In 2010 mandatory audit was revoked for small and medium sized companies in Sweden.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.

Syftet med detta arbete har främst varit att lära oss mer om bedömning. Vi har uppmärksammat bedömningens avgörande roll för elevers kunskapsinlärning och intervjuat några lärare om vad de har för uppfattning om bedömning. Fokus har lagts på resonemanget kring relationen mellan de-ras syn på bedömning och olika måltyper. I resultatet redogör vi för de olika lärarnas resonemang kring målen, bedömningssätt och bedöm-ningssituationer. Vi har även uppmärksammat att vissa lärare har en intuitiv kunskap om vad ele-verna kan och detta problematiserar vi i diskussionen, men har även redogjort för, de av oss in-tervjuade lärarnas resonemang kring detta.

The purpose of this study is to show how some Swedish teachers in the grades four to six assess the subject of English and what impact the national tests have on teachers? way of looking at assessments and grades and how teachers are supposed to work with assessment and grading according to the curriculum and the education act. The method of this study has been interviews with principals, teachers and pupils to get as many perspectives of the subject as possible. It has contributed to an interesting content and the end result will be as fundamental as it can be. The findings of this study show that teachers teaching English in Sweden have a great responsibility because of the lack of subject priority and communication between themselves, the government and other authorities in the world of education.

The purpose with our essay was to examine which clients/patients get treatment for alcohol problems from either health care units or social service units. We also wanted to find out how staff in these units considers the importance of social background in the assessment of treatment. The questions we have focused are: How do the clients/patients get in contact with the units? How does staff in these units consider the importance of social background in the assessment of treatment? How is the social background like for the present clients/patients? To fulfil the purpose with our investigation and to get answers to our questions, we performed an explorative examination and applied a qualitative method in the form of a semi-structured interview with six persons. The investigation showed that clients/patients get in contact with the units by looking for treatment by themselves or by relatives and other organisations.

Background: Pain can be a constant problem in many older people's daily life, associated with particular physical and social disability, depression and poor quality of life. Dementia diseases are often associated with old age. Communication difficulties are one of the consequences of the disease, which clarifies the role of nursing staff in detecting and assessing pain. Objective: The aim was to compile knowledge about how nursing staff can identify pain in people with dementia. Method: A systematic literature review, where data were collected through manual and database searches.

There are numerous questions to be asked when your task is to plan a small community?s future development. Is it possible to suggest something new and modern? What considerations should be taken concerning the existing situation? What is an appropriate size for the new development? Where is it possible to build and what is the most appropriate method to use?In this master´s thesis I have tried to develop and describe a working-process where I execute a complete landscape character analysis for the whole community in question to get the answers to where and how it would be most appropriate to develop a village like Flädie without destroying its current character.Flädie is a typical small village in the countryside of Skåne, Sweden. It is strongly effected by the expansive and urban region it?s located in but is still rural in character.

This essay examines if formative assessment causes any impact on upper secondary school students results in social science. Other questions asked are which group of students benefits most from formative assessment and if any connections can be found between the students result and their cognitive approach to learning, problem solving capability and attitude to school.Two classes from a school in Stockholm were chosen to participate in the study. The theoretical framework is mostly based on former research performed by Black and William (1998, 2003). Multiple methods were used, including an experiment with a parallel-group design with two groups, a survey and a problem solving test. Statistics is used to describe and analyze collected data.Both groups were taught during five lessons in the same field of knowledge with the same kind of teaching, apart from formative assessment.

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.

The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

The level of increased central government that we have experienced during the last decades in school, for the purpose of increasing equality and to adapt the Swedish school to a certain international standard, clearly shows that increased control scarcely leads to improvement.The aim of this paper is to examine whether teachers believe that national tests contribute to equivalent assessment and increased goal attainment. Furthermore the teachers? attitude towards and work with national tests is described. The paper is written from a school improvement perspective, where good examples from current research on what creates increased quality in school meaning increased goal attainment and equivalent assessment are related to research on school effectiveness and increased testing in schools. The study builds upon a quantitative survey among teachers in upper primary - and secondary school in a medium-sized municipality in Sweden.The result shows that the teachers have a somewhat more positive than negative attitude towards national tests, as a whole.

AbstractThe purpose of this study was to investigate students' perception of their grades in relation to the grading criteria in physical education. To investigate this used issues: how values and experience rating criteria? How do students their teachers' planning of lessons? How do students grading assessment in physical education and what they believe is important? The method used was a questionnaire with closed questions. The answers were given on a six-point scale, ranging from 1 = "not true" to 6 = "totally agree". In a qualitative analysis of the quantitative material.

AbstractThe aim of this study was to examine to what extent documentation of pain assessment with Visual Analogue Scale (VAS) on patients with pain problems was carried out. The study also explored how the documentation followed the existing guidelines of pain. The material was analyzed with descriptive statistics and a qualitative content analysis. The results shows that 43,24 % of total 37 analyzed patient records contained documentation of pain with VAS on the day of hospitalization. All studied journals contained documentation of pain.