The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

This thesis conducted at the University of Uppsala investigateshow well a prefabricated building component from the manufacturerMasonite Lättelement AB can be incorporated into ahouse projected to accomplish the demanding criteria of a passivehouse. The thesis is organized as a comparison betweenthe prefabricated elements and an on-site built component fromthe passive house area of Oxtorget in Värnamo, Sweden. Theaspects investigated were air leakage, energy, moisture, economyand noise conditions.Results of the comparative analyzes shows that the prefabricatedproducts were capable of accomplishing the requirementsof passive houses and therefore this thesis should beviewed as a basis to confirm that the technology of prefabricatedbuilding components today in Sweden are mature enoughto be a significant part of the passive houses that are to be builtin the near future. The development of prefabricated technologyis of crucial significance if we are to accomplish the goalsof reduced energy consumption by the year 2020..

Uppsatsen är ett examensarbete inom kursen Praxis, forskning och utvecklingsarbete. Det valda problemområdet är: Specialpedagogik i montessoriskolan. Forskningsansatsen är inspirerad av en socialkonstruktivistisk- och etnografiskteoriansats utifrån studiens problemområde och syfte. Studiens syfte är: Att undersöka och lyfta fram hur specialpedagogik gestaltar sig i montessoriskolan. Studiens upplägg utformas som praxisforskning och genomförs som en komparativ fallstudie vid två montessoriskolor.

This study has been conducted with the purpose to examine the marketing effects of waiting lines on the customer- and brand experience. Our ambition has been to describe how the waiting line can be used to heighten the positive experiences. The study has had a qualitative, as well as an inductive approach towards the subject. The study is mainly based on nine interviews with a total of ten respondents employed at nine different companies relevant to the subject. In the final chapter of this study we present our results and conclusions..

The study concerns the unloading of pigs at the slaughter house, both from the pigs view and from the transporters view. The study has been carried out at the slaughter house (SLP) in Helsingborg, Sweden. It includes a questionnaire to all transporters (65 % response) and a direct observation of the unloading. The transporters handling of the pigs, their use of different equipment and the response of the pigs has been studied. The pigs behaviour at unloading and their reactions to environmental factors has also been studied.

This master's thesis examines the possibilities of correction and change in a classification scheme, with regard to the changes that occur in the world the classification system intends to describe.Applying a comparative method and classification theory, the classification of the example of the former Yugoslavia (1918-1941, 1945-1991), its republics and successor states, and the languages, formerly known as Serbo-Croatian are examined through a comparison of the main classes and divisions of language, geography, and history, in Dewey Decimal Classification (DDC), and Klassifikationssystem för svenska bibliotek [Classification for Swedish Libraries] (SAB). Eight editions of DDC, from 1876 to 2014, are compared to seven editions of SAB, from 1921 to 2013. The editions have been selected in order to show the changes prior to, and following, the First World War, changes after the Second World War, and changes following the collapse of Yugoslavia in 1991.The examination shows that both systems have updated their editions according to the changes in former Yugoslavia over the years. DDC has well constructed facet schedules, especially Table 2 concerning geography, but fails, in some cases, to construct a logic and hierarchical structure for the republics and languages of Yugoslavia, partly due to the fixed classes and divisions that survive from the very first edition of DDC from 1876, but also as a result of the decimal notation, and its limitations, itself.SAB seeks to construct a hierarchically logic and equal scheme for the languages, areas, and states of the former Yugoslavia. Although the facets for geography and chronology aren't as developed as the ones in DDC, the overall result is that of a logically consistent and hierarchically clear classification, with short notation codes, thanks to the alphabetic mixed notation, which allows more subdivisions than the numerals and the pure notation of DDC.This study is a two years master's thesis in Archive, Library and Museum studies..

This study of leadership is comprised of two parts. The first part presented in this study is a theoretical study of leadership and the second part is an empirical study. The empirical study is comprised of six qualitative interviews that examine the perception of leadership among educators working at a school in the inner city.The work is based on the following issues; Do educators think that there is a link between educational work and leadership? Do educators see a link between leadership and goals, and guidelines that are written in Lgr11 and the Education Act? Does the perception of leadership depend on what training the educators have?In this study I use a hermeneutical approach where I try to create an understanding of the interviewees by interpreting their responses, actions and opinions during the interviews.The material gained from the empirical study has been analyzed and interpreted and then related to the theoretical study. The results show that leadership is something that everyone in the school system is in need of whatever their education.

