In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

This project was conducted during the spring semester 2013 at mechanical engineering program at University Halmstad. The project was conducted in collaboration with MPQ Consulting in Halmstad. MPQ Consulting is a newly established company looking to take step into the product development world. The company has already had ideas and existing products. One of the ideas is to construct and design a form of beach games whose rules are based on the volleyball rules.

Denna studies övergripande syfte var att förstå de drivkrafter som leder till att vissa sjuksköterskor söker sig till akademisk kompetensutveckling medan andra ser det som helt otänkbart. Studiens mer preciserade syfte var att undersöka hur sjuksköterskor med kompletterande studier i vårdvetenskap ser på akademisk kompetensutveckling. Följande frågeställningar fokuserades för att få en mer nyanserad bild av detta fenomen: Vad har kompetensutvecklingen inneburit för sjuksköterskorna? Vad är det för kunskap de vill utveckla och varför? Vilka drivkrafter har motiverat sjuksköterskorna till kompetensutveckling? Vilka faktorer uppfattar sjuksköterskorna har möjliggjort/försvårat deras kompetensutveckling? Den teoretiska anknytningen gjordes till följande begrepp: kompetens, kunskap och motivation. Definitioner och teorier inom respektive begrepp användes för att försöka förstå, förklara eller värdera undersökningens resultat.

The parent-student-teacher conference presumes school responsibility of the development of the student. Teacher, student and parents are supposed to talk freely and in confidence, the conference should lead to a forward looking and long term plan. The parent-student-teacher conference should presume equality amongst the parties. The intention of this paper is to illuminate how the conference can be a way to clarify the process of learning. I intend to do this by showing the practice of four teachers, by making conclusions from their experiences they have made in their practice.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

This master?s thesis will try to describe the beginning and development towards a modern public library of the town library in Karlskrona between 1906 and 1959. The specific years refers to the year the library was established and the year it moved to the new library building in the centre of Karlskrona. The aim of the thesis has been to do this historical description and to look at the course from the perspective of the national policies and development for the Swedish modern public library. The thesis is based mainly on reports of the proceedings of the public library and other biographical documents and literature, which has been found in two local archives.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

Purpose: The purpose of this thesis is to study the causal relationship between bank sector development and economic growth in four Nordic countries (Sweden, Finland, Denmark and Norway).Method: Our thesis is based on a quantitative method. The study consists of a compilation and analysis of key financial indicators that represent economic growth and bank sector development. A Granger causality test has been conducted on the time series in order to measure the causal link between economic growth and bank sector development.Theoretical framework: The study is based on the theory of endogenous growth and the causal relationship between bank sector development and economic growth also known as the demand following and supply leading hypothesis. Results: The results of the four countries are ambiguous. Except for Denmark, that follows the supply leading hypothesis, the remaining countries do not show a unanimous result..

This study aims to increase the understanding of how some teachers and special education teachers work and relate to pupils with difficulties, and in which way they use guiding documents in their daily work. Over the last four decades the curricula in Sweden have aimed at creating a school for everybody though, without any significant success. Today, many students leave the comprehensive school without grades in the subjects Swedish, Maths, and English. Since the obligatory school was introduced, pupils that have been considered un-normal have been sorted out to other groups and classes, where teachers with special competence have been working.The designation ?a school for everybody? is described in perspective from four different definitions.

New method for measuring road quality- A statisticalstudy of the relationship between road quality andsocioeconomic development A new tool with implications for road maintenance has the potential to yield statistical data for road quality in a large number of regions. This thesis investigates the possibility to develop a method, from this data, for evaluating the effects of road quality on socioeconomic development.The thesis is essentially divided into two parts. Part one looks to qualitatively establish the link between socioeconomic development and road quality and the second part focuses on how to develop a method for evaluating the effects of road quality on socioeconomic development. A method was devised using categorical data and a multinomial regression model. This method provides a comprehensive overview of the complex relationship between a variety of different variables.

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

Background: The district nurse's competence description is comprehensive and sets high standards for a wide range of skills. The population's need for health care will rise according to life expectancy, lifestyle diseases and multi-morbidity increases. To graduate as a district nurse, 75 higher education credits are needed and after graduation, the district nurse must have developed both personal qualities and gained skills that makes it possible to work in primary care, child / school health care and home care. Aim: The aim of this study is to highlight the newly qualified district nurse experiences in developing professional identity and describe on how this development affects nursing.Method: In the pilot study a qualitative method with an inductive approach was used, and data collection was made by four semi-structured interviews. The interviews were analyzed using qualitative content analysis.

The aim was to find out teachers in Swedish as a second language in primary schools view on how they work with a language development teaching in a multicultural environment. I did a semi-structured interview where I both made questions before the interview and also used individualized follow-up questions during my interview. I did that because I really wanted to get answers to the subject and the aim of the essay. Two teachers in Swedish as a second language have been interviewed. The result shows that a holistic approach to language development is important, where great emphasis lies on understanding. Teachers say that communication and interaction are key factors and that it is important with good linguistically appropriate and understandable texts where the words/concepts are learned and used in the right context. .

This thesis examines the relationship between OECD-DAC and Civil Society Organizations (CSOs) within an aid efficiency context. The ability for these two actors to cooperate is highly important and determines the outcome for a major part of the development aid in the new millennium. The development agenda for the new millennium emphasizes aid efficiency as a key to a more successful aid, and this requires increased cooperation between all actors. The analysis made is a discourse analysis. The discourse of aid efficiency is analyzed, both its preconditions and results.The analyze finds out that there is a gap between OECD-DAC and CSOs in terms of how to handle aid efficiency.