In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The hospital in Varberg has a somewhat outmoded solution regarding the state of preparedness in its water sustentation. Today?s solution is both cause to a number of mishaps and high energy consumption.The report is initiated by looking into the present situation to get an insight to the problem.Today?s media depletion is measured and analyzed.Furthermore, it also looks into some earlier performed studies. These studies are followed up in order to see if measures have been taken.The report presents a number of arrangements which should be taken, amongst those a minor re-build of the current solution and a number of arrangements which leads to decreased water consumption..

The Third International Assessment of Educational Progress (TIMMS) and the Programme for International Student Assessment (PISA) during the last decades regarding the results of mathematics teaching shows that China have a better performance than Sweden?s.Swedish teacher-guidelines focus on developing student?s individual interest and confidence for mathematics. In the Chinese teaching-guidelines for Mathematics Curriculum Standards, Ordninary Senior Secondary, the focus is given on: Elevate their mathematics literacy necessary for future citizenship and Development of citizen´s qualities (s.3).Teachers are the primary factors that impact teaching and learning of mathematics. Two teachers from Sweden and two from China were interviewed and their methods were compared in my study. The aim of my study was to understand mathematics teaching in China and Sweden.

Studien undersöker om och i så fall hur lärare i matematik ändrar sin undervisning efter att de deltagit i en kompetensutveckling i form av tre Learning studies. Lärares användning av exempel i undervisning samt skillnader i vad som görs möjligt att lära studeras. Data består av totalt fyra lektioner där två lärare undervisar två lektioner var. En lektion före respektive efter att de deltagit i Learning studies videoinspelades. Variationsteorin är teoretiskt ramverk i studien.

From being an exotic small religion that has existed at a fading presence in southern Iraq and Iran mandeism has moved to the West and Sweden. As more and more Mandaeans encounter a new culture and a new society in Sweden it affects not only them as individuals but also their religion mandeism. In this essay, I have begun to examine how Mandaeans think about their identity and religion. I have taken my starting point in a broad theoretical discussion of identity, religion and secularisation. Mandeism is a gnostic religion that probably has its roots in today?s Israel / Palestine and sees John the Baptist as the last prophet.

AbstractBackground: Plantar fasciitis is the most common heel injury and is a long-term pain syndrom in the attachment of the plantar fascia to the calcaneus bone. The condition is treated mainly in primary care, but there is currently no treatment guideline for the treatment of plantar fasciitis in Sweden. The purpose of this study was to investigate which treatment that occurred in primary care in Dalarna, Gävleborg and Västmanland counties, which treatments that were most common alone and in combination with each other. The aim was also to investigate if the four most commonly used treatment methods as physical therapists said they had used were supported in the literature, and if there was any difference between county employees and private physical therapists in the choice of treatment method.Method: 100 physiotherapists in primary care in Dalarna, Gävleborg and Västmanland counties, received a questionnaire by mail. 80 of the 100 physiotherapists were county employees and 20 were private employees.

This Master's thesis discusses the freedom of speech, the right to freedom of opinion and expression, freedom to hold opinions without interference and to seek, receive and impart information and ideas in the context of public libraries in Sweden. The scope of this thesis is to examine the acquisition and maintenance of the literature about the killing of Sweden's Prime Minister Olof Palme 1986. This literature will serve as an instrument to measure the extent to which Swedish public libraries adhere to the rules set by the Swedish parliament, United Nations' universal declaration of human rights article 19, UNESCO's public library manifesto and the principles of the Federation of Library Associations and Institutions..

The purpose for this study is to compare two major Swedish daily newspapers ?Dagens Nyheter? and ?Svenska Dagbladet? and their statements regarding the electors of Sweden Democrats attitude regarding immigrants and immigration policy during the autumn of 2013. The scope was to analyze medias interpretation with the electors of the Sweden Democrats statements and opinions regarding their immigration policy. I have used three different ques­tions to fulfill my purpose; the first one is to describe how media chooses to present the elec­tors of Sweden Democrats opinions regarding immigrants. The second question is to reflect and pre­sent the electors own opinions on immigrants and their immigration policies.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

This thesis presents a general definition of science education and earth science education.An inventory has been conducted of published material during the years 2011-2013, withthe start in 2013 and working backwards for international publications and with no timelimits in time for Swedish publications. Different databases were used during April 2013 forthe inventory.The thesis organizes and analyses published material in earth science education in a tablewith a following discussion.The purpose with the inventory was to investigate the amount and content ofprevious year?s publications in earth science education. Concept inventories were foundto be the most common subject of the found material, followed by virtual field studies. Thelargest amount of publications was published in North America.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Overweight and obesity is currently a major health problem in our dogs all around the world and it is becoming more common each year. There are few studies on the proportion of overweight dogs in Sweden, but it was estimated to be 33% in 2005. Studies in other countries report that between 25-40% of all dogs are overweight. The aim of this study was to survey the animal care for an overweight dog. It was also important to develop a scientifically based advice.

The aim of this study was to reach an understanding of how young adults with permanent residence permit, who came to Sweden as unaccompanied asylum seeking minors, experience their confrontation with the Swedish society. Another purpose was to understand how these young adults view Sweden and its inhabitants, as well as the experience of starting a new life in Sweden. In order to investigate these questions, a qualitative method consisting of five interviews with five young men was conducted.The results showed that the respondents feared the meeting with the immigration board and that they feel that school is divided in two groups, Swedes and immigrants. People with nonethnic Swedish background who have lived in Sweden for a long time are seen as Swedes, and in that meaning assimilated. One important conclusion we made was that the division between Swedes and immigrants have a negative influence on the immigrants´ integration in the society.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.