1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

This assignment focuses on the concept of ?school trips? and Gotland. Pedagogically, the school trip was initially focussed on practical and national aspects, the education to be made visible and the idea was to present Sweden, its nature and its industries. The Gotland administration chose to focus on the unique and cultural history, and it was unusual that visits were undertaken to factories and workshops. This was also the start of the current tourism trend where knowledge of the value of the countryside and the opportunities for tourism is a successful combination, which can be seen today even if the school trips now have different areas to visit.

This thesis takes its starting point in the humanistic cultural-geographical concept of place, with the aim of achieving a greater understanding of what constitutes the place Mon today. Mon is located in the northwestern part of Dalsland. Until 1879, the area was described as outlying land, but with the extension of the railway between V?nern and the Norwegian border, Mon's station community emerged. In the mid-20th century, all activities in Mon were phased out, and since then, the place has been inhabited by only about 10 year-round residents.

The purpose of this Masters thesis is to investigate the role of link collections in Swedish public libraries mediation of Internet resources. The study is focusing on the effects on the contents and the structure in the link collections when the target group is immigrant users. This is done through literature studies completed with an examination of two link collections containing multi-cultural and multi-lingual material and qualitative interviews with the two librarians who are in charge of the collections. The major questions raised in this study are: What function do the link collections have for the public libraries? What is the difference in working with traditional, printed material compared to the work with Internet resources? And how are the selection of Internet resources and the structure of the link collections affected when the collection is intended for immigrant users? The main results are that link collections in public libraries can give a concrete form to political guidelines.

The main purpose of this master thesis is to give the reader a picture of the experience of art and of its room in the public libraries, but above all to examine the phenomenon temporary art exhibitions in public libraries in the county of Östergötland. The study is limited to a specific activity of art, namely temporary exhibitions in libraries. Geographically, the investigation is limited to the public libraries and their branch libraries in Östergötland. Time concentrates on the present situation in 2000 and 2001. Methodologies are partly observations in some libraries, partly qualitative questionnaires to all primary libraries and their affiliates in Östergötland.

Literary debates about canon occur regularly. In the summer of 2006 such a debate took place in Sweden. The aim of this Master thesis is to examine the debate to identify the different discourses and what they reveal about ideas concerning the role of literature in society. The empirical material used for the analysis consists of 46 debate articles from three important newspapers. The combined theory and method applied is the discourse analysis described in Ernesto Laclau?s & Chantal Mouffe?s discourse theory.

In 2006 the government assigned the Council of Cultural Affairs the task of making an update, consisting of 50 literary titles, to be added to the existing list called Alla tiders klassiker ? en klassikerserie för skolan (All-time classics suited for school).      The idea of ??a literary canon can be considered to be a tool for transferring socially, historically and culturally constructed norms and values ??from one generation to the next in order to create and maintain a common frame of reference. The common frame of reference affect the individual's thoughts and actions as well as their sexual desires and their own perception of self as a sexual being.

Children are said to be the future of our society. Hence, how we take care of our children is a cause of concern. This is evident in much of the social work that is carried out in Sweden. One of the times when we find children to be the most vulnerable is when they, for different reasons, are separated from their biological families and placed in foster care. Based on the fact that Sweden over the last century has experienced an increased immigration intake we wanted to take a closer look on how this change of the population dynamics has influenced foster care in the country.

The aim of the study is to examine how the executive leadership and the decision-making process are shaped by the leadership environment in a transition democracy as Venezuela. The questions I intend to answer are: What kind of leadership environment surrounds the leadership and what kind of consequences does it have on the leadership and the decision-making process in Venezuela? To answer my questions I will use the literature: Political Leadership in Liberal Democracies (Elgie, Robert 1995, London: Macmillian), together with the method ?The cultural determinist school of history? by Tomas Spencer, later reproduced by Kellerman. The leadership environment provides unique opportunities for a leader to gain control over the decision-making process. Institutional structures and the needs of the society are major parts in determining how the political leadership is exercised.

Studier från Amerika och Storbritannien visar att introduktionsprocesser fokuserar för mycket påprocesser, policys och värderingar och mindre på de nyanställdas upplevelser när det gäller stress,stöd till att knyta kontakter med medarbetare och otydliga arbetsbeskrivningar (Andersson, N. R,Cunningham-Snell, N. A. & Haigh, J., 1996 & Klubnik, J. P., 1987).En kvalitativ undersökning har utförts på AniCura Falu Djursjukhus.

A proposal of a new path from the inner town of Gävle to a small cultural area in the seaside. The thesis contains historical background, analysis over town and the area, and a proposal of a new shape for the postindustrial area near the stream called Gavleån. .

More recently, the number of elderly immigrants has increased. This means that Sweden is faced with new challenges. The purpose of this study was to illustrate how the elder immigrants general situation in Helsingborg looks like, as well as how social workers work to integrate this target group. Furthermore, I wished to have an answer on whether social workers feel that there is a continuing need to be concentrated on the integration of elder immigrants. To get answers to my questions, I have interviewed five social workers in Helsingborg who are working on issues that concern elder and integration.

The purpose of this thesis is to study the relationship between the definition and bibliographical classification of a certain academic subject; social anthropology. The theoretical framework consists of views held in Information Science regarding the definition and classification of subjects. The methodological onset is based on hermeneutical concepts that allow an extended analysis of abstract structures of thought. This analysis comprises of two parts; a descriptive analysis and a comparative analysis. The result of the descriptive analysis, whose aim is to describe the academic subject social anthropology, shows that this is not easy to define, instead it is nowadays almost the same as cultural anthropology.

My essay is concerned with intercultural leadership and practical knowledge. The essay is about ethical dilemmas and the diversity of issues we face constantly at the preschool. In my story I examine the different views of knowledge and the opportunities to lead people in an intercultural way, and how they relate to each other. I start by looking at the ethical ideas that form the basis for our actions and our view of knowledge. Then, I examine how the practical wisdom guides the ethical dilemmas that arise at the preschool.

In 2006 the government assigned the Council of Cultural Affairs the task of making an update, consisting of 50 literary titles, to be added to the existing list called Alla tiders klassiker ? en klassikerserie för skolan (All-time classics suited for school).      The idea of ??a literary canon can be considered to be a tool for transferring socially, historically and culturally constructed norms and values ??from one generation to the next in order to create and maintain a common frame of reference. The common frame of reference affect the individual's thoughts and actions as well as their sexual desires and their own perception of self as a sexual being.