SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

The recent development in society, such as the increased digitalisation, has brought new terms for both production and consumption within the cultural field. One of the main goals within Swedish Cultural Policies today is that everyone should have the same opportunities to practice and participate in cultural activities, with the right to develop their creative abilities. The cultural policies also contain the possibility to encourage spontaneous culture practice. The question is how to reach this goal.During the spring of 2012 I have been examining the term ?spontankultur? (spontaneous culture practice) as it appears in the discussion around participation in cultural activities and its connection to creativity.

The purpose of this thesis was to study how preschool teachers interpret the values of the preschool curriculum that relates to culture and how the teachers describe how they work with these values in their professional practice. The study is based on social constructive and discourse analytic perspectives. I have studied how preschool teachers construct the concept of culture and the values of the preschool curriculum through a specific way to describe this. A specific way to talk about something is called a discourse. In other words I have studied preschool teachers expressed discourses about culture and their professional practice with the values of the preschool curriculum.To study this, I've done interviews with four preschool teachers.

The purpose of this study is to find out how the four teachers at the two preschools believe they are working with gender and how they actually work with it in practice. It also aims to show how they treat the children at the preschool based on their gender.What is the preschool teachers view on gender and equality?How do they consider that they work with gender and gender equality, and how do they really work with it in practice?The study is based on a qualitative study were I chose to both interview and observe four preschool teachers from two different preschools. My theoretical starting point is Yvonne Hirdmans theory of gender and also research on gender equality. The results show that the majority of respondents believed that gender and gender equality means almost the same thing or have the same meaning.

Because of the currently large recruitment needs within the Swedish nuclear powerindustry, it is necessary to recruit trainers from other recruitment groups than that ofexperienced operators at nuclear power plants. The foundation for a trainingprogram regarding these recruitment groups, here called ?aspirants?, has in this thesisbeen prepared. It contains a suggestion for main topics in the program. It also includesdiscussion on the balance between forms of education and a concrete example ofhow a lesson could be performed.These suggestions has been developed through analysis of interviews and surveyresponses from student groups most suited for the propositioned trainee program,and individuals with service as a trainer or closely linked to training activities withinthe industry.The analysis suggests that the candidates gets, besides the opportunity to practice asoperating staff before the theoretical training begins, a training program, tightly boundto the power plant with multiple instances of practice and the chance of going intothe power plant and see how things that are being raised in theory, look in real life.The practice, in addition to helping to create an understanding of the plant, it will facilitate networking with the operations staff to build a relationship and trust.Candidates should have plenty of opportunity to educate and see both other aspirantsand experienced trainers train.

Skanska is using work schedules that are specifically designed for employees in the production. These work schedules are called best practice. These are guides containing technical descriptions, design references, capabilities, etc. for work activities. This support function facilitates the work preparation and planning of future work.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

The right usage of tacit and explicit knowledge is becoming increasingly important for businesses worldwide. This thesis searches the answer to how management consultants tackle the challenges originating from converting this type of knowledge into codified use. With the help of a case study analysis it was possible to gain special insight into the processes of knowledge collection, codification and re-usage at a major organization built upon knowledge utilization. In order to provide the reader with a wider picture, the main subject of the study has been analyzed from two perspectives: a practice based and an objective based perspective. Furthermore, two different types of knowledge, tacit and explicit have been differentiated and studied in relation to each other, to gain a better understanding of their origin and conversion process.

The aim of this report is to create an easily accessible guide to basic hygiene, cleaning and disinfection within the small animal practice. It is based on a literature study, using mainly research from the public health sector, due to the lack of relevant scientific reports within the veterinary field. To prevent the spread of infectious diseases it is important that the staff understands the importance of basic hygiene. Hand hygiene and disinfection and cleaning with water and detergent combined are the most important routines to prevent spreading of disease. In conclusion the differences between the veterinary and the public health sector are small, but some basic differences exist due to the nature of the patient?s needs.

Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

.The Whole language program is in Sweden generally referred to as ?Kiwimetoden? - ?the Kiwi program? (author?s direct translation) partly due to the fact that the Whole language program originates from New Zealand. Whole language is basically a literacy program and approaches literacy from a holistic point of view. Children learning to read and write should do so in the same natural way children learn to speak their native language which is in the context of authentic language as a whole. In Sweden the program is generally practiced together with a commercial and pre-organised material called ?kiwi? or ?Stjärnsvenska?.

In this paper the discourseand social practice of the Swedish culture funding system Skapande Skola hasbeen mapped out and examined. The material for analysis was takenfrom regulating documents, information texts and media texts, and alsofrom four interviews that were conducted. The theoretical foundation is builton theories from Pierre Bourdieu, Michel Foucault and the theoretical frameworkof New Public Management. The survey has resulted in three major points ofinterest. They are presented throughout the text.