SyfteSyftet med denna uppsats är att undersöka hur revision av företag inom restaurangbranschen ser ut och få ökad förståelse för svårigheterna. Dess syfte är även att söka information om hur den interna kontrollen sköts i företag inom restaurangbranschen. Denna studie skall presentera intressanta åsikter om hur revision inom restaurangbranschen kan underlättas. Bakgrund:    Att bevaka företagets tillgångar kan vara ett problemområde vilket kan existera i samtliga verksamma företag. Hos dessa utgör oftast intäkterna den största posten i företaget och det är därför viktigt att företaget har kontroll på denna post. Restaurangbranschen är en av de mest fuskbenägna branscherna, detta visar Skatteverkets granskning.

Redan i samband med Kreugerkraschen i början av 1930-talet började man ifrågasätta och ställa krav på revisorers oberoende. Problematiken kring revisorers oberoende är än idag en högst aktuell fråga. Effekten av en revisor som inte förhåller sig oberoende kan vara att företagets intressenter förses med information som inte är rättvisande. Bakomliggande faktorer som kan påverka revisorers oberoende är revisionsbyråns arvoden och klientföretagets storlek. I denna studie kartlägger vi andelen orena revisionsberättelser och going concern-varningar hos företag som gått i konkurs.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Bakgrund och problemdiskussion: A?nda sedan Liggio (1974) myntade uttrycket the audit expectation gap, fo?rva?ntningsgapet, har detta fenomen underso?kts av flertalet forskare som kommit fram till att det a?r ett utbrett problem runt om i va?rlden. Felaktiga fo?rva?ntningar pa? revisorn och dennes arbete kan vara till stor skada da? det fo?rsa?mrar fo?rtroendet fo?r revisorsprofessionen och leder till mer kritik mot branschen. Som lo?sning fo?resla?s ofta utbildning fo?r ba?de revisorer och deras intressenter, men na?got som inte studerats lika utbrett a?r hur utbildningen ser ut fo?r de blivande revisorerna, d.v.s.

Audiological rehabilitation is a complex process and can involve medical, educational, psychological, social and technical proceedings. The audiologist's part in this process is essential. The purpose of the study was twofold: to describe the audiologist's working process and to explore patient records written by audiologists according to structure, content and comprehensiveness. Method. Out of rules and regulations, code of ethics and literature concerning audiological rehabilitation from the audiologist's point of view, a model for the audiologist's working process was developed.

Fair trials? rights under Swedish law of public administration (FL) are regulated by Article 7 of the Statute. Similarly, fair trials? right under the European Convention of Human Rights (EU Convention) is regulated by Article 6.1. The essay conducts a comparative study of the two legislations and seeks to determine whether Article 7 of the Swedish law of public administration is consistent and compliance with Article 6.1 of the EU Convention.

Sahlgrenska Academy at University of Gothenburg Department of Internal Medicine and Clinical NutritionAbstractTitle: Can probiotics prevent atopic dermatitis in children with high risk?Author: Laura Pienihäkkinen and Max OlinSupervisor: Heléne Bertéus ForslundExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2012Background Allergic disease is today common, this including atopic dermatitis, which is the most common inflammatory skin disease in the world. Heredity has been shown to play a major role in the development of this disease. It is therefore of high interest for both the individual and society to find effective methods for preventing atopic dermatitis in individuals with high risk profile. Probiotics are beneficial for the bacterial profile in the intestine and it is therefore of interest to study if they through their anti-inflammatory effect could prevent atopic dermatitis.Objective The aim was to study whether administration of probiotics to the mother and the child (directly or via breast milk) could prevent atopic dermatitis in children with high risk profile (at least one first degree relative with a diagnosed allergic disease).Search strategy A systematic literature search was done in databases PubMed and Scopus with search terms maternal, prenatal, probiotics, allergy, atopic dermatitis, prevention, and children.Selection criteria Randomized, controlled human studies and original articles in English were included.

Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).

