Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén imikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för attbedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömassom kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativaegenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningenenligt rådande lag.

After repeated criticism of the social services about how they manage family care, the National Board of Health and Welfare decided to solve the problem by importing a model used in England (Integrated children's system). This was translated into Swedish conditions and named BBIC (Barns behov i centrum = Child?s needs at the center). Our study aims to investigate whether BBIC will contribute to more and more extensive follow-ups of children placed than before, with a focus on the child's best. This has been studied through qualitative interviews with six social workers who work with children investigations.

Information and communication technologies (ICT) are constantly evolving in today's information society. The school uses ICT as a teaching tool and it begins to be included at the leisure-time in school by the educators.Aim of this study is to examine how educators describe their perceptions and experiences of using ICT in the leisure activities. The questions is about how the educators use ICT, what they believe children learn of ICT, and which advantages and disadvantages they see with ICT at leisure-time in school.Through a qualitative approach, I have had my questions answered by six trained educators, five of whom are recreational educators and one who is a preschool teacher. These have individually answered my interview questions as an interview took place over a phone call, while the others answered the same questions by e-mail. The interview questions were open-ended questions that were formulated so the educators could respond so freely and fulfilling as possible.The survey shows that teachers use ICT in multimodal approach at leisure-time in school, both in informing parents and in activities with the children.

Abstrakt I den här uppsatsen undersöks hur ett narrativ kan drivas inom digitala spel enbart med hjälp av spelmiljön. Syftet är att få förståelse för vad miljöberättande behärskar som en självständig form av berättande och vad författarna kan göra för att uppnå detta mål. För att undersöka problemområdet genomfördes en spelproduktion där metoder framtagna under undersökningens gång applicerades. Produktionen testades av utomstående studenter i medieteknik och resultaten sammanställdes med reflektioner kring vad som uppnåtts och de metoder som applicerats. Undersökningen beskriver arbetsprocessen och metoder och visar hur dessa kan driva ett narrativ med en spelmiljö. Abstract In this thesis examines how to drive a narrative in digital games using only the game environment.

Denna slutreflektion kommer att beskriva planeringen och utvecklingen av en alternativ sorts arbetsmetod kallad Cloudmetoden, vilken lämpar sig för mindre arbetsgrupper som utvecklar digitala medier (i vårt fall spelproduktion). Slutreflektionen kommer att innehålla beskrivningar om vilket typ av problematik som gjorde att vi valde att skapa ett eget sätt att arbeta. Vi diskuterar och jämför vår arbetsmetod med redan existerande projektmetoder inom digitala spel. Vi kommer nämna de produkter som har skapats med hjälp av vårt arbetssätt och hur vi arbetade med dessa. Nyckelord: Cloudmetoden, spelproduktion, projektmetod, alternativ, digitala medier. This text will describe the planning and development of a new kind of working method we call The Cloud Method , which is suited for smaller teams who develop some kind of Digital Media. (In our case, video games).

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

This report describes the development of a sample loader for my diploma work at Q-linea AB in Uppsala. The sample loader will replace the process of loading fluid samples into Q-linea?s instrument for biomolecule analysis. The earlier process was done by hand and was a time consuming and inefficient task.The work was initiated with a design phase where an overview of the system was created. The sample loader will be receiving text commands from a PC that coordinates all the subsystems like pumps and lasers on the analysis instrument.

This essay examines how three big Swedish newspapers depicts e-sports and computer gaming and how the depiction change during 2000-2013. The study will also examine whether e-sports is being portrayed as competitive sport. The purpose is to investigate which attitudes that can be identified towards computer gaming and its culture in major newspapers such as Aftonbladet, Dagens Nyheter and Svenska Dagbladet and how these attitudes eventually changed over time. The sources that will be used in both the quantitative and qualitative analysis are based on web articles, mainly because the paper editions does not provide much, if any, information about computer gaming and e-sports and also because of the convenience of being able to quickly find articles to study. Results indicate that computer gaming is being depicted in a clear negative fashion during 2000-2006, and that the depiction of e-sports is somewhat positive but not as glorifying as for the years 2007-2013. During this period, there is a apparent tendency of e-sports being introduced to readers who are unfamiliar with the gaming culture. As for the attitudes towards computer gaming, the depiction is still somewhat negative, mainly because the debate about computer games and violence was revived because of several acts of violence in shape of school massacres and mass murder.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

Denna kandidatuppsats syftar till att utvärdera en i sammanhanget ny modell för värdering av optioner. Modellen går under namnet SABR och har enligt flera bedömare tagit en position som branschstandard inom vissa områden. Flera forskningsrapporter har presenterats i vilka modellen analyseras matematiskt och tillämpas på specifika marknader. I denna uppsats används data från Chicago Board of Exchange, mer specifikt optionen på S&P 500 index. Tillämpningen grundas på en kalibrering (regression) av vissa parametrar.

I have studied how human networks can affect decision-making and different constellations. The primary purpose is to clarify the possibility to affect the decision to move the infrastructure investments from Region Skåne to Region Västra Götaland. The study starts at the EU-level and continues to the Government and on to the region. Region Skåne is studied especially since it was from there the infrastructure investments were moved.The conclusion is that there is no specific representation in the government that represents regional topics, in spite of the fact that almost 30% of the members of the Parliament come from these regions. There is no discussion between the members that could be considered a networking-activity beneficial for the regions.

Förutom att uppfylla gällande regler och riktlinjer för rollen skall den som är verksam som handledare för studenter i deras fartygsförlagda utbildning även känna ett stöd från arbetsgivare och kollegor. Syftet med studien var att undersöka om handledarna upplever att de får detta stöd och även undersöka vad lärosäten, SUI och studenter kan göra för att underlätta handledningen. Studien har genomförts med en kvalitativ metod med semistrukturerade intervjuer ansikte mot ansikte. Fem respondenter intervjuades var för sig mellan den 24:e februari och den 11:e mars 2014. Resultatet visade att det finns utrymme för förbättringar i form av olika sorters stöd till handledare.

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.