BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Background: Living with stroke not only means coping with physical limitations, but a stroke also leads to other losses, which in various ways may change an individual?s life. A nurse can play a significant role in regards to consequences in the ordinary day of life for patients with stroke. Aim: The aim of this literature study was to describe patients? experiences living with stroke.

This thesis has been written within the research project ?Tillfälligt Uppbrott?, which concerns youths who have run away or been thrown out of their homes. The project is based on a na-tional poll among more than 3000 high school students. Our purpose has been to study youths who have left home and their own experiences. We have looked at all the question-naires in which the youths stated they had left home and focused on their answers to five open questions.

The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

The aim of this study was to investigate how disabled pupils feel about school lessons in physical education. Previous studies in the area show that many disabled pupils think that this is a problem. Drawing on data from one-to-one semi-structured interviews with six students in the age of 11-14 years, this study focused on how students with disability cope with their impairments and physical activity in school. The interviewees? background displays a wide range of sport related activities and besides school the interviewees seem to be engaged in different sports associations on their leisure time.

In September of year 2006, a young boy was brutally killed by a girl, age sixteen, in Örebro, Sweden. Girlgangs became a frequent subject in media. Professionals? working with adolescents claims that girlgangs notis an existing phenomena in Sweden as it is in for example in the United States. The aim of this thesis was to investigate if teenage girls in Sweden have a tendency to join gangs as they do in the United States.

The aim of this study is to analyse and investigate a rather new field of LIS studies, i.e. link analysis which is a part of webometrics. Webometrics has been described as the quantitative study of web based phenomena drawing on bibliometric or informetric methods. Link analysis has its counterpart in citation analysis within the field of bibliometrics. The questions the study investigates are if webometrics can provide LIS with new knowledge and if there is a place for webometric studies in LIS research.

Background:About 250 000 children develops cancer every year. Most of them has a parent and a family who also is getting affected. During this time the parents go through a crisis and the nurse had a central role to help them through the hard time. Aim: The aim of this study was to illuminate parent´s experiences of living with a child with a cancer diagnose during the illness. Method: A literature -based study, qualitative content analysis of 14 qualitative articles.

This is a paper about the effects from smoldering fire on lithic objects from an archaeological view. The introduction gives the background to this paper, a short orientation to forest wildfires and why the work is limited to: flint, quartz, quartzite and slate. Material and methods describes the stone materials and the setup that was used in the temperature logged tests with three replications for each type of material. The fuel in the burnings was peat on a bottom of sand. Flint showed a more drastic effect from heat compared with the other materials. Slate seems to have greater tendencies to change to darker colour and luster at lower temperatures than the other materials.

Background: Do our elder starve? A good nutrition state gives a good health and comfort. The research displays that is it exists shortages in energy and nutrition needs for the older. Aim: The aim with this study was to elucidate the mealorder and the mealsituation for the elder and how the nurse handles this. Method: This litterateur review was based on teri research studies.

The background for my thesis is the fact that with rising electricity and oil prices it becomes interesting to calculate on alternative heating systems. I have chosen to calculate upon my parents? farm, which today heats the dwelling house with wood. This is very time-consuming work, time which could be spent on other work. The main objective for this study is to compare three different heating systems to decide how they differ considering effort and cost. The result from the calculations was that grain-heating system demanded the least amount of work, but the total cost was a little higher compared to chips heating. Chips heating required half as much work as today?s wood heating and had a little lower total costs compared with the corn heating. Which system to choose largely depends on how the own work is valued.

The aim of this essay is to find out how different factors influence the occupational role in a rehabilitation garden. The study is based on two qualitative interviews with and shadowing of the gardeners in the rehabilitation gardens of Alnarp and Gröna Rehab in Gothenburg. The result shows that the main factors that influence the occupational role is the gardener?s background, the garden/place, the participants, the team and the possibilities for development. The occupational role appears to consist of several different roles; the team-worker, the activity and project manager, the source of inspiration, the educationalist, the informer, the therapist and the fellow human being.

AbstractThis is a study of present day dogs with the purpose to establish a method to investigate archaeological dogs and determine their use in the past. The study has focused on measurements of five bone elements, scapula, humerus, radius, ulna and femur. A principal component analysis has been applied in order to decide which measurements to be further used in the analysis. Different proportions have been calculated on these measurements.A test to try the method has also been done on bones of a wolf and a dog without known background. The results from the different elements are positive, and they narrow the field down to two dog types of which one is more likely to be true than the other.The final results show that, although over lapses between the four different dog groups; hunting dogs, guard/work dogs, sled dogs and shepherd's dogs exists, it is possible to distinguish different dog usage from the proportions of the bones..

Background Satisfaction of life and wellbeing is shown to be important when the quality of life is to be understood. The nurse has a significant role in the care of the patient and in his/her experience of life. Aim The purpose of this study is to examine the quality of life, from a nurse perspective. Method The text analysis was carried out with qualified attempts, of a book, "Quality of life a challenge for the nurse" (in Swedish) by T. Rustoen, a nurse who also worked as a teacher in Norway.