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..

Neuropati och angiopati är de främsta orsakerna till att fotkomplikationer uppstår hos diabetiker och flertalet fotsår som uppkommer leder till amputation. I S:t Vincentdeklarationen som tagits fram av världshälsoorganisationen finns ett mål att antalet amputationer som orsakas av diabetesfot ska halveras. Att praktisera en god behandlingsregim kan förhindra progression av sår och därmed en minskad risk för amputation. Denna litteraturöversikt syftar till att utreda vilka icke konventionella behandlingsmetoder och preventionsåtgärder som finns för sår på diabetesfot. Resultatets elva artiklar behandlar dessa områden och visar på olika metoder som kan vidtas, såsom NpHSS, Tretinoin, Citoprot- P®, elektrisk stimulering, larvterapi, vacuum kompression, hyperbariskt syre, tryckavlastande förband, C- peptid, temperaturmätning och PFC- strumpa.

Denna uppsats redogör för hur sociologin samt svensk självmordsprevention konstruerar självmord som problem. För att ringa in detta har socialkonstruktionistiska teorier om sociala problem och förklaringar använts. Dessa teorier har i analysen applicerats på ett varierande material bestående av sociologisk litteratur samt intresseföreningar, socialpolitiska åtgärder och dokument som hör till dessa. Resultaten av denna studie har visat att självmord som avvikande handling ofta är i behov av förklaring. Dessutom framgår det att sociologin koncentrerat sig på självmord som teoretiskt problem vilket medfört konsekvensen att lösningar till stor del uteblivit.

The purpose of this study was to examine if there are common factors that lead to young people committing crimes according to professionals in social work, crime prevention and the police. The study also aims to examine if juveniles in Swedish suburbs commit more crimes, the consequences that follows and what actions socialworkers have for these juveniles. The study was conducted through qualitative interviews of five professionals in the area who were contacted from different units. In the analysis Goffmans (1971) theory of stigma was used and Goldberg's (2005) Conspiracy Theory. Some of the conclusions that could be drawn from the study was that there is not only one factor influencing young people to delinquency, but often combinations of different factors that lead to this.

Malnutrition är vanligt förekommande hos personer med demenssjukdomar och för denna utsatta grupp är det av vikt att fokusera på nutrition och omvårdnadsåtgärder. Syftet med ddenna litteraturstudie är att belysa malnutrition och riskfaktorer ho dementa personer samt beskriva vad sjuksköterskan bör vara uppmärksam på i sitt arbete för att förebygga malnutrition och hur bättre nutritionsstatus kan uppnås. Metoden i arbetet är en litteraturstudie i vilken 9 kvantitativa artiklar och 1 kantitativ/kvalitativ studie granskats ur ett vetenskapligt perspektiv. Resultatet presenteras utifrån tre huvudområden: nutritionsproblem och tillhörande faktorer,utbildning samt interventioner. Tillsammans visar de på förekomst av malnutrition och att det via utbildning och åtgärder går att påverka nutritionsstatus hos dementa personer.

Postoperativa lungkomplikationer är ett stort problem inom sjukvården. Det ökar mortaliteten och skapar onödigt lidande för patienterna samt ökar kostnaderna för sjukvården då patienterna ligger inne längre tid. Syftet med denna studie var att genom en litteraturöversikt beskriva vilka faktorer som kan leda till ökad risk att drabbas av postoperativa lungkomplikationer, samt effekter av att använda omvårdnadsinterventioner för att förebygga dessa. Förebyggande av allmänna postoperativa komplikationer inkluderades inte i studien. Resultatet består av 22 artiklar som valdes ut genom litteratursökningar och sedan kvalitetsgranskades och analyserades med hjälp av matriser.

Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The aim of the study was, through qualitative interviews with school counsellors in Swedish primary schools, to study what the counsellors are experiencing condition their ability to work proactively according to the Swedish Education Act provisions on student health. During the study, six interviews with school counsellors who worked in the same suburbs, was conducted. The theoretical approach that was used is Michael Lipsky's theory of street-level bureaucrats and the term discretion. The overall outcome of the study was that the interviewed school counsellors felt that they did not have good opportunities to work preventively as the Education Act requires. The main reason for this was the school counsellor?s heavy workload.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

The purpose of this study was to describe and analyse a group of young adults? childhood experiences of the intervention "contact family". The used methods were qualitative interviews and a standardised formulary with life questions, to strengthen the interviews and to compare data. The theoretical frame was taken from Bronfenbrenner?s child development theory and Antonovsky?s salutogenic perspective, which we supplemented with Hilchen Sommerschild?s theory about the "conditions of control".

The purpose of this study is to show how the modern society, with demands, expectations and the time constraints of adults, affects children and the everyday life at the preschool. Our intention is also to show the importance of identify stress symptoms of the children.        The study is of qualitative empirical kind and is based on a questionnaire to 19 parents of preschool children at the age of three to five years old. Interviews are made with four preschool teachers on one preschool. An observation of children in possible stressful situations is made during three days each at two preschools.     The results show that the modern society affects children and can be stressful. It also affects the everyday life at the preschool.

24 years have passed since the Chernobyl accident when radionuclides were spread over largeareas of Europe, including the Scandinavian countries. Today, measurable activities of 137Csare still observed in many Swedish ecosystems.Ants (belonging to the order Hymenoptera) are social insects which collect organic materialfrom a large area around their nests. This study focuses on the 137Cs activity in ant nests andthe cesium accumulation in these nests. The aims were (1) to estimate the 137Cs fall-out in1986, (2) estimate the radiation exposure of ants and (3) find how 137Cs is distributed in an anthill. Seven ant hills (occupied by the species Formica polyctena) were studied near the villageof Hille, situated north of the city of Gävle in central Sweden.

BakgrundKvinnlig könsstympning innebär att hela eller delar av könsorganen avlägsnas. I världen uppskattas 100-140 miljoner kvinnor genomgått ingreppet. Kvinnlig könsstympning är främst förekommande i de västra och östra delarna av Afrika samt i Egypten. Ingreppet är inte en religiös plikt utan har sedan 2000 år tillbaka utförts som en kulturell sed. En kartläggning av faktorer som påverkar fortsatt utövande av kvinnlig könsstympning behövs för att få svar på vilka resurser i det förebyggande arbetet som har störst påverkan i avskaffningen av kvinnlig könsstympning.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.