At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

From a new perspective, this paper will examine the artillery and the pike role in the period 1700-1712 and the battalion´s battle formation in the Caroline combat tactics. Carolinian battle tactics were practiced during the period 1700-1721. The results from my study will be compared to existing research opinion regarding the selected subject areas, if the result confirms the thesis or question the existing research opinion. The source material used consists of eyewitness accounts from the period consisting of diaries, memoir, biography, general muster rolls and historical literature covering the subject. The analysis shows that the Caroline artillery took part in 12 battles during the period of 1700-1712.

A reward cycle for investigating the emotional status in animals has been developed and it requires that animals go through three main phases, i.e. anticipation, consumption and relaxation. The reward cycle has not been tested previously for access to play in pigs. Therefore, the aim of this Master thesis was to investigate if growing pigs showed more behaviours indicative of excitement than pigs that were not allowed to play, performed play in a play arena and showed more behaviours indicative of relaxation after play when they were back to their home pen than pigs that were in their home pen the whole time. Forty undocked piglets (10 litters of Specific Pathogen Free half pure-bred Yorkshire and half hybrids of Yorkshire x Landrace balanced for breed between two treatments were used.

This Bachelor thesis deals with the act of the British Labour Party when they recalled a referendum promised by former Prime Minister Tony Blair. Tony Blair promised a referendum on the Constitutional Treaty, but his successor Gordon Brown later recalled it when the Lisbon Treaty succeeded the Constitutional Treaty as the legal foundation of the European Union.The main purpose of this thesis was to with help from various theorethical frameworks explain why the Labour Party decided to do this, even if this decision gave the main opposition party, the Conservative and Unionist Party (the Tories), the chance to heavily critisize the Labour Party, and picture them as traitors.The research questions were:? What are the reasons that the Labour Party went from being a Eurosceptical party, to become more pro-European?? Why did the Labour Party cancel the promised referendum on the new treaty of the European Union?Various answers were found for the first research question. Among the most important was that it was a part of the over all transition which led to the launch of New Labour.The second research question was answered with three explanatory models based on actions of the Labour Party on three arenas; the electoral arena (based on power, this model claims that the Labour Party act as they do because the know the Tories would not act differently if they were in office), the parliamentary arena (based on ideology, this model claims that Labour want the Lisbon Treaty because it has a stronger social dimension than earlier treaties) and the internal arena (based on the problem of identification, this model claims that the Labour Party identifies itself with the British government, and not just the voters, and are afraid of damaging Britain?s influence in the EU and international politics if Britain says ?no? to the Lisbon Treaty)..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Det svenska medlemskapet i EU har vidgat gränserna och skapat ett nytt retoriskt rum, där nivåer och sektorer och deras respektive plats i ett nytt geopolitiskt sammanhang ofta fungerar annorlunda än i folkhemmet.Hur ser detta retoriska rum ut, om jag undersöker två journalistiska modeller, en europeisk-meridional och en anglosaxisk, med exempel från Frankrike och Sverige? Detta undersöker denna franska uppsats på magisternivå, som här erbjuds i svensk översättning. Uppsatsen lades fram vid Institutionen för språk och kultur, Linköpings Universitet, den 16 november 2006.Frankrike anses av många i Sverige som ett modernt land, men ? ack, så traditionellt? Le Nouvel Observateur är en arena där denna och andra uppfattningar går att verifiera, eftersom tidningen fortsätter att komma ut en gång i veckan sedan 1964. Moderna Tider, för sin del, var en av många svenskar uppskattad intellektuell arena under perioden 1994- 2002.

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

AimThe purpose with our study has been to investigate if upper secondary high schools in the south of Sweden, Stockholm and north of Sweden follow the outdoor education regulations stated in the curriculum (Lpf-94). Moreover, we aim to study if the teachers? previous experiences as well as the students affect the outdoor education. Finally, the purpose is to find out how the outdoor-life-education can be improved. These are the research questions:o How do the chosen high schools follow the outdoor education regulations stated in Lpf-94?o What obstacles, advantages and differences exist between the outdoor-life-education in these high schools?o In what way do the teachers? outdoor life experiences influence their education at school?o How can the students influence the outdoor education in their High Schools?o How can outdoor education be improved?MethodThe study is based upon data collected from four interviews with PE ( physical education) teachers from four different high schools.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.