Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

Within psychodynamic therapy the concept of countertransference is considered as valuable to understand the therapy process. Much of the research has focused on countertransference as dependent to therapy outcome (Hayes, Gelso & Hummel, 2011) and less of the research has been dedicated to trainees view on the concept. The object off this study was to examine how trainees define, identify and use countertransference. The study takes a qualitative approach and phenomenological perception of knowledge. Eight trainees has been interviewed and the interviews has been analysed with thematic analysis.

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

Optimization of soil tillage and crop rotation is important in many aspects, but particularly in maximizing profit margins. Since the economic outcome is usually decisive, it can be interesting to study different combinations of soil tillage systems and crop rotations in order to identify the maximum economic outcome. How a crop functions in a particular tillage system determines whether it is profitable to grow that crop. Different tillage systems affect the soil and its processes in different ways. Reduced tillage often works best on weak-structured heavy clays and on silty clays.

This study is about gender stereotypes that occur in the magazines of ELLE and KING's advertisements in 2014. The purpose of this inquisition is by using a gender perspective to examine the interpretation of women and men, compare how they relate to the traditional gender stereotypes. To answer our purpose of this study, a selection of 400 advertisements were analyzed based on it's content and visual expression. Through a content analysis, we could measure the frequency of 18 variables and put them in relation to each other to grasp the differences that exist between the genders. The results are presented in bar charts based on the variables that proved most interesting outcome between the genders.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Alcohol consumption after training and its effects on muscle gain and recovery adult menAuthor: Frida Carlstedt, Puck JanssonSupervisor: Frode SlindeExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 09, 2014Background: Today, the Swedish population exceeds the recommendations for alcohol intake while advised to move at least thirty minutes a day. It is well established what happens if you drink alcohol before a workout or if you workout the day after an alcohol intake, but it is less well established how muscle gain and recovery are affected by an intake of alcohol in the phase of recovery.Objective: The objective of this review is to investigate if there is a relation between alcohol intake after a workout and effected recovery and muscle gain. This was performed by measuring the outcomes cortisol, testosterone, creatine kinase as well as different measures of muscle strength. The issue was ?Does an intake of alcohol after training affect recovery and muscle gain??Search strategy: A systematic review in the databases PubMed and Scopus with the MeSH-terms: exercise, muscles, recovery of function, training, athletic performance, performance, sport, alcohol drinking, alcohols, alcohol and ethanol.Selection criteria: Criteria for articles to be included in this review were that they would be RCT- and human studies in healthy subjects as well as containing an ethanol intake after a physical activity that consisted of weight training in the form of resistance training or other forms of activity that promotes strength.Data collection and analysis: A systematic search for literature as mentioned above (search strategy) was performed as well as an analysis with the SBU quality review template for randomized studies, and a quality review for each measure of outcome according to Gothenburg University summarized evidence template for measures of outcome.4Main results: Many studies are authored by the same group of researchers and/or are of a lower quality.

The purpose of this thesis was to investigate the need of working instructions in Derome Träteknik ?s industrial house-building factories. Furthermore we wanted to determine an appropriate way for developing working instructions adapted to the conditions in a certain production environment. In the construction industry today prefabricated building elements are frequently used. With this come repetitive work tasks that need to be carefully planned.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.

A webpage can be perfectly usable but if users are unable to find the webpage it will remain unused. Nine out of ten Swedes use a search engine and the most popular one is Google, amongst other search engines. In this report I seek to answer which ranking factors that should be included in an SEO-audit of an existing webpage and also how to optimize a webpage for search engines. Applying the method heuristic evaluation normally used to discover usability issues in an existing interface, on TT News Agency?s campaign site I found issues having a negative impact on the visibility in Search Engines Page Results.

Asthma is the most common chronic illness in children. Re-admissions to hospital are common and asthma has a significant impact on children and their families. The purpose of this study was to describe the outcome of the nurses? information and education handed to the family. The result of this literature study was based on 14 scientific articles which evaluated the families? knowledge and the illness? impact on daily life after different ways of asthma information and education.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

Tidig upptäckt och intervention är av stor vikt när det gäller att komma till rätta med alkoholproblem. För att identifiera vilka som har alkoholproblem använder man sig inom vården av screeninginstrument. Dessa screeninginstrument kan distribueras på olika sätt, till exempel som enkät eller som intervju. Tidigare forskning har kommit fram till motstridiga resultat gällande vilket distributionssätt som ger den mest tillförlitliga informationen. Syftet med föreliggande studie är att undersöka om det finns skillnader i svar till följd av distributionssätt.