In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

I dagsläget finns det inga psykometriska instrument som är specifikt anpassade för kampsportsutövare och de psykologiska krav som ställs under en tävlingssituation. Syftet med denna studie var att utveckla ett användarvänligt psykometriskt instrument för kampsportsutövare baserat på en substantiv teori kring begreppet påtvinga vilja och det teoretiska ramverket kring mental tuffhet. I studien deltog 216 utövare från olika kampsporter med olika erfarenhetsnivå. Data samlades in med hjälp av ett internetbaserat formulär som därefter behandlades med explorativ faktoranalys. Resultatet av processen utmynnade i ett psykometriskt instrument med god validitet och hög reliabilitet som mäter mental tuffhet och därmed förmåga att påtvinga vilja.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

Vårt övergripande syfte med denna undersökning är att finna ut i vilket syfte lärare använder drama i sin undervisning och hur de uppnår dessa. Vi har genom vår litteraturstudie dragit slutsatserna att drama är ett gott instrument för att skapa en sammanhållning i klassen, ett instrument för inlärning som också i förlängningen skapar en trygghet i gruppen och en stärkt självkänsla hos den enskilda eleven. Drama tydliggör också för eleven skeenden inom historien såväl som samhällskunskapen som annars kan vara svåra att förstå och arbeta kring. Genom att intervjua åtta lärare som arbetar med drama i sin undervisning kom vi fram till att drama är ett ypperligt instrument att använda som komplement till den traditionella undervisningen..

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Lundh, P. Kultur som instrument i omvårdnaden av patienter. En litteraturstudie. Examensarbete i omvårdnad 10 poäng. Malmö Högskola: Hälsa och Samhälle, Utbildningsområde omvårdnad, 2006. Syftet med studien var att undersöka kulturens inverkan på olika patientgrupper och att se hur sjuksköterskan kan använda kultur som instrument i omvårdnaden av patienter. Metoden är en litteratursökning efter vetenskapliga artiklar i databaserna: Pubmed, Cinahl, Psychinfo och EBSCO.

Uppsatsen behandlar beskattning av hybridinstrument som är sammansättningar av mer än en typ av finansiellt instrument. Beskattning av hybridinstrument gör det särskilt svårt att särskilja ränta från kapitalvinst..

The purpose of this master thesis is to create, test and evaluate an analytical instrument for children?s library environment based on a theoretical framework consisting of Howard Gardner?s theory of multiple intelligences and Thomas Armstrong?s pedagogical application of the original seven intelligences. We wanted to investigate whether the environment in Rum för barn stimulated all of children?s different intelligences. We also wanted to identify possibilities and liabilities within the analytical instrument.

This report describes the development of a sample loader for my diploma work at Q-linea AB in Uppsala. The sample loader will replace the process of loading fluid samples into Q-linea?s instrument for biomolecule analysis. The earlier process was done by hand and was a time consuming and inefficient task.The work was initiated with a design phase where an overview of the system was created. The sample loader will be receiving text commands from a PC that coordinates all the subsystems like pumps and lasers on the analysis instrument.

As the title reveals this is a study of female college students alcohol habits in Kalmar,Sweden. During the spring of 2012 a total of 118 female students at Linnaeus universityanswered a survey about their alcohol habits. The survey reveled that as many as 67%percent of the answering female students (according to Audit) have risky drinking habits.The drinking habits are explained using Albert Banduras social learning theory in contextto the Scandinavian drinking pattern. The study concludes that female alcohol habits needeven further research. Furthermore the study shows that student initiation have an impacton the female drinking habits and that expectations of that students drink are to some extentimportant to the development of hazardous drinking habits..

This study is based on discussions among Swedish brass teachers about teaching other brass instruments than their main instrument. Why do some choose to teach only with the help of their main instrument while others use their secondary instruments as well? What are the advantages and disadvantages and how do they look upon other ways of thinking in this matter?In addition, the study examines brass teachers? views on the balance between pedagogical and instrumental skill, as well as their views on teaching sound, technique and expression in relation to the age of the student.A questionnaire was used and anwered by 24 teachers with teaching experience in municipal music schools ranging from 7 months to 35 years. The results indicate that pedagogical skill is always important, whereas the importance of instrumental skill increases as the student gets older and more experienced. The advantage of teaching with the help of the main instrument is that one always keeps a high musical and technical level.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typiskt tillfälle man dricker alkohol samt frekvensen av högkonsumtion av alkohol..

Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.

This report describes the development of a sample loader for my diploma work at Q-linea AB in Uppsala. The sample loader will replace the process of loading fluid samples into Q-linea?s instrument for biomolecule analysis. The earlier process was done by hand and was a time consuming and inefficient task.The work was initiated with a design phase where an overview of the system was created. The sample loader will be receiving text commands from a PC that coordinates all the subsystems like pumps and lasers on the analysis instrument.