Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid.Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid.Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata.Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid.

Quality assurance of construction projects and create effective ways of working, is intoday's pressed position, major objectives for building contractor companies. This thesis is an attempt to see if it is possible to achieve these goals with the new modern tool iPad.The author of this thesis has during the latter half of his one year practice work in Uppsala for the Swedish building construction company NCC Construction Sverige AB, conducted a study on the possibility of using the iPad on an construction site. This has been done with active field studies in which applications have been tested and also the supervisors receptive. The usability of the iPad has always been in focus since it is important that the applications are easy to use and easy to learn.The results of the work, as presented in this report, points at opportunities in efficiency if the iPad is introduced and used on construction site. There are many useful applications for the iPad, and with a system that can handle the synchronization between the iPad and the computer, the workflow will be streamlined significantly..

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

Studiens syfte a?r att se hur jag som trumslagare arbetar ? och upplever arbetet ? med att fo?rba?ttra min fo?rma?ga att improvisera med en tydlig ro?d tra?d. Under cirka tre ma?nader video- och loggboksdokumenterade jag min o?vning fo?r att se vilka metoder och strategier som anva?ndes fo?r att utveckla det solistiska improvisationsspelet. I resultatet framga?r att begra?sningar a?r ett viktigt och flitigt anva?nt verktyg under o?vningen.

Title: An encounter with an unknown piece of music. This essay describes the mechanisms involved in musical interpretation, by studying a score and listening to a recording. I have tried to map processes dealing with listening and score reading through an experiment, in which students from the Malmö Academy of Music were presented with a novel piece of music. I have made some conclusions, for instance it seems as though there is a connection in the interpretation between musical complexity and tempo, and a connection between dynamics and pitch, moreover that the participants in this study seem to be affected by the interpretational practice at the Malmö Academy of Music. The study is qualitative in its design both regarding data collection and interpretation of data.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

The purpose of this study was to illustrate how children of the "digital generation" used their computers in their everyday practice. The important in the study was children's perspective on computers interactions and communications in a digital arena.An essential item about understanding children's way to think about computers was to let children themselves speak by taking part in the study, because children's voices are seldom heard in public. The empirical material used was interviews with sex children between 13 and 15 years old. My method was qualitative.The main results showed that social relations are very important for children. The Internet gives children access to an arena where they are able to make new contacts with others as well as transcend their biological as their physical identity.An important accepts for the children in the study was the option to be anonymous.

This study was built on the concept of Emotional Intelligence (EI) as an ability with four branches, to effectively: (1) perceive (2) reason (3) understand and (4) manage emotions. By closely studying the four processes of EI through eight semistructured interviews with psychologists, counselors, CBT-therapists and psychotherapists, a study of participants' stories from real practice was done and then analyzed and interpreted. The purpose of this study was to get the participants to describe and put words on practical experiences that occur with clients that correspond to the four domains that define the concept of EI according to Mayer et al. (2008) and find out about if their way of "doing" EI gets trained and developed after several years of professional activity. The results shows that the practitioners used all four branches of EI in dialog with the client, both intra- and interpersonal.

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.

Abstract This research is about outdoor education as a pedagogical method, and its purpose is to find out six teachers thoughts about outdoor learning, and their experiences about this method.Many philosophers and advocates for the outdoor education claims that learning is best acquired when children uses all their senses and that school subjects that are thought in the classrooms also can be thought outdoors.  Studies have shown that children´s health and learning ability increase when they are thought outdoors.Interviews and observations have been done.My questions are: How do the teachers practice outdoor education in their classes and what is the result? Which subjects do they use in outdoor education? Do the teachers see any obstacles using the outdoor method and why do the not use it to a greater extent? Keywords: Outdoor education, outdoor mathematics, learning and effects, children, thoughts and expiriences. .

The purpose of this bachelor thesis is to examine the views of the elderly and the caregivers that appear in brochures for the elderly and the discourses that can be found within. The data that the study is based on was collected and analysed using content analysis and Faircloughs (1992) critical discourse analysis. The theoretical frameworks that have been used are social constructionism, critical discourse analysis, assortment and protest, and New Public Management. The results showed two images of older people (I) the elderly as active and autonomous and (II) the elderly as passive and in need of help. The results also showed two pictures of the caregiver (III) the caregiver and NPM, and (IV), the non-profit care provider as a complement.

The aim of this study is to examine the Christian community called Plymouth Brethren and how they interpret religion in relation to their entrepreneurship and business practices. The community has a strong faith in God, uses the Bible as the guiding principle in everyday life, and also has the ambition to live together within the group in seclusion from the rest of society.Based on interviews with Plymouth Brethren in the county of Småland, the study describes how they perceive the relationship between the Christian faith and entrepreneurship and practice religion in the context of their family business. As the study illustrates the Christian faith is significantly motivating their enterprises of business and the Bible is their guiding principle even when it comes to how they should run their businesses..

This study examines implementation from national law in to local practice in the district of Kalmar to assure newly arrived immigrants orientation in civics. The study takes its starting point in Lipskys theory about street-level bureaucracy.  Questions that are discussed are about how  the education is understood by refugee?s coordinators, civic communicators and the new immigrates, how the organization has been and what role the demography and economic structures has played for the organization. It is a case study where interviews and enquete has been used.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.