Syfte:  Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts. Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN..

One of many difficult issues in veterinary medicine is the assessment of an animal's experience of pain. As a licensed veterinary nurse in Sweden you are obligated by law to work by the concept of evidence based medicine. To achieve this the author of this study sees the need for standardized methods of pain assessment. A Swedish version of Short form of the Glasgow Composite Measure Pain Scale (CMPS-SF) has recently been translated and developed. Furthermore, a psychometric validation needs to be performed to ensure its validity and reliability.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

Today?s feeding methods can determine the domestic pig?s abilities to fulfill basic behavioral needs, such as foraging, and the way in which pigs are feed is an important aspect. Feed does not only provide the energy and nutrients critical for survival, but feeding is also associated with a number of other factors contributing to well-being and reproduction. Today the feed for gestated sows is often composed by high energy and low dietary fiber grain products such as wheat. Three kg of this kind of feed can often be consumed by the sow within 20 minutes.

Ticks and the diseases they transmit are of major importance throughout the world. In Uganda, cattle are the most important livestock from an economic point of view. Livestock keepers fear bi-directional transmission of tick-borne pathogens between their livestock and wild animals. This cross-sectional study was conducted to establish and compare the sero-prevalence of the tick-borne pathogen Babesia bigemina among randomly selected Ankole Long-horned cattle and European crossbred cattle on 30 farms in Kiruhura district, in two sub-counties near Lake Mburo National Park in South-western Uganda. Half of the farms were situated in close proximity to the park and thereby housed cattle with more frequent wildlife-livestock interface (Sanga), whereas the other half had less frequent contact (Kikatsi).

Today, our cows experience a harder pressure to achieve higher milk yield. To manage this challenge the animal needs first class feeding and treatment. An important aspect of the feeding is to fulfil the need from the cows of especially fiber; and fiber with a sufficient proportion of long particles. Both too much and too little fiber is bad for the wellbeing of the cow, and she might get diseases like acidosis. Many models for feed management have been developed to secure that the animal gets enough of e.g. fiber with a sufficient proportion of long particles.

Bakgrund Den psykiska oh?lsan i Sverige har ?kat under 2000-talet och v?rdresurserna f?r att behandla psykisk oh?lsa minskar genom nedsk?rningar inom v?rden p? grund av l?gkonjunktur och begr?nsningar av statliga medel. Detta s?tter stora krav p? att den psykiatriska v?rden som ges ska kunna behandla s? m?nga som m?jligt med s? f? medel som m?jligt. Tidigare forskning har identifierat flera f?rdelar och positiva h?lsoeffekter med naturbaserade interventioner.

The purpose of this thesis is to carry out a qualitative study of the perceptions of language teachers as to their role in the teaching of values and morals to pupils. Five language teachers have been interviewed about their perceptions of how values are taught and their role therein. The interviews serve to investigate the reality of teaching values to pupils in a Swedish secondary school and the work involved in this on-going process, this being with a view to having a better understanding of just how important a role the teaching of values plays in the daily working life of a teacher. Terms such as fundamental values and morals can be difficult to define as they are highly personal and can differ from person to person depending on one?s background, experiences and family circumstances, for example.

The public administration and its officials have a number of values which they have to relate to in their work. The values are a set of democratic and economic values.This study?s purpose is to examine how the officials at the National Insurance Office in Sweden give priority to these values. The study is performed by interviews with officials at two insurance offices.The study shows that the officials in a high degree value the democratic values legal security and public ethics. In turn they experience that productivity, which is an economic value, is being promoted in a high degree from the management.

It is possible to affect the feed costs in different ways. By steeping or fermentation the digestibility of the feed is improved for the animals with a natural process in the wet feeding system Steeping means that the feed is soaked some hours before feeding. This process activatesenzymes and improves the digestibility of for example phosphorus in the feed and make it more accessible to the animal. Wet feeding can be fermented or not. Fermentationmeans that the feed has been soaked for a certain length of time so that a biological process is started.

The purpose with this study was to investigate how the behaviour and physiological parameters differ between high ranked and low ranked cows, and between cows in an automatic milking system verses conventional milking parlour. The study was carried out at the Kungsängen research Centre, Department of animal nutrition an management, Swedish University of Agriculture Sciences, Uppsala. Twelve cows, the six highest and the six lowest in social rank were selected from the automatic milking system for the experiment. Ten cows, the five highest and five lowest in social rank were selected from the conventional system. Blood samples were taken during milking and resting.

In veterinary medicine, penicillin is the most used antibiotic in Sweden. Two dosage forms of penicillin are available in Sweden for use in horses, sodium benzylpenicillin (Na-pc) and procaine benzylpenicillin (proc-pc). Proc-pc is the most used dosage form and is used for intramuscular administration which allows horse owners to treat an animal at home under veterinary instruction. Na-pc is only approved for intravenous use in horses. Penicillin is normally well tolerated by horses but a serious, sometimes life-threatening, adverse reaction called penicillin shock may occur.

To establish good horse welfare there are several factors that need to be considered. One important factor is the environment in which the horses are kept. In Sweden horses are stabled during long periods of time in the cold season and consequently the stable environment is even more important. The most essential environmental factors in a horse stable are ambient temperature, relative humidity (RH) and concentrations of contaminants in the stable air. The air in a horse stable contains dust, noxious gases, moulds and microorganisms which all can contribute to developing respiratory diseases in horses.

Inom den teoretiska filosofin så finns det ett antal klassiska texter och argument som de flesta förr eller senare kommer i kontakt med. En av dessa texter är den uppsats medtiteln Time som John McTaggart Ellis McTaggart fick publicerad 1908. Uppsatsen är ett försök att övertyga läsaren om tidens beskaffenhet, för att senare konstatera att det ärsjälvmotsägande att påstå att någonting skulle ha egenskapen att finnas i tiden. McTaggarts egen slutsats, att tiden inte existerar, är en ståndpunkt som är som gjord för att skapa debatt och debatt kring texten har det blivit..

This essay is about children who have psychological and social problems. An increase part of children and young people in Sweden describe this kind of difficulties. These problems are at the same time a concern for the school as well as the social welfare. The purpose in this essay is to explore if children with psychological and social problems have the same legal rights to education as other children. The main questions are to describe the legal rights in this area and explore how schools and social welfare cooperate in order to achieve better possibilities for the children.The facts take a legal aspect as a starting point.