This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

This essay aims to generate understanding for todays grammar teaching in the early grades.Through base in previous research, I intend in this work to seek understanding of what affects the grammar development and its impact on education. I investigate in this essay teacher's approach to grammar and how it affects the incidence of grammar teaching.Work empiricism consists of qualitative research interviews and a survey with the intention to present a broad picture of grammatical meaning. Regarding to the informants that are involved in the investigation, I have deliberately chosen teachers from different generations to find reflections of their own education and how itinfluenced their view of grammar. My study shows that teachers acquire greater part of teaching about languagefunctional side compared to the form of the language. The teachers who participated in the survey indicated that the language functional side priority by reason that the more responds to students' learning needs and promotes a desire to learn through meaningful for the student.

Abstract - A business to change the world- An analysis of norms Textbooks for International Economics, in Upper-secondary Schools, Sweden 1994-2008 In this paper textbooks, for International Economics in Upper Secondary Schools in Sweden1994-2008, are analyzed with regard to norms related to taking moral responsibility for environment and society. A method for making discourse analysis, previously illustrated by Östman (2008), is used to deconstruct the knowledge content regarding norms about taking responsibility in relation to different social roles. The first question is: what different norms about taking responsibility can be found, in relation to different social roles? Different social roles that can be found in the studied material are: business-people, consumers, politicians/civil servants and citizens. Norms of taking responsibility in relation to the environment and society are studied in this paper in relation to these different roles. The second question is whether a discursive change in the material can be found. One case of discursive change can be found which is related to the role of a business.

AbstractAs a developer of database-driven applications you will be faced with difficult choices, when it comes to choosing database, server and programming language. For the result to be satisfactory it requires the different techniques to interact well with each other and also fulfill performance expectations. This is even more important when the application is deployed to the cloud and the response time plays a major role.This paper evaluates different databases and their performance. To test the databases there was an application made in the server script language PHP or Hypertext Preprocessor and it was deployed to Windows Azure cloud platform. The test applications task is to call and load databases by controlled requests which creates, reads, updates and deletes data in an relatively large extent.The results shows that locale databases or databases in the same data center as the server generates the fastest response.

In the nurse's profession ulcer care is a common nursing intervention. Being inserted in methods of treatment and updated with evidence-based knowledge is therefore an important part of the nurse's work. Chronic ulcers are expensive for health care and occupy a lot of time. Knowledge is therefore important for ulcer healing, for the patient comfort and to reduce costs. The aim of the study was to illustrate the nurse's knowledge of nursing interventions of chronic ulcer.

ABSTRACTBackgroundPostpartum depression (PPD) occurs in 10% of women who have recently given birth. Postpartum depression is treatable but unidentified and untreated it could lead to serious consequences. There are multiple instruments for screening available. The Edinburgh Postnatal Depression Scale is the most frequently used and is regarded as the best instrument. AimThe aim of this study was to analyze to what extent and how midwifes and primary care nurses identify mothers with symptoms of depression respectively PPD.

 The upper secondary school has a responsibility to give every student enough knowledge for a healthy life after they finished school, this is stated in the curriculum. Although the way of reaching this knowledge or what knowledge that is to be obtained regarding health is not stated in any way, this is the teacher's job to figure out. This knowledge shall be the same regardless of where you live, this could prove to be a problem as different teachers interpretation of health will reflect the pupils knowledge of their own health. This work points out some of the problems that can arise due to the complexity of the concept of health as there are no guidelines in the curriculum that could be of help for teachers'. Through interviews with active physical education teachers and questionnaires for their pupils this work illustrates several aspects of problems most likely occurring in school regarding the health education..

Purpose: The purpose with the essay is to examine how some teacher?s works with intercultural questions, if they are looking after student?s cultural background, earlier experiences and knowledge?s in their teaching. We have formulated three questions whom we want answer to.Method: The essay began with a theoretical research to get more knowledge of intercultural pedagogic. The study part is based on seven interviews in two schools in Södertälje, five with teachers and two with assistant principals. The conclusions of our essay are based on the results of our study.Result: The study shows that the two discourses ?national self-understanding? and ?the democratic credot? still lives and compete with each other.

This essay is a comparative research between pupils' experience of how the headmaster, teachers and other school staff interpret and apply the democratic education. The results are based on a survey carried out in senior high school, as well as interviews with the school staff. The democratic education charge has a long history of Swedish school system and is the basis for the maintenance of a democratic society. Both policy paper of state investigations and researchers in the field, regard to school as the primary and unique instance in order to promote and develop democratic skills in children and young people. However, it is shown that those who come out from school lack of knowledge and awareness of democracy and the will to speak their mind.

The purpose of this paper is to identify and analyze success factors in the integration of students with special needs in regular schools. This will be done through the case study of a nine year old autistic student in a small town public school ? a fairly representative case for the Swedish school system. The data collection methods used in the paper are; three participant observations of the student, and a qualitative interview with two of the student?s teachers.

Detta arbete är en textanalys av hur några svenska läroböcker i matematik introducerar algebra speglat i van Hieles teorier om tankenivåer vid inlärning. Van Hieles teorier poängterar språket som kunskapsbärare i matematik vilket går som en röd tråd genom analysen. Generellt börjar läroböckerna på van Hieles tankenivå 3. Enligt van Hieles teorier borde undervisningen i algebra börja på nivå 1, vilket då blir lärarens uppgift att göra utan stöd av matematikboken. Förslag på arbetssätt för nivå 1 och 2 ingår..

The aim of this studie is to describe, analyse and understand the benefits and disadvantages with using digital tools in education. In my qualitative method three primary school teachers were interviewed about how digital tools should be used in educational purposes, also what benefits/disadvantages they could see with the investment of digital tools in their school. I also did observations in two classrooms and interviewed a school politican to get a wider perspective. The collected information identifies that some benefits of using digital tools is the contribution to a more equivalent education, more opportunites for cooperations and that fewer pupils have to struggle with their fine motor skills when producing a text. Some of the disadvantages with using the tools is that they breaks sometimes, it´s easy to get dependent and if something happens (like power outage) it´s unusual that schools have a good an action plan.

The aim of this study is to examine physical education teachers? and students? views on the thesis and its part in the physical teacher education program at The Swedish School of Sport and Health Sciences.Does the view on the thesis differ between techers/students and the program with its curriculum and other policy documents?What does students/teachers value in a thesis?Does teachers/students have a mutual habitus concerning the thesis in the form of essay writing and how is this expressed?The study is based on a qualitative survey in which the respondents mainly answered open-ended questions with written answers. These answers have been categorized and analyzed with the aims of the study and the previous research in mind. The views on the purpose of the thesis differ, both within the group teachers/students and to a certain degree in relation to policy documents. The value of the thesis differs within the group.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.