, especially through a comparison with the American legal system as for the damages caused by an insider trading conduct and the causal connection: it is argued, in fact, that the violation of the rules regarding both the disclosure of the agreements and the mandatory bid should be also identified as a case of insider trading (or market manipulation).

The purpose of the study is to examine what effects the law has on principals’ approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area. The interviews were analyzed based on sociology of law theory, earlier research and relevant regulations in social law. The outcome indicates that principals’ understanding of the intentions behind mandatory reporting of child maltreatment is limited in some aspects. There is a difference between the interviewed principals’ official approaches and how they answer that they apply mandatory reporting in practice. When deciding how to apply the mandatory reporting, the child’s best interest is weighed against the parents’ right not to be reported to the authorities unless there is a real concern in the child. The principals suggest that in situations when a report does not lead to action, the reporting creates a bad relationship between the parents and the school. According to the principals, these situations affect the children and their wellbeing

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende. Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten. Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen. Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende. Det följer av att byrårotation tros förhindra revisionsteamet att bli alltför bekant med revisionsklienten samt att revisorn anses mer oberoende då möjligheten till långvariga byråuppdrag är begränsad. Ett införande av byrårotation skulle medföra förbättrad revisionskvalitet trots påvisad kvalitetsnedgång i början på varje nytt revisionsuppdrag samt ökad revisionskostnad. Revisorns oberoende har betydelse för den finansiella stabiliteten men obligatorisk byrårotation skulle endast marginellt mildra eventuella framtida finansiella kriser.

Revisionsplikten för mindre företag i Sverige avskaffades år 2010 och efter reformen har mindre företag möjlighet att välja själva om de ska anlita revisor eller inte. När företag väljer bort revision påverkas dess intressenter genom att tillförlitligheten i den finansiella informationen minskar. Genom ett kvalitativt angreppssätt syftar denna studie till att undersöka hur bankers och leverantörers kreditbedömningar har påverkats när företag väljer bort revisorn. I studien har vi intervjuat tre mindre banker och två större banker inom Värmland för att få en djupare förståelse för vad de anser om revisionspliktens avskaffande och hur deras kreditbedömningar har påverkats. I urvalet finns också leverantörer och upplysningscentraler som har kontaktats via telefon eller mejl. Resultatet tyder på att det finns en marginell påverkan på bankernas kreditbedömningar av företag som har valt bort revisorn genom mer kontroll och analys, men överlag så är respondenterna positiva till avskaffandet. Leverantörerna nämner att de använder sig av upplysningscentraler vid kreditbedömningar och i upplysningscentralernas upplysningar finns det angivet om företagen har revisor eller inte, men det verkar som att det är upp till leverantörerna själva att avgöra betydelsen av detta. / The mandatory audit for smaller enterprises in Sweden was abolished in year 2010 and after the transition to voluntary audit, smaller enterprises now have the opportunity to choose whether to utilize an auditor or not. When enterprises choose to opt out of audit their stakeholders get affected by that the reliability of the financial information decreases. Through a qualitative approach, the intention of this study is to examine how banks’ and suppliers’ credit assessments have been affected when enterprises opt out of audit. In this study, we have interviewed three smaller banks and two bigger banks in Värmland to gain a deeper understanding of what they think of the abolition of mandatory audit and how their credit assessments have been affected. In the sample, we have also contacted suppliers and credit bureaus by telephone or mail. The results show that there is a marginal effect on the banks’ credit assessments on enterprises that have opted out of audit by more control and analysis, but in overall the respondents are positive to the abolition. The suppliers mention that they use credit bureaus for their credit assessments and in the credit bureaus’ information it’s specified if the enterprises are audited or not but it seems like it’s up to the suppliers to choose the significance of the information.

Syftet med vår uppsats är att kartlägga betydelsen av revisionspliktens avskaffande för små bolag utifrån tre intressentgruppers perspektiv. Vi vill bidra till en ökad helhetsförståelse för det samspel som råder mellan bankerna, små bolag och revisionsbyråer i en Boråskontext då vi anser att kvalitativ forskning kring detta samspel idag saknas. För att besvara uppsatsens syfte formulerades tre avgränsande forskningsfrågor.Uppsatsen är kvalitativ med en abduktiv ansats och ett hermeneutiskt tolkningsperspektiv. Empirinsamlingen skedde genom semistrukturerade intervjuer med små bolag, banker och revisionsbyråer. Det empiriska materialet har satts i relation till de potentiella konsekvenserna av revisionspliktens avskaffande som regeringen angivit. Med hjälp av den vetenskapliga litteraturen har de skillnader och likheter som kunnat observeras problematiserats. Agentteorin, signalteorin och intressentteorin har använts som förklaringar till det problematiseringen resulterade i.Revisionspliktens avskaffande för små bolag har fått de små bolagen att göra mer medvetna val i deras tillvägagångssätt för att uppnå kvalitet på de finansiella rapporterna. Den frivilliga revisionen har fått de små bolagen att bli mer medvetna om vad revision faktiskt innebär samt börjat utforska olika möjligheter till att modifiera eller ersätta den. Det ändrade förhållandet till revisorn samt de små bolagens förmåga att uppnå kvalitet på deras finansiella rapporter har haft en varierande inverkan på hur bankerna ser på de små bolagens finansiella rapporter. Två av bankerna i uppsatsen har valt att lägga mindre fokus på de finansiella rapporterna medan den tredje banken har infört ett revisionskrav. Det kan konstateras att de små bolagen efter revisionspliktens avskaffande förväntar sig rådgivning i större utsträckning från deras revisorer vilket revisionsbyråerna har anpassat sig efter genom att tillämpa olika strategier. / This essay analyzes the significance of the repeal of mandatory audits from three perspectives. We hope to improve understanding of the relationships among banks, small companies and auditing firms in Borås, Sweden. We believe that there is a lack of research of this issue to address the purpose of the thesis. Three questions were formulated.The thesis was conducted by using a qualitative research method with an abductive approach and a hermeneutic perspective for interpretation. The empirical data collection was made through semi-structured interviews with small companies, banks and auditing firms. The empirical data is compared with the potential consequences of the repeal of the mandatory audit stated by the government. By using scientific literature the differences and similarities were identified and analyzed. Agency theory, signaling theory and the stakeholder theory were used as explanations for the similarities and differences that were revealed.The repeal of the mandatory audit has led to small companies making more conscious decisions regarding achieving financial statements with high quality. The repeal made small companies more aware of what an audit actually means and made them think about its’ actual use. This has also led them to explore options such as doing without audits or changing the auditors work assignment. The changing relationship between the auditors and the small companies as well as the small companies methods of achieving financial statements with high quality has had a varying effect on the banks. Two of the banks in our thesis have chosen to focus on the loan’s purpose as well as the person seeking to borrow money while the third bank has introduced an audit requirement. One of the conclusions in our thesis is that small companies after the repeal of the audit to a greater extent expect counseling from their auditors. The auditing firms presented three different strategies for how they were adapting to this new demand. The language in the thesis is in Swedish