AbstractThe aim of this essay was to examine the process from the teachers plan to what the stundents actually learned in the history subject. Too respond to the aim, I have performed interviews with one teacher, four students and also observed one lesson. The interviews and observations have been analysed according to other writers works in this subject. The questions the essay starts out from is: What is the teachers plan for the lesson? How did the teacher and the students carry trough the lesson? Have the students achieved the teachers aim for the lesson? Thanks to the teachers plan for the lesson, how the teacher carried trough the lesson, and the teachers relation to the students, there was good conditions for learning.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.

The use of social media has increased considerably in recent years and has also caused some problems. It has been notable cases in the media where employees adversely criticized their employer on social networks, which subsequently led to the dismissal of the employee. The purpose of this study is to investigate an employee's right to express themselves about their employers in various forms but the main focus will be on social networks. The study investigates employees on both private and public sectors.Employees have a duty of loyalty to their employer, which means that they must be loyal to their employer and not deliberately harm them. The reason that employed comment his employer on social networks has its basis in that they also have freedom of speech and it is raised in such a case, a collision between their rights and responsibilities as an employee.The employees also hold a critique right entitling them to publicly criticize the employer and its activities.

Denna examensrapport redogör för hur man kan få en kortslutningsskyddadoch säker inkoppling av en DC-länk mellan två skiljda elektriska system.Rapporten bygger på hur en lastbil ska kunna få en större säkerhet för attbibehålla sina elektriska bromsar om tex ett av bromssystemen tappar sinordinarie matning.Lastbilens bromssystem består idag av två skiljda elektriska system med ett 24volts strömförsörjande batteri vardera. Det ingår två stycken elektriskabromsar i varje system. Om det tex blir fel på en av bromsarna och dennapåverkar ett av systemen vill man kunna koppla bort denna enskilda bromsmed sitt system. Man vill även kunna försörja den fungerande bromsen somsitter i samma system via en så kallad Axle Link. Denna strömmatningslänksitter mellan två hjulpar på samma axel.I denna studie undersöktes möjligheten att realisera en kortslutningsskyddadoch säker DC-överföring via en Axle Link, i första hand med diskretakomponenter.

Background A lot of children live in families where a parent is suffering from some kind of mental illness. As nurses we have to notice these children, when we meet patients with mental illnes.Aim The overall purpose of this study was to examine if and how the district/ psychiatric nurse acknowledge the child?s situation, when a parent is suffering from mental illness.Method A qualitative approach was chosen for this study. Six psychiatric nurses and seven district nurses were interviewed. Content analysis was used for the analysis.Result Four main themes appeard in the result: dialogs of different character, family focus, collaboration and report duty.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.

What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated.

AbstractThe employer is obliged to initiate negotiations with the union organization to which the employer is bound by a collective agreement. This applies both to decisions which imply a substantial change in workplace operations or employment conditions of the individual employee. In case law this obligation has been very extensive through all cases that have been up in the Swedish Labor court. Due to this fact the employer?s duty to negotiate has been interpreted very broadly.