Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter.Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott.Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen.

Title:        PR-industry: The industry that cannot promote themselves?                ? A thesis of how PR-agencies use relationship marketing to                promote themselves.Authors:    Julia Edvardsson & Jennie JonassonAdvisor:     Navid GhannadLevel:         Bachelor thesis in Marketing, (15 ECTS), Spring 2012Keywords:   Public Relations, Relationship Marketing, Relation, Interaction and NetworkPurpose:    The purpose of this thesis is to bring a better understanding for Public  Relations and for how the PR-agencies promote themselves. The thesis will explore the following questions:? How do the PR-agencies uses relationship marketing to reach out with their knowledge to their potential customers?? Are the any differences between their promotions when it comes to the agencies orientation?Theoretical framework: The chapter begins with a definition of Public Relations. After that a framework of Relationship Marketing theory is made with headlines as relations, interaction and networking.Method:      A qualitative research method, with a deductive approach, has been implemented.

Syftet med studien var att undersöka hur olika behandlingsenheter i Sverige utvärderade effekterna av interventioner för barn med autism 0-6 år, oavsett om det rörde sig om enstaka åtgärder eller hela program. Det var också intressant att se om, och i så fall hur, man tog hänsyn till risker och möjligheter som kunde bidra till variation i utfallen. Kontakt togs med samtliga landstings, och två privata, behandlingsenheter. Brev innehållande information om studien och en enkät med studiens frågor skickades ut.Resultaten visade att man i första hand utvärderade effekterna genom någon form av bedömningstest t ex. PEP, VABS eller ADOS.

In Sweden the work of reducing acidification and its prime cause; emission and deposition of sulphur dioxide, has been going on for decades. Despite of all the work that has been done the positive progress in the acidified areas is slow. This is partly due to a long recovery time for the acidified areas but also because the reductions of emission and deposition of sulphur dioxide have not been large enough. Emissions of sulphur dioxide from land based source in Sweden are estimated to 34 000 tons in the year of 2010. During the same year, approximately 182 000 tons of sulphur dioxide will be deposited over the Swedish territory.

Works on transparent paper, also commonly known as tracing paper, have been described as ephemeral or temporary working documents and they usually number large quantities in archival and museum collections. They have therefore previously been considered of lower priority and can be found in poor condition due to a lack of treatment or suitable storage prospects. In addition, transparent paper can be very sensitive to moisture and reacts by deformation or loss of transparency. Due to the volume of these works and the necessity of treatment, there is a call for simple and efficient conservation methods. A common solution in archives for the treatment of water-sensitive works on paper has been the use of heat-activated tissues as they can be applied without the introduction of solvents. There is little published about the use of heat-activated tissues on transparent paper and is mentioned only briefly in existing literature.

Bakgrund: Det är viktigt att kliniskt kunna avgöra om idrottaren är tillräckligt rehabiliterad för att återgå till full träning och matchspel eftersom otillräcklig rehabilitering är den största riskfaktorn för återskada i hamstrings. Därför skulle ett test med enkel utrustning behöva komplettera den kliniska undersökningen.Syfte: Studiens syfte är att undersöka vilket samband som finns mellan genomförandet av Nordic hamstring strength test och Asklings hamstring test utifrån skattning av smärta och obehag i samband med testen. Huruvida deltagarnas tilltro till att prestera sitt yttersta i en 90 min fotbollsmatch påverkas efter testerna samt att beskriva obehag och smärta efter testerna för spelare som varit skadad eller inte under senaste sex månaderna.Metod: 22 fotbollsspelare fick skatta sin tilltro till sin egen förmåga att prestera sitt yttersta i en 90 min fotbollsmatch samt skatta obehag och smärta med VAS i samband med testerna. Hamstring Outcome Score användes för att få en helhetssyn av deltagarnas funktion och skadehistoria kring hamstring. Spearman?s rho och Wilcoxon?s teckenrang test användes för att analysera resultatet.Resultat: Korrelationen mellan Asklings hamstring test och Nordic hamstring strength test var moderat (0,4-0,6) dock signifikant på <0,05.

Avsikten med den h?r litteratur?versikten var att unders?ka vilka specialdidaktiska verktyg som anv?nds i musikundervisningen f?r elever med NPF i ?ldrarna 11 ? 16 ?r. Uppsatsen ?r utformad som en systematisk litteratur?versikt med 23 internationella forskningsstudier, vilka publicerats mellan 2013 och 2024. Musik?mnet i grundskolan ?r ett ?mne som kan vara utmanande f?r elever med NPF.