Personalomsättningen inom revisionsbranschen är ett viktigt ämne eftersom revisionsbyråerna behöver hålla kvar kvalificerad personal med hög kompetens för att kunna upprätthålla god revisionskvalitet. Eftersom revisorsprofessionen anses vara ett prestigefyllt yrke med höga inträdesbarriärer är det viktigt att ifrågasätta varför någon som väl kommit in väljer att lämna.Syftet med uppsatsen är att förklara vad som påverkar karriärbyten bland revisorsassistenter. Detta kan bidra till en bättre förståelse kring varför revisorsassistenter väljer att sluta innan avlagd revisorsexamen. Med hjälp av en kombination av teorier från bland annat socialpsykologi, motivationsteori och tidigare forskning har en modell utvecklats som illustrerar de olika faktorer som kan antas påverka revisorsassistenters karriärbyten. För att testa modellen har en enkätundersökning om nuvarande och före detta revisorsassistenters uppfattningar och motivationsfaktorer gjorts.Resultatet av undersökningen visar att karriärbyten bland revisorsassistenter kan bero på flera olika faktorer, och indikerar att vissa faktorer som identifierats genom tidigare litteratur kan ifrågasättas.

Predicting corporate failure is an increasingly important topic in the world of economics today. This paper, with the help of the credit ranking company Syna AB, aims to investigate a few different statistic strategies to do just that. This task is accomplished by using a data material of 250 000 Swedish companies divided into two subsamples. The first sample is used to develop the model and the second as a validation sample. The model developing sample holds 160 000 companies divided into five different subgroups based on size and age.

Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).

During the spring semester of 2012 did Petra Hollsten independently a thesis on reducing the environmental impact of capsule for coffee, tea and chocolate. The work was performed at Karlstad University, Faculty of Technology and Science under the Bachelor of Science program in innovation, technology and design. The project's scope is at 22.5 points.The employment for this project is the company Löfbergs Lila AB in Karlstad. Supervisor at the Principal has been Maria Herou Wallner and Sandra Lyxell, product managers. Supervisor at Karlstad University is Monica Jakobsson, lecturer and program leader for innovation and design engineering program.

This report is a master thesis performed by Adam Lundin at the company Sandvik Coromants production facility in Gimo. The work started in January 2013 and went on for the duration of 20 weeks, which is equivalent to 30 hp. The project was executed at the department GVR10. The scope of the project was to create a base for improvements in the purchasing process of direct material to the production. The background to the project was that the centralized purchasing department has gone through changes and decision was taken to decentralize the purchasing of direct material to Gimo.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: The effect of the glycemic index of breakfasts in energy intake inchildren and adolescentsAuthor: Charlotte Olofsson, Cornelia Johansson and Maria NordbeckSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 16, 2013Background: The glycemic index (GI) and it´s effect on energy intake is a debated subject.Research has been done whether food with lower GI decreases hunger and lowers energyintake, which could be an effective tool to prevent overweight in children and adolescents.Breakfast eating is successful for maintaining a healthy weight and it´s therefore interesting tosee if the quality of the carbohydrates matters.Objective: To evaluate the scientific evidence regarding the effect of GI of breakfasts inchildren?s and adolescents energy intake.Search strategy: To find relevant articles, a systematic literature search was made in thedatabases PubMed, Scopus and Cochrane. Search terms that were used were: breakfast,breakfast quality, children, glycemic index, energy intake, obesity.Selection criteria: Randomized controlled trials and cohort trials, breakfast eatingindividuals, children and adolescents under 18 years old, reported glycemic index. Outcomemeasurements: Energy intake.Data collection and analysis: Six original articles met the inclusion criteria and werereviewed by the SBU audit template for randomized and controlled studies. There after onearticle was excluded because of very low quality of the study.

Hydropower is the largest renewable energy source available in today's society. Operation and production is handled by high-tech electronics. This thesis is done on behalf of Statkraft Sweden AB who wants to explore the possibility of replacing the hydraulic cylinder with an electric actuator, generally as well as a case of a small power station on the river Nissan. Whether it is the chaplain or francis turbine vanes are actuated by hydraulic cylinders. Because of Gustavsberg hydropower is inconstant operation, this report is based on power calculations, which are read and computed according to the available hydraulic diagram.