The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

In motorsports competition, safety reasons require that the vehicle is equipped with some form of protective roll cage. The roll cage should withstand the forces involved in a collision to protect the driver and the co-driver from the vehicle body deformation. The roll cage also works to protect the vehicle from excessive deformations to more easily make any repairs afterwards. For the roll cage to be certified and approved for motorsports competition, it requires that the cage is built after one of the recommended options. One of those options is to design the roll cage like a cross-construction at the driver and co-driver doors.

Many companies do not register all the stops that occur in a production plant, it often takes longer to report than to fix the problem. If no problems are registered, you cannot trace where the problems arise.This master thesis was performed at AcobiaFLUX and they have noticed an increased demand from their customers to trace problems raised in their processes. The aim of the thesis was to find out how a tool to monitor a process best could be developed. Then the most essential from the theoretical base was developed into a useful tool for operators. For the operators to know if the process utilizes the full capacity of a process, the tool presents a measure of the Overall Equipment Efficiency, OEE.

Tidspress existerar inom revisionsbranschen och vi vill genom denna underso?kning studera tidspressens pa?verkan pa? revisorns va?lbefinnande, om va?lbefinnandet tar skada. Syftet med uppsatsen a?r att fo?rklara hur tidspress pa?verkar revisorns va?lbefinnande och da?rtill utreda hur sambandet pa?verkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Fo?ljaktligen vill vi besvara fo?ljande fra?gesta?llning: Hur pa?verkar tidspress revisorns va?lbefinnande?Fo?r att besvara syftet och fra?gesta?llningen har en kvantitativ enka?tunderso?kning genomfo?rts.

The purpose of this essay was to describe and analyse the tension/conflict between external demands and actual conditions, as experienced (and told in interviews) by employees at two social insurance offices in Scania, concerning their roles in the process of working life rehabilitation. The theoretical starting point is the theory of street-level bureaucrats, as defined by Lipsky. The comprehension among the employees were that working life rehabilitation services are approved less today compared to a few years ago. The discretion, i.e. the position to choose among competing alternatives; about what to do, how to do it etc., characteristic of street-level bureaucrats, according to the employees is less prominent, as the routines of handling cases and decision making are regulated.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Ossification of the collateral cartilages of the distal phalanx has been studied primarily in cold blooded horses. The clinical relevance of this condition is unknown. Despite this fact, since 1939, all Swedish Ardenner stallions have had to be classified as being free from this ossification to be approved for breeding. Initially, palpation was used as a diagnostic method, but since 1982 radiology has been the only method used. The aim of this study was to assess the outcome of 68 years of breeding program. Dorsopalmar radiographs were taken of the front feet of 58 Ardenners (30 mares, 8 geldings and 20 stallions) and the ossification of the collateral cartilages was evaluated and graded according to three different scales; - Ruohoniemi (grade 0-5), - Swedish University of Agricultural Science (grade 0-3), - and a new scale (grade 0-3), developed for this study.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

This thesis aimed to study the interaction between an educational technology system and its users and give suggestions for design improvements. The technology system is called EDIT (Educational Development through Information Technology) and has been developed and applied at Linköping University?s Faculty of Health Science. EDIT supports Problem Based Learning and enables scenarios to be presented through the World Wide Web. The study was divided into two parts.

In most software engineering project, users are only involved in the beginning of the project as a help to design the requirements specification but users can be involved after this phase too, but is it effective to do so? With this report we would like to investigate how effective it is to involve users after the requirements specification has been written and approved. To find out how effective it is to involve the users we try some fast and simple involvement techniques on a quite far gone project. These techniques include ethnographic studies, prototypes and surveys. We also interviewed a couple of people who work with usability and finally delivered a report with our results to them to find out if they found our result relevant. By also documenting how much time we spent involving users we will show to which degree user involvement is effective. We found out that a couple of fast techniques could get very much result in the form of usability enhancing suggestions to the developers.