The purpose of this essay is to investigate how large Swedish corporations within the same industry protect themselves against foreign exchange risks and to determine if there is a general practice for how the protection is done. What is the responsibility structure at these corporations regarding the handling of exposure to foreign exchange?.

Syfte:  Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts. Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN..

The purpose of this master thesis is to investigate and analyse how the concept of lifelong learning is expressed in political documents concerning public libraries and education and how it can be related to earlier concepts of education within the discourse of public libraries. Focus is the official approach to the concept of lifelong learning and public library. The documents examined contain the political aims for education and culture policy on a national and local level. The theories used in the study concern the background and meaning of the concept of lifelong learning, they describe public libraries and their earlier perspectives of education and they also give a picture of practices of governing within the framework of public libraries. The purpose is to see how the speech in the documents is reflected in discourses of society and public library.

Bakgrund: De senaste årens skandaler inom näringslivet har resulterat i att flertalet lagar och regler har skärpts. I Sverige har exempelvis nya och strängare regler för extern revision införts genom Revisionsstandard i Sverige, RS. I dagsläget gäller RS för alla aktiebolag och till följd av detta samt regeringens förslag att förbjuda kombiuppdrag har lett till en debatt gällande revisionsplikten i mindre aktiebolag. I många europeiska länder är dock små aktiebolag undantagna från kravet att genomgå extern revision.Syfte: Syftet med den här uppsatsen är att utifrån ett intressentperspektiv ge ett förslag på hur revisionsplikten i mindre svenska aktiebolag bör se ut i framtiden.Avgränsningar: Denna uppsats behandlar endast revisionsplikt i aktiebolag, eller motsvarande utländsk företagsform. Dessutom har kretsen av intressenter begränsats till att enbart gälla myndigheter och banker.Tillvägagångssätt: Genom intervjuer med Ekobrottsmyndigheten, Skatteverket och fem banker samt genom att studera lagstiftningen gällande revisionsplikt i Sverige, Norge, Danmark, Finland, Frankrike, Tyskland och Storbritannien kunde ett förslag till den framtida revisionsplikten i mindre aktiebolag utarbetas.Resultat: Jämförelsen länderna emellan visar att det med hjälp av redovisningsteorier är svårt att förklara varför vissa länder har revisionsplikt medan andra inte har det.

Domestic science is an interdisciplinary subject. Furthermore domestic science is a combination of theory and practice. The basic competence, a recommendation from ?The Swedish School Institution? (Skolverket), is to enter the secondary school with minimum grade G, (godkänd) in the basic themes: Swedish, English and Mathematic. Today there are many pupils finishing their secondary school without grade in one or more basic themes; Swedish, English and Mathematic.

The aim of the present study is to describe and analyse how an inter-cultural perspective presents itself in the didactic considerations and in the practice of preschool teachers on a multiethnic preschool.The theoretical perspective upon which the study is founded is social constructivism, but in addition to this Ingegerd Municio?s idea of two existing discourses present within the institutions in the Swedish educational system, as well as René León?s concept of a diversified normality, has been used as theoretical tools and points of departure.The empirical investigation consists of a qualitative field study at a multi-ethnic preschool, where participating observation and group interviews have been used to collect data. In these teachers from the preschool have participated.The results and the analysis of the data show that an inter-cultural perspective surfaces in the didactic considerations and in the practice of the preschool teachers in their construction of a diversified normality. The diversified normality thus constructed is constituted through different social processes. I have here identified the following ones: the preschool teachers emphasize differences among the children in general, they allow that the children behave differently and they allow them to be different; they recognize ?cultural? differences, differences in origin, and frames of reference, and they recognize that the children at the preschool are bilingual..