3D-modelling in AutoCAD This thesis is done in cooperation with LB-Hus in Bromölla, and have aimed to establish a digital AutoCAD model of one of the company?s house types and to find out what opportunities there are to do visualisations in the form of images directly from the programme. Modeling has been carried out so that the very construction of the house is included. Interiors and installations, with the exception of the ventilation system, have been left out in the model. The model has been created with solid models after a Comparative study made between solid models and surface models to find out which option in this case was the easiest to handle and took up the least space.

The purpose of this study is to investigate how Swedish insurance companies communicate corporal social responsibility (CSR). We used two methods for approaching the purpose. At first we approached a quantitative content analysis to investigate in which ways the companies communicated on their websites. In the second part of the study we used qualitative textual analysis to study two companies sustainable reports. The theoretical framework of the study is based on theories of CSR and how to communicate it.

Syftet med denna studie är att studera hur ett språkutvecklande förhållningssätt kan yttra sig i planeringen, organiserandet och utförandet av en vardaglig rutin på förskolan nämligen måltiden och då specifikt lunchen. Jag har valt att fokusera på lunchen eftersom den är en vardaglig aktivitet som förekommer på varje svensk förskola. Undersökningens design utgörs av två komparativa fallstudier och jag använder mig av två kombinerade metoder. Dels gör jag två typer av strukturerade observationer och dels genomför jag ostrukturerade intervjuer. Jag har valt att undersökta två förskolor i Stockholmsområdet.

During twelve weeks of practice experience at the company Sydved AB, I received the mission to develop a structure for the company?s internal communication. A part of this mission was to find out what the company?s employees thought of Sydveds internal communication and the most important; Sydveds intranet called ?Outlook?. Due to Sydveds plans of developing the intranet I designed and accomplished an inquiry-study to find out about the employee?s opinions on the company´s internal communication and in particular their intranet.The answers I want from this study are if I shaped the inquiry-study correctly the first time.

PurposeThe purpose of this study is to investigate whether a combination of product placement and traditional advertising can enhance the company's marketing. We perform this study because we believe that the consumers consider traditional marketing in many cases obsolete.TheoryThe study?s theory consists of topics and terms of product placement, traditional marketing, branding and communications. Theories used in this study were the basis to answer the study's research question using empirical data gathered during the study.MethodThe study has a deductive approach with a qualitative focus, therefore, the study is based on existing research, which was later to use for the data extracted from the interviews. The approach is going to show differences and similarities between how it looks in reality versus theory.ConclusionThe results of this study show that product placement can increase the efficiency of traditional marketing.

Aims: The aim of this study was to describe how patients that received a patient diary after their stay at an intensive care unit (ICU) had used the diary and if they found it useful for dealing with their stay in the ICU. The study also aimed to investigate if the patients felt a need for discussing their stay in the ICU and the diary with a registered nurse.Method: The study was performed as an interview study with explorative design. Six informants participated in the study. Recorded personal interviews were held with the informants. The recorded material was transcribed and analysed using qualitative content analysis on a manifest level.Results: This study shows that informants have used their diaries to establish a conception of what they have experienced during their stay in the ICU.

The aim with this study is to prepare for a larger study, by gathering information about hunting enrichment, discuss which enrichment Parken Zoo in Eskilstuna have that are suitable to use in the larger study and report which observation methods that are used in other articles. In the larger study, the focus will lie on evaluation methods and measurable results. They have, during several years at Parken Zoo in Eskilstuna, developed different types of hunting enrichments for their carnivores, because hunting is a natural behavior that is hard to accommodate in captivity. The bigger project will integrate other zoos so that they can do a study on a larger group of animals, and because a lot of other studies in the same field only capture the results of few individuals. In this literature study you will read about the goals of enrichment, research that have been done on enrichment for felids and review several specific articles about hunting enrichment for felids..

Although research on gothic fiction has given limited attention to children?s fiction, the last two decades have witnessed an increasing interest. To date the focus has been mainly on English literature with a recurring tendency to define children?s gothic fiction as a text corpus separate from gothic fiction in general. As a result, children?s gothic fiction has become isolated and is not considered as part of the gothic genre, neither the literature nor its adaptations.The aim of this study is to view children?s gothic fiction as an integral part of the gothic genre.