Arbetet ger en översikt av litteratur kring kunskapsuttnyttjande, forskning och skolutveckling samt kring handledning, profession, tidsbrist och bemötande. Vi har intervjuat blivande specialpedagoger. Med hjälp av svaren har vi fått reda på vilka önskemål om skolutveckling de har, nu och i framtiden och vilka hinder och svårigheter de har sett i sin verksamhet. Vi har inriktat frågorna på forskning och kunskapsuttnyttjande..

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

This paper examines the opportunities of landscape architect students to integrate with other students which are related to the landscape architects vocational field during their education. It also involves a discussion about the profession of landscape architects and the view of landscape architect students concerning who they will work with in their professional career. Six qualitative interviews were carried out to identify how one work with student exchanges, both within the landscape architecture education program and in voluntary forums during the students' leisure time. The interviewees have experiences of different student exchanges and different approach to landscape architecture education at the Swedish University of Agricultural Sciences (SLU) in Alnarp. During the interviews, it emerged that the number of exchanges for different reasons steadily has declined in recent years. At the same time, the interviewed conceded that exchanges are important to prepare students for their professional career. An electronic survey was sent to all landscape architecture students at SLU Alnarp.

In view of the difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

AbstractIn this essay, I have chosen to examine how four teachers in a work unit think and work with linguistic development and strategies, particularly in grade 4-6. The teaching profession has gradually become more like a cooperative profession. Therefore it is in a general pedagogic interest, to know, how each one of the teachers in the work unit, are thinking about linguistic development, teaching profiles and the significances of a work unit to achieve their aims to provide for all the individuals in their classrooms. My intention was to find out if a homogeneous work unit or a heterogeneous work unit is to prefer in work with linguistic development, which initially made me focus and realise the importance of each one of my informants? answers.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.