Intresset för att redovisa hållbarhetsinformation har ökat kraftigt sedan 1990-talet. Denna redovisning fick till att börja med följa med som en bilaga till den årliga finansiella redovisningen. När det sedan blev allt vanligare med denna sorts redovisning, och redogörelserna dessutom tenderade att öka i omfattning, började man separera det som man idag kallar för hållbarhetsredovisning från den finansiella redovisningen. Trots att det fortfarande är en relativt liten andel företag som upprättar hållbarhetsredovisningar runt om i världen, så har det blivit en vanlig standard bland många stora internationella företag. Granskning av hållbarhetsredovisning är ett relativt nytt fenomen och det är endast en handfull svenska företag som låter granska sina hållbarhetsredovisningar.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

The tourism industry in Sweden has expanded in recent years and the increasing industry has meant that customers are in need of a reseller for their trips abroad. Today there are three types of retailers available. These are : Traditional travel agencies , tour operators and online travel agencies.Online Travel agencies are the most modern online option for customers. Their existence has made it easier for the customer and reservation can be made anytime and anywhere. The competition has intensified between the three retailers and the traditional alternatives must find new ways to survive.

Syftet med denna studie var att belysa vårdlärarnas lärarkompetens och deras uppfattning om vilken kompetens som behövs i valideringssituationer inom vård- och omsorgsutbildning. Frågeställningarna var: vilken lärarkompetens har lärarna som arbetar med validering och behövs det någon specifik lärarkompetens i valideringssituationer. Vi har valt att använda oss av en kvalitativ metod i denna studie där målet har varit att få en förståelse för lärarnas egna upplevelser och uppfattningar. Studien genomfördes med halvstrukturerade intervjuer med sex lärare inom omvårdnadsprogrammet. Resultatet visar att ingen av lärarna i studien har en formell utbildning i validering, samtliga har dock gedigen erfarenhet av såväl praktiskt arbete inom sitt eget ämnesområde som undervisning inom vuxenutbildningen.

Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Purpose: The aim of this thesis has been to study and obtain greater understanding of the consequences of active social media use. Specifically, in terms of social identity, social life and the sense of belonging. Secondly, the thesis studies the consequences of disconnecting and for a limited amount of time opt out of the social media context.Method/material:  The study is based on an explorative, cultural ethnographically-inspired method, in which four respondents were studied: two men and two women, all frequent users of social media. This was done in three steps: initial interviews, followed by social media diaries and finally a focus group. By allowing these methods to complement each other, the goal was to create an overall picture of the importance of social media in their everyday lives.The study's focus lies on the week in which the respondents kept social media diaries.

De uppgifter som revisorn presenterar i sin revisionsbera?ttelse bo?r intressenter och fo?retag ha fo?rtroende fo?r. Revisorn ska vara en oberoende la?nk mellan intressenter och fo?retag. La?saren fo?rva?ntar sig finna eventuella ekonomiska problem i a?rsredovisningen.

Syftet med denna studie var att belysa vårdlärarnas lärarkompetens och deras uppfattning om vilken kompetens som behövs i valideringssituationer inom vård- och omsorgsutbildning. Frågeställningarna var: vilken lärarkompetens har lärarna som arbetar med validering och behövs det någon specifik lärarkompetens i valideringssituationer. Vi har valt att använda oss av en kvalitativ metod i denna studie där målet har varit att få en förståelse för lärarnas egna upplevelser och uppfattningar. Studien genomfördes med halvstrukturerade intervjuer med sex lärare inom omvårdnadsprogrammet. Resultatet visar att ingen av lärarna i studien har en formell utbildning i validering, samtliga har dock gedigen erfarenhet av såväl praktiskt arbete inom sitt eget ämnesområde som undervisning inom vuxenutbildningen.

Sahlgrenska Academy at University of GothenburgDepartment of Clinical NutritionAbstractTitle: The effect of nutritional treatment on functional recovery after stroke, a systematic reviewAuthor: Ingrid Blankenau and Amanda LindbladSupervisor: AnneMarie GrönbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTS Type of paper: Examination paper, 15 hpDate: April 13, 2011Background: Every year 30 000 people in Sweden suffer from stroke. This costs society about twelve billion SEK. Many stroke survivors experience functional impairment which may lead to difficulties for them to meet their nutritional needs. Nutritional treatment is important in the recovery process after stroke as malnutrition increases the risk of complications.Objective: To investigate the possible effect of nutritional treatment on functional recovery after stroke.Search strategy: The search was conducted in the databases PubMed, Scopus and Cochrane by using the English keywords stroke, nutrition, rehabilitation, functional outcome, recovery, acute stroke, ischemic stroke, ischemic acute stroke, nutrition therapy, brain hemorrhage, functional recovery and nutritional rehabilitation.Selection criteria: Studies published before 2001 conducted on human subjects who suffer from stroke where they measured functional capacity and did a nutritional intervention, written in English, Swedish or Norwegian, and did not have to be requested from the library.Data collection and analysis: A systematic search was performed in PubMed. Studies which had an interesting heading were examined and abstract read.

Iron deficiency is one of the most frequent micronutrient deficiencies around the world. Low iron bioavailability simultaneously with a high iron requirement is a high risk factor for developing iron deficiency. Probiotics are microorganisms that confer a health benefit on the host. Prebiotics are oligosaccharides which provide a health benefit on the host due to a positive modulation of the microflora in the gut. The aim of this paper is to evaluate if there is a connection between pro-and/or prebiotics and iron bioavailability.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

In the rate of changes condition of the market in shape of increasing competitiveness situation, local as global, this leads to that logistics has to be developed in the same rate. Logistics has been developed from the military and after the war, logistics was figurative to the companies transport- and store problems. After this, logistics had been divided up into four different time phases (the seventies to the 21:th century). All these time phases have together develop the spectacle and focus of the logistics today. Afterward further developing of the logistics approach to Supply Chain Management (SCM) and afterward SCM, Demand Chain Management (DCM) was developed in aim to secure that the right products were manufactured on the basis of the end customers real requirement and wishes.This paper is taking the aim and problem formulation as a starting point.

Diskussionerna om ?granskning? av miljö- och hållbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrågan ökar angående bestyrkta hållbarhetsredovisningar. Detta på grund av de ökade kraven från organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmärksamheten riktas mot såväl företagens samhällsansvar som den enskilda revisorn och revisorsprofessionen.Det finns en pågående forskningsdebatt som grundar sig på struktur kontra bedömning i revisionsprocessen.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.