In an attempt to make social work evidence based, the Swedish National Board of Health and Welfare, has recommended the use of standardized methods. As there are very few instruments that are defined as standardized, we decided to compile studies made with the "Family Climate self-rating scale", FCS, that is used by the profession, although not yet validated. We were looking for conformity in results and functionality in family treatment. FCS comprises a list of 85 adjectives to reflect different aspects of the emotional atmosphere in the family. It has been used since the late 80´s and there has been no attempt to compile results of using the instrument, until now.By searching in databases and libraries we found 20 Swedish studies using the instrument, which we compared to each other.

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).

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The goal of this Masters thesis is to examine how people at the production department of Arkivator Falköping AB perceive the internal organisational communication transfer and exchange of information, by means of a communication audit. The objectives are also to characterise the communication climate and the respondents satisfaction with the internal organisational communication within the organisation. The results of the study are compared with the companys information policy and with previous research in organisational communication. Answers from different demographic groups within the population are compared. The communication audit was conducted using a modified and added version of a questionnaire originally compiled by the International Communications Association.

När ett företag importerar eller exporterar varor och tjänster i utländsk valuta kan de exponera sig mot valutakursrisker. Värdet på en valuta idag är kanske inte densamma imorgon vilket kan både gynna och missgynna företag verksamma inom handel. Världsekonomin utsattes för chocker och en av de värsta finansiella kriser upplevdes under 2009/2010. Eftereffekterna kan fortfarande ses av länder exempelvis lokaliserade i Euroområdet. Valutakurser påverkas av makrorelaterad information vilket kan orsaka stora volatila fluktuationer av kurser som kan leda till enorm ekonomisk skada eller stor ekonomisk vinst för företag.

Syfte: Utifrån lagförslagen om åtgärder mot skattefel i SOU 2008:32 vill vi se om och hur företagen påverkas. Metod: I vår uppsats har vi använt oss utav en kvantitativ metod där vi tillsammans med Företagarna har gjort ett utskick till dess medlemmar för att kunna besvara vårt syfte. I denna del ska framgå vilken metod har använts för att utföra studien, hur data har samlats in, analyserats och redovisats.Resultat & slutsats: Vi har kommit fram till att många företag kommer att skrämmas till att välja revision, men den största delen företag är oberoende av förslagen. Oberoende av fråga tenderade svaren att se likadana ut.Förslag till fortsatt forskning: Det förslag som vi har till fortsatt forskning är vad de olika intressenterna kommer att vilja ha för finansiell information då frivillig revision gäller. Uppsatsens bidrag: Denna uppsats ger läsaren en indikation på hur företagen resonerar kring de lagförslag om åtgärder mot skattefel som en utredning på uppdrag av regeringen har utfört..

Booth for operational planning of harvesting and for long term planning, data is today collected manually. Intensive objective field inventories are usually too expensive. To enhance optimisation of timber flow from forest to industry Moore efficient methods for measuring tree stems of standing trees are needed. The performance of terrestrial laser scanners have improved and these could possibly be used within forestry in the future. The objective of this study was to validate how a terrestrial laser scanner could be used to measure stem diameter, and to test how the errors depend on distance from the scanner and tree species. Two plots (one pine and one spruce) were used for this study.

LabVIEW ger en snabb och enkel tillgång till att styra instrument och en mycket stor databas med drivrutiner för DAQ-kort och olika datorgränssnitt (GPIB, serie, osv.).Många instrument och datorer kan anslutas till GPIB-bussen.  Detta kan ge en praktisk modell för utveckling av instrumentets styrprogram i LabVIEW med hjälp av GPIB-gränssnittet.Ett program i LabVIEW 8.2 med hjälp av GPIB-bussen kan kopplas till t.ex. multimetern (HP-34401A) för att mäta och visa multimeters noggrannhet. Men på grund av fel i drivrutiner för GPIB-gränssnittet kunde jag inte köra programmet med GPIB-bussen.Genom att använda LabVIEW 8.2 med hjälp av DAQ-kort kan en PID-regleringsalgoritm simuleras. PID konstrueras med virtuella instrument som innehåller alla nödvändiga komponenter och utrustning som krävs för att reglera någon linjär eller olinjär process exempelvis att nivåreglera två tankar i serie.

