In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

The aim of this Masters thesis is to conduct an analysis of the Swedish classification system the SAB-system from a feminist and queer theoretical perspective. The theoretical framework of the study is feminist and queer theory as well as theories from Library and Information Science, mainly classification theory. The study takes its departure from the idea of classification systems as social constructs, reflecting their time, place and society. Paul Ricoeurs critical hermeneutics is used as methodological guidance. This gives room for a critical perspective in the interpretation.

This essay presents a comparative analysis of five Swedish translations of three Russian poems: The twelve (??????????) written by Alexander Blok, Requiem (???????) written by Anna Akhmatova and End song (????? ?????) written by Marina Tsvetayeva. The introductory readings of the Swedish translations texts are combined with a parallel reading of the Russian original. In addition to the primary literature I execute readings of secondary literature concerning the Russian, modernistic context, the poets? biographies and the translator?s commentaries concerning the working process of translation.

This essay has a purpose of looking at Swedish independent labels in the music industry and how they communicate with their market through social networks on the internet. There have not been much research about this in the past and we hope to contribute with knowledge to the area. In mind we had the changing music industry, an evolution of the internet and viral marketing communication.To answer our research question we decided to conduct three interviews with people who worked at independent labels and had market communication as their area ofresponsibility. The three independent labels in our study were based in Sweden, except for one that is based in London, England as well as Stockholm, Sweden. We selected the independent labels based on their tendency to work with marketing communication in the social networks on the internet.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

The telenursing service deals with offering the public guidance as what to do with their health and illness concern. More specifically this service includes triage, support, advice, education, referral, information and coordination. To conduct telephone advice is a complicated task to perform and put specific demands of the nurse?s communication skills.The purpose of this study was to critically review the impact of telephone counseling focused on context of implementation, perspective, design and clinical relevance by a sample of studies within the field.The critical review focused on inconsistencies in the material. Strengths and weaknesses of the studies were explored, with emphasis on detecting areas of skill gaps.Twelve of thirteen studies were made in the context of telenursing.

Abstract The purpose of this paper is to investigate teachers´attitudes to and work with outdoor education in preschool. The aim is also to identify the opportunities and barriers that exist to conduct outdoor education. In my research I have interviewed six preschool teachers in a medium sized municipality, where five of the teachers worked in the suburbs to the Big City and one teacher worked in the downtown Big City. All respondents in the study were in favor of conducting outdoor education. The respondents claimed that it promoted children´s health and motor skills. The result also shows that the teachers saw a great opportunity for learning related to outdoor education, by using the resources of nature.

Background: Knatteskutt is one of the largest organizations in children's sports. Operations are located in approximately 150 cities / areas and have both sports and dance focus. The children are aged 3-7 years and may try several sports activities or dance styles during the semester, focusing on play and motor skills. All who are leaders at Knatteskutt has undergone Swedish Sports Promotion of Child Leaders Training. There are also regional managers around Sweden is as a sounding board for leaders and as an extended arm between the office and the leaders.

The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.

The aim of this study is to find out if, and in what way the Maasai pastoralists affect the spotted hyena (Crocuta crocuta) through Bomas (Maasai settlement) and keeping of livestock. The study was carried out in the Maasai Mara National Reserve and the adjoining group ranch, Koyake GR, in South-western Kenya.Data was assembled through transect driving, with instantaneous scan sample during two seasons, December 2003 and May-June 2004. Study area contained 12 bomas with three different type of transects each: T1 (0.5 km from boma), T2 (3 km from boma) and T3 (5.5 km from boma), to create a gradual decline in human and livestock impact. Results show that there are differences in the hyena's utilisation of transect type during the day and during the night. The spotted hyena tend to avoid transects close to the boma during the day time, but go there during the night time.

The aim of this study was to, using previously collected data from self-declared antisocial behaviour questionnaires, examine if the crime frequency has been different between adolescents that have either been referred to two different forms of open care in social service, child and youth psychiatric inpatient care or have been sent to Homes for Specialised Supervision. The criminality frequency and the most common crimes committed were compared between the study groups and further between genders in each particular study group. Statistical significance testing was used and the results of the survey revealed that juvenile delinquents that had committed severe criminal acts were represented in all four groups. The study group with adolescents in national care was the most different from other groups. These youths seemed to have had a lower crime frequency than the other groups with the exception assault and robbery.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Swedish: Det här kandidatarbetet undersöker om karaktärer med icke-normativ sexualitet finns representerade i digitala spel och hur dessa framställs. Arbetet har även fokus på de reaktioner samhället har visat i samband med att spel som behandlar ämnet icke-normativ sexualitet kommit ut på marknaden. Syftet är att uppmärksamma och ge insikt om icke-normativ sexualitet som ämne och hur diskussionen av detta kan leda till en utveckling inom spelmediet. Informationen som användes för att undersöka ämnet och dess reaktioner finns sammanställt under ett forskningsmomentet, vilket sedan utvecklas till flera noveller. Dessa noveller har sedan användes i en undersökning som genomfördes av 11 stycken deltagare.

The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.