Manuell säkerhetsgranskning av Linuxsystems konfigurationer är en tidskrävandeoch mödosam uppgift. Det existerar flera automatiserade verktyg som säger sigkunna underlätta arbetet, upptäcka uppenbara säkerhetsrisker och genereraunderlag för manuella granskningar.I detta arbetet ställer vi oss frågorna; ?Hur väl klarar befintliga verktyg, på ettautomatiserat vis, att identifiera kritiska konfigurationsbrister i ett linuxsystem??och ?Går det att ta fram metoder som bättre identifierar dessa brister??. Arbetetundersöker detta genom att samla verktyg för automatisk auditing och testar dessa iavsiktligt sårbart konfigurerade testmiljöer baserade på vedertagna riktlinjer försystemhärdning. Parallellt med detta tog vi också ta fram förbättradeidentifieringsmetoder genom att utveckla ett eget verktyg som inkluderas iundersökningen..

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

The purpose of this graduate work is to seek knowledge about how children?s right to participation and influence is interpreted and understood in a specific context and also to examine how this right can be conditioned and shaped by the pedagogical practice of early childhood education.The focus of this study has been to examine the arguments and attitudes towards the right to participation and influence as a pedagogical practice as it is understood in early childhood education. Additionally, I have been interested in studying the affordances and restrictions that early childhood educators experience when dealing with children´s right to participation and influence.The platform used for data collection is Facebook and the informants recruited were active participants in forums regarding democracy in preschool education. In the second phase of the study I conducted online focus groups with these participants.For the analysis of the material I have adopted a poststructuralist perspective, starting from Jaques Derridas philosophical texts and use of deconstruction.The results show the complexity in early childhood education´s democratic mission. What becomes clear is the importance for the teachers to adopting an open, ethical and democratic approach in order to make children´s right to participation and genuine influence possible in the everyday reality of early childhood education. .

This paper researches how the palimpsest concept is used in relation to landscape, and how it can function as a tool within landscape architecture. Palimpsest originally refers to old parchment handwritings, where new text has been applied on top of effaced, but still discernable, earlier writing. Superimposition of information is the core of the palimpsest concept, used within a range of scientific as well as cultural fields. The purpose of this paper is to find how a landscape palimpsest can be distinguished among the many different layers of landscape, such as historical or cultural, and to examine the potential use of the concept in theory and practice of the landscape architecture field. The study is conducted as a literature survey, examining the use of the palimpsest concept within academic works related to landscape.

Title: Am I doing what I think I am doing when I am practicing? A self study in practicing. The purpose of this study is to determine whether I do what I think I do when I practice. The reason for this is to make myself a better teacher as well as a musician. By gaining knowledge about my own practicing I will be able to guide future students in their own practicing in a better way.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

The author is active as a musician in the field of historically informed performance practice (HIP) which emanated from the 20th century early music movement. Studying of historical sources has a central role, but the problem of how interpretation and selection of source material is affected by art and music ideals of our time, is commonly acknowledged. Georg Joseph Vogler shows in a series of articles in "Betrachtungen der Mannheimer Tonschule" (1778-1781) how Stabat Mater by Pergolesi could, and in his opininon, should be improved. The purpose of this thesis is to investigate how this source can be used from the standpoint of a performing musician: How can I use Vogler?s methods in my playing?The introduction problematizes Vogler?s action in relation to his time, and to ours.

Purpose: To compare the expectations of coming profession in social work with experienced social work. We wanted to compare the pictures between the students in school of social work studies with social workers. We also wanted to increase social workers as well as other readers? awareness of social work as a profession.Questions: What characterizes the school of social studies? How do students in school of social work view the coming role as a professional? How do students in school of social work view upon social workers as professionals? How do social workers view upon their own profession? How do social workers view upon the own role as a professional? How do social workers view upon the relation between the idea of the profession and the daily practice? How do the students in school of social work studies and social workers view upon professional social work?Method: Qualitative study with qualitative interviews.Conclusion: Social work is a low status profession. How to increase the status of social work is not easy.

The purpose of this thesis is to explore how the internal information processing and management is carried out within a unit of Viskafors municipality. Furthermore, to explore and make recommendations of how the organisation can improve its internal information management. To get a full picture I have interviewed people at different levels of the organisation. The main findings showed that there was a dysfunction in the internal information processing and management. For example the study showed that the internal information did not reach out to the different parts of the organisation due to insufficient information processing.