On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

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.

This report deal with grades and evaluation in intermediary school, which grading systemshas been and is used in intermediary school and their benefits and disadvantages. The purposewith this report is to find out how the different grading systems has functioned since thebeginning of the Swedish intermediary school to present day and speculate what the futurewill show considering the changes the Swedish school in general is facing. My main result isthat the literature and the teachers, both retired and active, share the same view regarding thepros and cons with grading. When it comes to the matter of in which class should initiate, allthe approached teachers has different opinions. The procedure which I used to get my resultsincludes a literature analysis about grading and evaluation, covering both printed andelectronic sources, where I have compared the views of the different scholars.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

 Through teaching, pupils are given the opportunity based on their personal experiences and current events to express and consider their views in relation to others who hold different views. As a result, pupils should be encouraged to get involved and participate in an open exchange of views on societal issues (Skolverket, 2011d, s. 189). To assess pupils orally in the subject of civics in primary education is an unexplored field, which makes this field relevant to explore. There are numerous researchers? who with the help of deliberative methods, formative feedback, formative assessment and studies regarding classroom climates whom all speak positive about using discussion/dialogue in education to upraise and develop learning among pupils.

The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.

BACKGROUND: A telephone nurse is a nurse that during most of its working time is engaged in healthcare advice via the telephone. The advent of the telephone healthcare advice has probably meant that individuals, who initially wouldn?t have sought help, if they needed to meet healthcare providers face to face, now actually have the confidence to turn to healthcare. For telephone healthcare advice is professional care to identify, assess and advise on individuals? reactions to actual or potential health problems.

The employment interview is an important part of the recruitment process because the recruiter then has a chance to form an opinion about the applicant as a person. The purpose with this study has been to examine if there are any differences between inhouse-recruiters and recruiting consultants concerning the employment interview and its assessment methods. Five inhouse-recruiters and five recruiting consultants have been interviewed on the basis of a manual. There are differences between the groups in 6 of the 17 themes that have been examined: purpose with the employment interview, private-, double- or panelinterview, length of the interview, personal chemistry, appearance and objectivity in the assessment. Many of the differences are caused by the fact that inhouse-recruiters recruit for their own organisation and recruiting consultants recruit for a client.

In society and school today there is a major focus on assessment, and this can for example be seen in an increased research on assessment over the last ten years. But one research topic still quite unexplored is how students perceive assessment. The main purpose with this study is to explore students? experiences of assessment, how assessment interferes with their volition and if the extent of the impact on the motivation varies depending on how the assessment is performed. In order to answer these questions a quantitative investigation was performed at first. 83 students answered a questionnaire about what kind of assessment they experience in school, if they receive feedback, what is important for being successful in school, if they know on what grounds they are assessed, what impact failure and/or success has on their motivation, if they are stressed by school etc.

This report deal with grades and evaluation in intermediary school, which grading systemshas been and is used in intermediary school and their benefits and disadvantages. The purposewith this report is to find out how the different grading systems has functioned since thebeginning of the Swedish intermediary school to present day and speculate what the futurewill show considering the changes the Swedish school in general is facing. My main result isthat the literature and the teachers, both retired and active, share the same view regarding thepros and cons with grading. When it comes to the matter of in which class should initiate, allthe approached teachers has different opinions. The procedure which I used to get my resultsincludes a literature analysis about grading and evaluation, covering both printed andelectronic sources, where I have compared the views of the different scholars.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

The purpose of the thesis is to describe how environmental compensation is carried through when it comes to exploitation of Natura 2000. The thesis also relates to the three theories of planning synoptic, advocacy and transactive. Three cases of environmental compensation have been studied from three different countries where an exploitation of the Natura 2000 is done. Sweden, Germany and the Netherlands have all been working with environmental impact assessments as a demand to be able to carry through their projects. The projects concern the development of a railway track, an industry and a port which all have been approved by the EU-commission to carry on because of socioeconomic reasons.

AbstractThe aim of the study was to examine how a school team works with formative assessment in compulsory school for pupils with intellectual disabilities. The study had a particular focus on formative assessment in relation to pupils with moderate and severe intellectual disabilities. Since there is a lack of research within the field of formative assessment and pupils with moderate and severe disabilities this study may contribute to new knowledge in this field. A sociocultural perspective has been used as a theoretical framework. A central concept in the sociocultural perspective is that people develop knowledge in interaction with other people and that communication and language is important.  The methodical framework was inspired by an ethnographic approach and the empirical material was concocted by participatory observations and by interviews.

The Commission can investigate infringements of the competition rules on its own initiativeor after a complaint from a third party when it suspects the existence of a cartel under Article81 or abuse of dominant position under Article 82. The EC Commission has extensiveinvestigatory powers under Regulation 1/2003 Articles 18 and 20. The visits by theCommission are made unannounced and that?s why they are popularly known as ?dawnraids?. The surprise arrival is essential in the fact-finding process because the Commissionlooks for information, which the undertaking subject would rather not give to the Commissionand takes measures to hide.The Commissions powers during a ?dawn raid? have been subjected to criticism.