Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

This paper is a literature study on search engine optimization (SEO) considering the leader of the search engine market: Google. There´s an introductory background description of Google and its methods of  crawling the Internet and indexing the web pages, along with a brief review of the famous PageRank algorithm. The purpose of this paper is to describe the major important methods for improved rankings on Google´s result lists. These methods could be categorized as on-page methods tied to the website to be optimized or off-page methods that are external to the website such as link development. Furthermore the most common unethical methods are described, known as ?black hat?, which is the secondary purpose of the text.

The purpose of our study has been to examine the methods of validation and reminiscences from an employee point of view. To answer our aim a qualitative disquisition with four assistant nurses and one pedagogue in craft was conducted. The result was divided into three different themes: the view on people with dementia, merits and demerits with the methods and to work with people with dementia. The analysis of the result was made from selected parts of the system theory and symbolic interaction theory.The result of our disquisition can be summarized in that all our interviewed persons above all only can see advantages with the methods and several express that they are good tools to use in their work with people with dementia. The majority of our interviewed persons make use of the methods in everyday, spontaneous, meetings with the elderly.

In this report, we review various methods for generating valid sudoku with few hints. The report begins with a bit of terminology and anoverview of various methods that can be used to generate sudoku. Subsequently we go through the results of these generating methods, where wecan see that in order to generate sudoku with few clues, one must takespecial care how to place the clues of the sudoku. Finally we come to theconclusion that one of the neighbour-generating-method wasthe fastest algorithm for generating sudoku..

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

This study?s purpose was to examine which main forms of teaching methods that occurs in the Swedish nine-year compulsory school and how often learning through social collaboration take place. The study contained literature and interviews with eight teachers. Our research-questions were: What is the teacher?s opinion about different teaching methods, their opinion about learning and teaching and if there were any difference between the teachers teaching younger or older students regarding teaching methods? Our conclusions of this study were that ?lecture-methods? is the most common among teachers.

In soundscape research, the field?s methods can be employed in combination with approaches involving sound quality attributes in order to create a deeper understanding of sound images and soundscapes and how these may be described and designed. The integration of four methods are outlined, two from the soundscape domain and two from the sound engineering domain. This study has shown that by combining these methods the understanding of both the entire soundscape and the specific sounds increase. The study also shows that when the methods are used, there is a qualitative change of the description and understanding of soundscapes and the concrete description becomes more elaborate..

The Swedish school reflects the society that we have today, a society with many different ethnical and cultural backgrounds. The purpose of this investigation is to study how the school is working with children that recently immigrated to Sweden. What kind of methods are they using at school, to get the best development as possible? Do the teachers manage to be concerned of the students in the school? What kind of reception do these children get in the school? What methods are the teachers using? And are these methods really the best to use to enhance the language and cognitive development of these students?The methods I have been using to examine these questions have been qualitative. I have interviewed three teachers about their everyday work in a multiethnic school south of Stockholm.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

This thesis deals with different methods for measuring moisture-related dimensional changes ofwood. Typically relative humidity is measured to determine if the ambient climate around anobject is harmful to it or not. Values between 40 to 65% RH are recommended for hygroscopicmaterials. To know how a wooden object actually reacts to changes in the surroundingenvironment requires methods that involve the object itself. Because of the wood anisotropy,differences in wood structure, finishes and other restraints, it is not always possible to predict themovements.This paper addresses various measurement methods, primarily methods that have been testedin the field of conservation, with examples of their use.

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Stunning of pigs at slaughter constitutes of primarily two methods; carbon dioxide and electricity. Both methods have advantages and disadvantages from an animal welfare point of view. The purpose of this study is to compare different methods of stunning pigs from a welfare point of view. Questions included in the study are 1) What differences are there, from an animal welfare point of view, between CO2 and electricity as methods for stunning pigs? 2) What alternatives are there to the methods currently in use? 3) Which method for stunning pigs is preferable from an animal welfare point of view?This report is a literature review.

A growing problem in Swedish herbicide free agriculture, the Canadian thistle has been the object of several new trials, seeking methods for non-chemical weed control. The new trials have mainly confirmed earlier experiences; that the most successful methods of control are springtime ploughing, repeated cutting and competition from a stout crop. Row hoeing has also been proven effective. As opposed to earlier recommendations, half season fallow has shown to be a risky and often ineffective method of control. Trials regarding biological methods have shown that above others thistle rust (Puccinia punctiformis) may have the potential of controlling Canadian thistle the future. .