This master of science thesis intends to examine how the established innovation theoriesinteracts with the social and cultural phenomena arising from the reduction in communicationcosts as a result of the development of the internet.The aim is to present a knowledge inventory of attitudes to and experiences of an openapproach, with emphasis on collaborative innovation, in product and service developmentdriven companies in different fields. The studied theories and the empirical results forms thebasis for an analysis of how companies can benefit from the diversified knowledge that existsoutside their borders as well as an exploration of the potential for this kind of knowledgeexchange to act as a catalyst for innovation.The theoretical part of the study is based essentially on two tracks: (1) innovation theories witha focus onopen innovation and user innovation, and (2) a broad review of how theories ofdiversified knowledgeand collective intelligence has become possible to apply in an innovationcontext. The empirical part of the study is based on material obtained from semi-structuredinterviews with respondents from six companies.The results show that companies have implemented unstructured innovation initiatives withoutany formal links to the structured product development processes, which are part of thecompanies core activities. The main conclusions include the following insights: There is a needfor structured links between the unstructured initiatives and the core activities, which makes itpossible to take promising ideas to market. The companies also have to lose some control of theunstructured initiatives; consequently it is impossible to pinpoint what the outcome will be.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

Velofarynxinsufficiens (VPI) innebär en otillräcklig förmåga att stänga passagen mellan mun- och näshåla. En ofullständig slutning får konsekvenser framför allt för talet, då luft passerar genom näsan även vid orala språkljud och leder till en avvikande talklang och artikulation. Dessa avvikelser kan vara mer eller mindre framträdande i talet och innebära allt ifrån en lätt förvrängning av talklangen till att talet blir oförståeligt för omgivningen, vilket får allvarliga konsekvenser för möjligheten att kommunicera verbalt. VPI kan behandlas på flera sätt, dels protetiskt, dels med kirurgi. Deltagarna i denna studie har alla genomgått operation med uppåtbaserad farynxlambå, som är en väldokumenterad och effektiv metod för att behandla VPI. En vanligt förekommande biverkning till operationen är luftvägshinder, exempelvis nästäppa, snarkning och sömnapné.  Syftet med studien var att undersöka deltagarnas egen uppfattning om operationsresultatet gällande tal och biverkningar, med hjälp av en enkät för självskattning.

Society has seen a tremendous increase in threats, violence and especially unprovoked violence perpetrated by youths. Violence and more seriously unprovoked violence has become a major problem for many service corporations as it gives them bad image and reputation. Corporate Social Responsibility CSR encourages many companies to engage in social activities as they realize that the company is part of the society and the environment. What affects society may sooner or later affect the corporate. For any business to prosper and create a long-term relationship with its customers, it needs a safe environment both for the customers and staff.Feedback from customers and staff is survival and these two (customer and staff) are the most vital assets any firm could have.

The aim of this study was to describe and analyse the constructions andinterplay of gender, ethnicity and sexuality between female and male careworkersand residents in a nursing home. To explore this from a qualitativeeveryday life?s approach, material was collected through participating observations,interviews, and informal conversation with careworkers and residents.The result points out that historical patterns of gender and caring relatedto this context still matter and affect both careworkers and residents. Forexample, female careworkers talked about the concept of caring as a genuinefemale experience, while male careworkers, who were in a minority, insteadtalked about caring in more gender-neutral words. The result also indicatesthat a larger number of male careworkers not necessarily leads to a highergrade of gender equality.

Kvinnligt karriäravancemang i allmänhet, och kvinnors problem att nå organisatoriska toppositioner i synnerhet, är ett ämne som länge varit föremål för diskussion. Åsikterna om hur snedfördelningen ska åtgärdas går isär och har lett till heta debatter. Inte minst förslaget om lagstadgad kvotering i svenska styrelser har rört upp känslor och debatterats intensivt. Stiftelsen AllBright la 2013 fram en rapport som visade på att det finns fler med namnet Johan i svenska styrelser än det finns kvinnor. Detta uppmärksammades stort i flertalet media.

Single vehicle accidents are one of the most common types of accidents that occur on the Swedish road network. Depending on the design of the road, the presence of a crash barrier and embankment on the roadside, the outcome of a roadside collision can lead to serious injuries and even deaths.The aim of this project is to investigate the possibility of improving road safety by designing the optimal roadside area based on the results of a life cycle cost analysis (LCC).The questions that have been answered during the duration of this project are:1) Describe the current technical solutions for roadside area design and the various barrier types used in Sweden.2) Complete an existing mathematical model that has been developed by Hawzheen Karim, for calculating life-cycle costs for various roadside areas.3) Calculate and compare the life cycle costs for the side area with a barrier and without a barrier.By performing an analysis of the documentation on the current guidelines and rules for shaping the roadside, was it possible to describe the current technical solutions for the formation the roadside as well as the current roadside barriers in use today. A mathematical model for calculating the life cycle costs of different barrier types had already been developed by Hawzheen Karim. This model was supplemented so that it could calculate life-cycle costs of the roadside region with and without a barrier. After the model was completed, an analysis was performed to obtain life-cycle costs of a roadside with and without a barrier.The result showed that there is a clear relationship between the slope inclination, fill height, and the rate at which the costs rise.

Dystocia, or difficult birth, is a commonly seen complication to natural birth in veterinary hospitals. Although other methods of resolving dystocia exist, 60 % of dystocias will need to undergo caesarean section. To perform a caesarean section, the bitch will have to undergo anesthesia. The purpose of this literary study was to provide a deeper understanding regarding how the physiologic changes that occur during pregnancy influence anesthetic management in the bitch and puppies. Which anesthetic drugs and drug combinations indicated was also investigated as well as how a veterinary nurse can optimize care of the mother throughout the procedure and how resuscitation of the puppies should be carried out for best possible outcome.