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).

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

Examensarbete 15 hp Lärarutbildningen Höstterminen 2008ABSTRAKTHanna Kroon, Sandra Sandström och Anna SvenssonMotorik och lärande - hur verksamma pedagoger resonerar kring relationen motorik och lärandeMotor ability and learning - the relationship between motor ability and learning from teachers point of viewAntal sidor: 29Syftet med detta arbete är att undersöka hur verksamma pedagoger ser på relationen motorik och lärande samt vilken betydelse detta har i pedagogers vardagsarbete. En enkätundersökning skickades ut till verksamma pedagoger och riktade sig till lärare i grundskolan. Dessutom användes adekvat litteratur och vetenskapliga artiklar inom området. Litteraturstudien visar på en splittrad syn gällande betydelsen av motorik för elevens lärande. Däremot framhålls att det finns ett indirekt samband.

Background: Multiple myeloma is a malignant incurable cancer disease associated with severe chronic pain. The nurse has several important roles in the management of patients with multiple myeloma. This study focuses on nurse´s roles including the caring of pain relief.Aim: The aim of this study was to elucidate the nurse?s role in giving care to patients with multiple myeloma and associated chronic pain.Method: This literature study was based on scientific articles.Results: The nurse is in a key position to facilitate ongoing adequate pain and psychosocial assessment of patients with multiple myeloma. The study presents ways of relieving pain and suffering via different ways of caring management.

Background and aims: The population of older people in our society is increasing. Agerelated changes in the skin results in a diminished perception of pain and pressure and a decreased microcirculation in the skin affects its ability to adapt to injury. Occurrence of pressure sore on geriatrikal clinics are 5-10%, witch means that between five and ten thousand patients gets daily treat for pressure sores. When the patient gets a pressure sore the need for help increases. A common apprehension is that if the patient?s affects with pressure sores it?s because of deficiency in care.

The school is responsible to make sure that each students´ individual needs are met as well as that the lessons are suitable for all students´ ability. As this is the case it is very interesting to evaluate how this is done in reality. The purpose with the study has been to shed light upon what different methods teachers in various schools use in order to individualize their teach­ings. Are their obvious differences in the way teachers work with individualization and how does this affect the students? The teachers in the different schools provided me with informa­tion on how they work in order to teach, stimulate and motivate well achievers as well as stu­dents who find school more difficult.

The purpose of this study is to explore the factors affecting an individual's working life mobility and how this mobility is perceived by the individual. The study has a qualitative approach and the theoretical part is based on Castells', Giddens' and Bauman's theories of modern society and employment in relation to the individual. The study concludes that external circumstances in combination with internal driving forces are the reasons behind changing careers. The process is predominantly perceived as positive, especially education tends to strengthen self-identity. Work in general is regarded as important for a person's identity and new career changes are expected in the future..

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .

Changes in swallowing function are common in elderly and chronically ill individuals. Therefore it is important to be aware of these changes and their prevalence. The aim of this study was to assess the prevalence of dysphagia in nursing homes in the municipality of Linköping, and to correlate dysphagia with variables that can be a cause or a consequence of dysphagia. These variables were gender, age, MMT-result, dentition, weight loss, medical diagnose or number of medications. The intention was also to examine the additional information regarding dysphagia supplied by pulse oximetry.Sixty nursing home residents aged 74-101 years were chosen to participate in the study.

The most vital for a business is to understand how to please and satisfy its customers in order to make them loyal to the company. Companies weapon for competition in the retail business is defined through the retail mix. The retailer however often have limited resources whereas they have to prioritize between the factors included in the retail mix. The main purpose for this paper is to investigate what kind of internal connections that may occur between the factors in the retail mix, with focus on the job satisfaction as a catalyst on driving the values of the parameters included in the retail mix, where the factor service is the starting shot for the others included..

This thesis in social anthropology is based on a field study on the Internet exploring Tibetan identity. With a post-modern approach the thesis explores the possibility fora non-tibetan to create a Tibetan Internet identity and become a part of the Tibetan community that exist on the Internet..

In Sweden the amount of people with obesity has increased with almost 50 % during the past 20 years and is now including 500 000 people. A larger energy intake than energy consumption is today one of the most important cause of overweight and obesity that exist in the world. This requires more knowledge about healthier eating habits combined with moderate intensive exercise, exercise that is simple, effective and amusing. A god solution is a combination of fitness training and strength training, a type of circuit training. It is distinguished by a high intensive work in short periods and with a short break.