Uppsatsens syfte är att skapa en bättre förståelse kring samarbetet och rörligheten mellan var och en av de fyra stora revisionsfirmorna över sundet. Detta med ett huvudsakligt fokus på revision. Uppsatsens studie är kvalitativ och utförd med hjälp av intervjuer för att svara på forskningsfrågan; Hur samarbetar The Big Four över Öresund och upplever de någon rörlighet? Teorin om strategiska allianser, GATS modes och institutionell kontext utgör den teoretiska referensramen.Sammanlagt har åtta intervjuer utförts med respondenter på var och en av de fyra stora revisionsfirmorna på båda sidorna av sundet. Slutsatsen kan dras att där är ett tydligt samarbete inom var och en av de fyra stora revisionsfirmorna och den största fördelen av samarbetet är kunskapsöverföringen mellan kontoren i var och en av firmorna.

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

Every now and then, in media research studies and in various newspaper articles, schoolboys´ issues reading habits are discussed. Much of what is written concerns boys decreasing marks in the field of literature, in the Swedish language and also their negative attitude towards reading books. Some scholars claim that boys do not read because they consider reading books as a women´s duty. Other people believe that underlying causes for boys negative attitude towards reading is biological, that it´s genetic and consequently physical, and that male and female brains are functionally different. Another theory of today is that boys actually reads, but not that kind of texts and literature that they are exposed to in school.Based on a selection of these opinions and theories, and my own experience and interest for questions concerning school and gender, the aim of this studie was to examine boys worlds of reading.

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

AbstractThis degree thesis was made in cooperation with Chematur Engineering in Karlskoga.Many of the environmental issues of today are a result of the motor traffic. Consumption of fossil fuels harms our environmental through formation of carbon dioxide and other greenhouse gases. To get under control with our environmental issues it?s important to find substitutes for oil that are both cheap and environmentally friendly. Ethanol has a long history as a motor fuel and is both enviromentally friendly has a high efficiency.According to the EU commissions directives for motor fuels, 5, 75 % of all the fuels in Sweden should be renewable in 2010.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Introduction: Balance between the essential nutritive substances is important for aperson to maintain health. The surgical patient can be stricken with conditions, whichhave a negative impact on this balance and can lead to malnutrition. Working as a nurseit is important to identify patients that are malnourished or is in the risk zone ofmalnourishment since 30 % of all patients in hospitals are malnourished.Aim: The aim of this study was to examine the compliance to the guidelines fornutritional assessment and parenteral nutrition on a surgical ward. Also whether thenutritional treatment/-support was reported to the next caregivers if the patient wasmalnourished or was in the risk zone of malnourishment at the time of discharge.Method: 80 patients enrolled on the ward in the beginning of year 2011 were included.Audit of patient records was made according to the hospital guidelines for nutrition andparenteral nutrition and followed a study specific protocol.Results: The examination of the case records showed that the guidelines for nutritionwere partly complied with. Nutritional treatment/-support was reported to the nextcaregivers when needed.

Background: The request for the Reggio Emilia practice has expanded enormously the last couple of years within the Swedish preschools. This particular practice describes the environment as a third educator. This third educator is supposed to work as - not only a tool - but also a support to ease children's learning experiences and help develop their mind. Previous research has shown that design of, for instance, furniture has a way of affecting the children's learning process and development.Aims: The purpose of this study is to see how two different teams of preschool educators on two differed Reggio Emilia inspired preschools work and handle the physical indoor environment. Method: We started out by contacting Reggio Emilia inspired preschools.

AbstractThe Government´s guidelines found in the curriculum for pre-schools, recommend that music should be an important resource for children. To stimulate children´s language is also an important part of this curriculum. It is every teacher`s proffessional duty to ensure that these guidelines are followed. Language is of unparallel importance in assisting an individual to grow and to function within a society. In my work about music and languages in pre-school the purpose is to investigate how the studied teachers use music to stimulate of children`s developmt in language.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

The aim of this Master's thesis is to examine the contemporary educational tasks of the Swedish public library as they manifest in Swedish library journals. Our main question at issue is: Which educational discourses are there? And in relation to our main question: how do the concepts of information literacy, lifelong learning and adult education relate to each other? Is there an antagonism between the public library's duty to supply fiction as opposed to non-fiction? and: What are the consequences of these discourses in the service provided by the library?Our theoretical starting-point is the discourse theory as proposed by Ernesto Laclau and Chantal Mouffe. We analyse 39 texts from four Swedish library journals: Ikoner, bis, DIK-forum and Biblioteksbladet. The analysis is done in two phases.

The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

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).

Sammanfattning Uppsatsen synliggör processen från misstanke till anmälan och det etiska problemet att anmäla eller inte. Det övergripande syftet i uppsatsen är att synliggöra hur en del verksamma pedagoger hanterar och bör hantera barn som far illa utifrån olika yrkeskategoriers perspektiv. Vi belyser även olika yrkesgrupper som är delaktiga i processen och hur samverkan mellan pedagogisk verksamhet och socialtjänst fungerar utifrån våra informanters svar. Litteratur kring ämnet berör vi utifrån ett brett perspektiv och den påvisar att pedagoger har ett stort ansvar i och med anmälningsplikten, men att ansvaret skall fördelas inom pedagogiska verksamheter. Vårt resultat bygger på kvalitativa intervjuer och enkäter utifrån kategorierna pedagoger, socialsekreterare, rektorer/enhetschefer, kuratorer/psykologer och vuxna som själva farit illa som barn.Vår undersökning påvisar att många barn far illa men att anmälningsbenägenheten har ökat.