Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

Erythropoiesis is a complex and carefully controlled process which is mainly regulated by erythropoietin. Using flow cytometry cells in a blood sample can be analyzed one by one. ADVIA 2120 using flow cytometry for analysis of red blood cells (RBC) and reticulocytes. Red blood cell distribution width (RDW) is a component of the RBC method. RDW indicates size variation on erythrocytes and is measured as a percentage of the mean cell volume (MCV). By measuring the RDW anemia can be divided into makrocytic, microcytic or normocytic. Reticulocytes refract light more strongly than red blood cells because they contain some cellular debris. The number of reticulocytes in the peripheral blood reflects erythropoiesis in the bone marrow. The purpose of this project was that by approved methods to establish reference ranges for the parameters, RDW and reticulocyte counts.The individuals who participated in the study, n=124, were considered healthy and had varying ethnicity. Reference subjects had not donated blood the last six months and participation in the study was voluntary.The statistic evaluation includes examination of distribution, and reference ranges for both men and women were established using the 2.5:t and 97.5:t percentiles. The calculated reference interval for RDW was between 12.0 ? 14.3% and the calculated reference interval for reticulocytes was between 38.0 ? 112.8 x109 cells/L. The results showed a significant difference between males and females for the parameter reticulocytes was seen. The difference indicates that different reference ranges should be established for men and women (p<0,0001). No significant difference between males and females were seen for RDW (p=0,74) indicating that the same reference ranges can be used for both men and women. .

The purpose of this thesis is to investigate how theoretical investment appraisal techniques are applied in an investment driven company, regarding investments in fixed assets. The aim is also to investigate on what grounds the choices of techniques are justified, and what consequences these choices have on the overall investment appraisal. The study is designed as a case study of Divisionen, a production unit of a market leading company in Sweden, which is kept anonymous in this thesis. The empirical data consists of interviews with company employees and internal documents, including decision support for seven approved investment projects. The interviewees were chosen based on their role in the investment decision making process.

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Several diseases increase the risk of thrombosis in dogs and cats, often with a fatal outcome. Currently there are no definite treatment guidelines for the use of thrombolytic and thromboprofylactic agents in veterinary medicine. None of these drugs are approved for dogs and cats in Sweden. Medicines aimed for humans have been used tentatively. This literature study is an investigation of what is currently known about the effects and safety of these pharmacological agents when used for dogs and cats.

This Master?s thesis explores and describes the beliefs, values and norms in a selection of five Swedish municipal cultural policy documents approved 2005-2007. The comprehensive question is: Which ideological traits characterize cultural policy in the chosen municipalities as communicated in their respective cultural policy vision document? The method used is ideology analysis. Ideal types based on a model by Dorte Skot-Hansen are used as a conceptual framework, illustrating three different rationalities in relation to cultural policy: the humanistic, the sociological and the market oriented.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.

Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

Breast cancer is the most common tumor disease among women in Sweden. About 7000persons, having a median age of 65, are diagnosed each year with this disease. Withmammography screening, breast cancer can be detected in an early stage which improves theoverall survival (OS). 20-30 % of the breast cancer tumors are overexpressing humanepidermal growth factor receptor 2 (HER2), which is a protein that stimulates cell proliferation.Trastuzumab (Herceptin®) is a humanised monoclonal antibody that targets the HER2-proteinand prevent the signals for cell proliferation.Trastuzumab has earlier been used for treatment of metastatic breast cancer. In the year of 2007trastuzumab was approved for adjuvant treatment of patients who has been medicated withsurgery and/or radiation.The aim of this study was to investigate the effects of adjuvant treatment with trastuzumab inHER2-positive breast cancer patients.

In this thesis tests has been performed on the pull strength of screws glued into glulam beams.The experiment is based on the already approved method whereby the diameter of the drilled holes is the same as the screw outer diameter of 1 mm or bigger. The screws strength class shall not be less than 4.6 (EN ISO 898-1:1999, 1999).The difference in the experiments that were performed where that the drilled diameter were 1 mm smaller than the outer diameter of the screw so that the screw thread was worked into the wood.In the tests the gluing where made on M8 glulam beams. The screws where drilled at and angel of 90°tangental to the fiber direction with a diameter of 7 mm. The gluing of the screws where made in three different depths and where later exposed to pulling forces. The results showed both pulling breaks and screw breaks when they reached their maximum capacity.

Because of the situation around the world with war and poorness many people need to leave their homeland and find safeness in other countries. A big amount of this group is children without company of an adult, so called unaccompanied children. The numbers of unaccompanied children who seek safeness in Sweden grow every year. The aim of this study was to investigate how social workers in four municipalities in south of Sweden experience their work with investigating the needs of unaccompanied children. The aim was also to investigate how the social workers experience their opportunities to meet the children?s needs with personalized interventions.

Our curiosity was awakened when we became aware that many social workers use "mindfulness" methods in their profession. In this study, we used qualitative methodology in our desire to examine and understand why the mindfulness approach, with its roots in eastern philosophy, is becoming established in society at large and, simultaneously, being used in the social work field. We were interested in when and why social workers choose to use mindfulness with their clients. Our prior research has revolved around development and use of methods in social work, and on the human reaction to stress.We conducted seven semi-structured interviews, which incorporated four comprehensive questions:1. Why has the mindfulness method become established in the social work field and in the culture in general?2.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.