Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The idea behind this project came from a feed study executed two years during the lambing season. Both years wool loss was experienced. Low temperature in combination with shearing was believed to cause the wool loss the first year, while protein deficiency was believed to be the cause the second year. In the literature many causes of wool loss are described; mechanical wear, telogen effluvium, bacterial dermatitis, external parasites, wool break, scrapie, genetic causes and nutritional deficiencies are some examples. The aim of this thesis was to study causes for wool loss and how common wool loss is in Swedish sheep herds.

The problem of separating a non-rectangular foreground image from a background image is a classical problem in image processing and analysis, known as matting or keying. A common example is a film frame where an actor is extracted from the background to later be placed on a different background. Compositing of these objects against a new background is one of the most common operations in the creation of visual effects. When the original background is of non-constant color the matting becomes an under determined problem, for which a unique solution cannot be found. This thesis describes a framework for computing mattes from images with backgrounds of non-constant color, using Bayesian statistics.

The purpose of this essay is to describe and analyze the debate surrounding the construction of the 2011 years curriculum of the Swedish schools` religious studies. The debate is concerning whether or not Christianity should have a unique position in the curriculum against other religions. The method is to analyze the arguments by an argument analysis. The purpose is also to analyze the argumentation to see how secularization and pluralism have influenced the debate and the different standpoints. The essays material consists of debate articles from the four largest news sites on the internet.The most common argument for Christianity?s unique position is that Christianity has had an important role in the development of the Swedish society, culture and literature and is therefore important knowledge for understanding the Swedish society.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

Using the models from van Maanen and Schein (1977) and Dutton et al. (1994), we have been able to investigate the socialization process and organizational identification both from the organizational as well as the individual?s perspective. The link between these two perspectives establishes a better insight into the company?s actual socialization intentions and the individual?s identification with the firm.

The purpose of this essay is to examinate the statements and verbal attributions of King CarlXVI Gustaf of Sweden in the early 2000?s. More exactly I?ve got two question formulations:Which statements does king Carl XVI Gustaf of Sweden make during the early 2000?s and are thesestatements, in line with the king?s attributions, non-political, party-politically neutral and noncontroversialaccording to different perspectives? Question number two is if there are to find anyboundaries for where the verbal attributions of Carl XVI Gustaf seem to go when he expresses himself inthe role as the king of Sweden and the chief of state in the early 2000?s. My procedure is to read theChristmas speeches of Carl XVI Gustaf during the 2000?s and use former beheld statements of Carl XVIGustaf to seek answers to the research questions.

The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.

The goal has been to design a product for unloading and storing small gadgetsin the hallway. The aim has been to facilitate the search for importantsmall objects that people never seem to find when they need them the most.The aim has also been to provide a sense of relief when people enter theirhome, and they can empty their pockets on one spot in a very simple yet orderlymanner. The product would be able to sort out, and make the gadgetsaccessible, take as little space as possible, be easy to use and not be perceivedas heavy and clumsy. The work has been done with close involvement of afocus group consisting of 20 people of different ages and with different occupations.The behavior of the focus group has been observed and test modelshave played a crucial role in advancing the work troughout the project. Theresult is a series of storage products for the wall, of simple shapes which canbe combined together in different ways depending on hallway and the user?sindividual taste or preference..

The aim of the study is to investigate pupils? attitudes to and experiences of reading aloud by the teacher in grade 1. The study answers questions about how the pupils perceive the reading aloud, what they think they learn from it, and what books they prefer the teacher to read from. The study was conducted with the aid of semi-structured interviews with eleven pupils, six girls and five boys. The study shows that the pupils have a great deal to say about reading aloud.

Syftet med föreliggande studie är att undersöka om möjliga själv är relaterade till personlighet och känsla av sammanhang samt huruvida kön och ålder påverkar dessa relationer. Studien genomfördes på kadetter genom en enkätundersökning. Enkäten bestod av bakgrunds frågor, yrkesrelaterade möjliga själv (The Possible Selves Statements Test), personlighet (The Five Factor Personality Inventory) och känsla av sammanhang (KASAM). Resultatet visar att kluster (K-means) av personlighetsprofiler inte skiljer sig signifikant åt vad gäller möjliga själv, däremot uppvisades skillnader mellan personlighetsprofilerna vad gäller känslor och förväntningar kring möjliga själv. Liknande resultat erhölls avseende relationen mellan KASAM och möjliga själv.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

The aim of this essay is to examine four floor mosaics from private dwellings in Pompeii. These 1st century floor mosaics decorate the fauces of the houses and they all depict watchdogs. The first question to be asked is if there are other common features between the houses that can explain why these house owners chose this figure. The second question is if you can reveal, from the existing knowledge about the house owners, the same information. The third question to be asked is if the watchdog mosaics have anything to do with the location of the houses in Pompeii.

In today?s archaeology there?s a growing need for non-invasive prospection methods. However there?s a methodological gap and what?s missing is a method for locating human bones. In this study a specially trained German shepherd is put through scientific tests determining how good the dog is at telling the different between the scent of human and animal bones.

Background: An indisputable right for nurses is to have a safe and secure work environment so they can deliver a high quality care. To bring a clear definition of what threat and violence are, is an important part in the work to prevent threat and violence. One part of the problem is that the experience and understanding of threat and violence can be different from one person to another. Aim: The aim of this quality study was to emphasize Nurses experience of threat and violence at workplace. Method: The method used in this study was qualitative interviews in the sense to bring out the nurses experience.