There are two objectives of this study.The first one was to study the new instrument Deltack fromPrufbau, and with the new knowledge, study the interaction between blanket and paper.Deltack is a new instrument to measure the ink splitting force. Blankets from an earlier study doneby GATF have been montered on 12 different Deltack print forms and those have together with Deltackbeen the base for this project.This study together with information from GATF?s study shows that some of the blankets have ahigher capability to adsorb ink. Those blankets generate a sharper shape on the force curve, they havea lower dot gain, but they print not as good solid..

LabVIEW ger en snabb och enkel tillgång till att styra instrument och en mycket stor databas med drivrutiner för DAQ-kort och olika datorgränssnitt (GPIB, serie, osv.).Många instrument och datorer kan anslutas till GPIB-bussen.  Detta kan ge en praktisk modell för utveckling av instrumentets styrprogram i LabVIEW med hjälp av GPIB-gränssnittet.Ett program i LabVIEW 8.2 med hjälp av GPIB-bussen kan kopplas till t.ex. multimetern (HP-34401A) för att mäta och visa multimeters noggrannhet. Men på grund av fel i drivrutiner för GPIB-gränssnittet kunde jag inte köra programmet med GPIB-bussen.Genom att använda LabVIEW 8.2 med hjälp av DAQ-kort kan en PID-regleringsalgoritm simuleras. PID konstrueras med virtuella instrument som innehåller alla nödvändiga komponenter och utrustning som krävs för att reglera någon linjär eller olinjär process exempelvis att nivåreglera två tankar i serie.

This thesis is a comparative analysis of language policy in the Post-Soviet states Ukraine and Kazakhstan, wherein the states are seen as rational actors using language as an instrument in the nation-building process. With a take-off point in an underframe of theories on the nation, national identity, instrumentalism, power and the particular role of language in the nation-building process, this thesis shows that language is a key instrument used by the two states.The Ukrainian and Kazakhian language policies create and put across a certain image of the nation, by emphasising the titular languages as symbols of the new states. The line of argument in the language policy is a balance act between large-scale promotion of titular languages and a careful and inclusive attitude towards the Russian language. The biggest differences are that Ukraine, compared to Kazakhstan, has a more comprehensive and consequent language policy with a deeply rooted historic rhetoric. The most obvious instruments of the states in language policy is censuses, corpus-planning and the state choosing one official language..

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Södra Cell Mörrum is one of the five paper pulp plants that are included in Södra Cell, and the paper pulp that is produced here is not only sold to Swedish paper mills. Most of the paper pulp is exported to different countries in Europe. In the manufacturing process the plant needs different kind of process water and there are guideline values for how much copper, iron and sodium this water is allowed to contain. Analyzes of this water is in the current situation done with an atomic absorption spectrometric instrument (AAS-instrument) with a flame. Measurements done with flame-AAS of samples that have concentrations near the guideline values for copper, iron and sodium, are not reliable. The reason for not being reliable is that the quantitation limits of these metals are higher than the limit values.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Syfte och mål: Syftet var att modifiera och utvidga det generiska instrumentet ?Postoperative Recovery Profile? (PRP) för att utvärdera återhämtningen efter kranskärlsoperationer (Coronary Artery Bypass Grafting (CABG)). Bakgrund: Efter en kranskärlsoperation riskerar patienterna att drabbas av en mängd olika postoperativa symtom. Goda kunskaper om återhämtningsprocessen är en förutsättning för god omvårdnad. Vi kunde inte finna något procedurspecifikt instrument för utvärdering av de postoperativa symtomens omfattning och varaktighet efter denna typ av operation. Design: För att utveckla ett procedur-specifikt instrument i form av ett frågeformulär användes en kvantitativ design. Metod: Det generiska instrumentet PRP innehållande 19 punkter, modifierades och utökades med procedur-specifika symptom som identifierades genom en litteraturöversikt. Innehållsvalideringen genomfördes med sjukvårdspersonal (n = 15), inneliggande patienter (n = 12) och polikliniska patienter (n = 4).