Titel: Redovisningskonsultens förändrade yrkesroll - orsakad av den avskaffade revisionsplikten Ämne: Företagsekonomi/Redovisning Nivå: Kandidatuppsats i företagsekonomi 15 hp Författare: Mimi Eriksson, men03015@student.mdh.seJohanna Johansson, jjn06004@student.mdh.seDiego Velasquez, dvz06001@student.mdh.se Datum: 2009-05-29 Handledare: Ann-Sofi Paul Problemformulering: Vilka möjliga konsekvenser kan ett eventuellt avskaffande av revisionsplikten medföra för redovisningskonsulternas yrkesroll? Syfte: Uppsatsen ämnar ta reda på vilka förändringar som kan uppkomma vid ett eventuellt avskaffande av revisionsplikten för redovisningskonsulterna. Metod: Studien har genomförts med en kvalitativ ansats och ett deskriptivt/deduktivt angreppssätt. Uppsatsens primärdata består av intervjuer gjorda med redovisningskonsulter, revisorer samt SRF och FAR SRS. Slutsats: Förändringarna kommer förmodligen till en början att gå långsamt fram för redovisningskonsulterna. Det som kan komma att ses är att redovisningskonsulten kan även få en mer affärsrådgivande roll. Konkurrensen kan komma att öka mellan revisorer och redovisningskonsulter då möjliga "jävsituationer" kan upphöra vilket leder till att revisorerna kan komma att öka utbudet av kombiuppdrag.

With examples from a single classroom situation, several educational moments show what goes on between the teacher and the student. The teacher?s responsibility in the learning process is, with a gesture frozen in the air of the moment, to lead and follow the student in her tentative efforts at seeking knowledge. Initially, it is an attempt to shed light upon the "not yet seen" with a certainty that the student herself possesses the capacity and the aptitude to reach greater insight and clarity in her understanding. The Validation/Feil Method presented in this instructional situation illustrates how best to communicate with elderly people suffering from Alzheimer?s dementia.

A qualitative study of high school student teachers' ideas about libraries and school libraries.Interviews have been conducted with future teachers about the library's role in their education,their views on library functions in high school and whether they as teachers will use theschool library. The results show that the students have had some instruction concerninghow to use the library as students, but very little as regards their future teaching. The professorsof teacher education focus on the fact that the library should be used in high schoolteaching, not how to use it. Despite this, the student teachers look very positively upon libraries.Libraries play an important part in their education and they are all sure that they asteachers will use the school library, which includes interacting with the librarian. To them, themost important school library function is to allow pupils to seek information..

The aim of this study was to understand how social workers deal with honour-related violence, with special focus on the processing from sheltered housing. Our qualitative interviews with social workers that work with this kind of problems show that there are both obstacles and opportunities in the processing from sheltered housing. On the negative side are the loneliness, the shame and the guilt that the girls may experience when they need to leave their families. The social services can both be an obstacles and an opportunity. When the girls need to create a new life in a new city they have a lot of opportunities and in the same time it is hard to get to know new friends when you don´t know the city or have much money.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

This essay is about power in the classroom. It is about the power dimension of the student-teacher relationships that arise in that space. The overall aim has been to investigate which categories are fruitful in a power analysis of these relationships. My aim has therefore been to develop power categories and to use them to identify and to categorise cases of power interaction that take place between those particular actors in that particular setting.In order to gather material for my study I have both read literature that approaches the study of the student-teacher relationships from a power perspective and done a series of observations in a high school.My theoretical frame comprises a concept of power and a series of power categories. These categories include strength, authority, inducement, coercion, violence, resistance as well as to possess power, to have power, to exert power, the scope of power and the base of power.

The aim of this essay is to get knowledge and to evaluate if the media student has equal or evenbetter knowledge of information technology (IT) than his/her teacher. Today the student of IToften has knowledge of hard ware and soft ware sometimes even unknown to the teacher. Themain reason for this might be that IT hitherto has played no prominent part at the institutes ofteacher education. Continuing further education of IT for teachers is also eligible as IT still is arather new subject on the time table.To adopt an empiric approach to the problem I have used trough interviewing and questions bothteachers and students at two upper secondary schools in the province of Värmland. The schoolsare called ?A? and ?B? in my investigation.Does the teacher have enough knowledge to give the student relevant knowledge concerninghard ware as well as soft ware to handle the computer and to utilize its possibilities? How can theteacher act to comply with the students? claims and demands?IT-knowledge can be expressed in a complicated way but I have limited my investigation to therole of the teacher and how he/she manages to teach and instruct concerning a selected numberof soft ware and how the students evaluate their own knowledge compared to that of the teacher.My investigation shows that the teachers consider their knowledge relevant for their task asinstructors and teachers.

Guaranteed cohabitation of elderly couples is a new law that gives elderly couples the right to live together in special housing. Even if only one of the spouses has an administrator?s decision to live in special housing. The aim of this study is to describe and understand how three municipalities materialize the social rights guaranteed for the elderly couples? cohabitation.

The issue of honour related problems in schools are important social problems in Sweden. It?s not unusual that honour related problem has had serious consequences before any action has been inserted by society. Sometimes the efforts made by society have had no impact whatsoever due to them being inserted too late. We can conclude based on our literature and our interviews, the importance of prevention.

AbstractThe use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ).

In this thesis I will propose and test a pipeline for creating in-game animations using motion capture technology, with the aim to export to a 3D game engine, such as UDK or similar. Even though there are already established pipelines for creating in-game animations in the game industry, they are not of public knowledge and dissemination of information is hindered by the severe NDA (non-disclosure agreements) imposed on the studios and artists. I will therefore use my experience with game production and as a student, to research and propose an optimal pipeline for developing in-game animation that may be used by other students, researchers and independent game developers. The methodology used to test the pipeline will be a case study based on the student project Synergy, which I am developing with other third year students also attending the Game design Education at Gotland University..

The subject of this thesis is how a suspected criminal has been described in written swedish media. The topic of the articles is the investigation of a man suspected for murder and for dismembering the victim during the winter of 2011. The purpose of this thesis is to try to answer the question of what the newspapers actually write to describe a suspect before he or she has been trialed in court. For the analyse of the articles, published in four of Swedens largest newspapers, critical discourse analysis has been used. The results have been compared with other analyses made on other cases and have been discussed with Pierre Bourdieu?s theory of action.

Obesity is a growing global health problem among both humans and cats with the risk of several medical conditions as a result. This can be detected and prevented by body condition assessment methods in order to visualize and detect possible or potential weight problems in cats.To achieve the best results, owner and cat should be introduced to this as soon as possible in their contact with veterinary care.Purina Body Condition System and Walthams Feline Body Mass Index are both morphometric assessment methods that are quick, relatively cheap and simple to perform. 20 cats with owners and a veterinary nurse student participated in a study to compare pet owners and a veterinary nurse student's assessment of the Purina Body Condition System and WALTHAM's Feline Body Mass Index. The body condition assessment methods were compared with each other, and it was investigated which method was preferred, the body condition distribution among the studied cats and if long-haired cats' body condition was more often misjudged. Results of the study showed a significant difference between pet owners and the veterinary nurse student's assessment of Purina BCS with a difference in median of 1.

The question about how the unemployment insurance should be designed is today a veryinteresting topic. In 2007 the Swedish government introduced an increased financial fee formembers in the unemployment benefit societies. Since this the number of members in thesesocieties has decreased dramatically. At the same time Sören Öman was appointed head of acommission whose obligation was to investigate the initiation of compulsory unemploymentinsurance. In May 2008 Öman delivered a separate report describing how the initiation of theinsurance should be dealt with.

The purpose of this essay was to examine six high school welfare officers' experiences and work with students suffering from social phobia and discuss the welfare officers' view on social phobia from a psychiatric, cognitive and a knowledge theory. The study consists of qualitative interviews with welfare officers from several different high schools and attempts to answer the following questions: What previous experiences do welfare officers have of students with social phobia? How do welfare officers become aware of students with symptoms of social phobia and bring forth their problems? How do welfare officers describe their social work with students suffering from social phobia?The welfare officers' experiences of students with social phobia varied but turned out to be less salient than the amount of research in the area would suggest. The theoretical knowledge also varied, as did the acquiring and use of theory. These findings were then analysed on the basis of Rosmari Eliassons thoughts on knowledge, leading to the conclusion that the interviewed welfare officers do not construct their work on praxis-knowledge.