The purpose of this study is to examine the view of knowledge and the view of learner which are prominent in the ministry memorandum Specific programs and access to vocational programs (U2009/5552/G) and thereby understand the potential impact of the new transformation of the current individual program and what it brings to the students who do not achieve the objectives in grade 9. We have used a qualitative text analysis method. The background to the study describes in particular today's individual program, view of knowledge and view of learner. The result shows that the most prominent in the memorandum is that knowledge is divided into theory and practice, that individualization is the focus and the text shows freedom for interpretation..

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

Current technology offers many possibilities for remotecommunication. Nevertheless, people with cognitive and communicativedisabilities have limited access to common communication technology like textmessaging via a mobile phone. This study is part of the project Text messagingwith picture symbols - a possibility for AAC users and people with cognitiveimpairments. Semi structured interviews were used to investigate three menand four women?s experiences of using Windows mobiles with adaptedfunctions for text messaging.

We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

The purpose of this report is to present some of the market's façade panels and to do a survey of Masonite façade panels and compare. Therefore I have looked closer on potential competitors and studied their assembly method and properties. I will also propose suggestions on installing Masonite panels and improvements to the current carrying system. The carrying system for façade panels in general. Various key people in various areas of the construction industry have been interviewed. People with a wide knowledge of theory and with real work experience have been my main focuses too implement this survey.

The objective of this study was to examine how an IT department has been affected by the changes of increased local usage of IT, and how the usage have affected municipalities IT departments demands of IT support. In the study we explore how both the IT department and the IT support works by interviewing present and former employees at the local IT department. The current IT department have undergone a series of local changes over the last 20 years, the department has gone from only having internal users to getting the entire municipalitiy?s agencies of IT as users. It started with how the municipality began to dig down fiber optic cable in the middle of the 1990?s, and today has started to develop solutions as to how to meet the demands of future usage of IT.

The working alliance between therapist and client has been proven important for the treatment outcome in psychotherapy, as well as the therapist?s characteristics. The aim of the current study was to examine the experience of important characteristics when forming a working alliance, among psychotherapy trainees. Eight psychotherapy trainees at Umeå University were interviewed and the material was analyzed using Interpretative Phenomenological Analysis (IPA). Characteristics described as positively impacting the working alliance were interested, empathic, warm, genuine, secure, flexible and accepting.

This study has the purpose of looking at the current and future position of record labels from a context involving the technological developments, while the opportunities for the artists are changing. As the actors inside them music industry find themselves in an ever changing climate where traditional supply chains are threatened by new technology, the record labels need to change the way they work in order to maintain their existence in the music industry. The study has been conducted by interviewing a number of people involved in the music industry, by using a qualitative method approach. The conclusion of the study shows that the traditional way of doing business by treating music as a product that makes revenue is gone. Instead the labels have to take on new roles formerly run by third parties in order to survive and be profitable, especially since artists can now in control of activities that used to be controlled by the record label..

This final thesis is carried out at BAE Systems Hägglunds in Örnsköldsvik. The mission was to construct and integrate a new semi-active damping unit in the terrain vehicle BvS10. Questions that came up during the process, among others, was how to mount the damping unit to the vehicle in a flexible way without exposing it to unnecessary wears.A generation of the concept is made in 3D using CATIA V5 of a possible solution to the problem. The idea is to weld the unit to the skid girder which is one of the main constructions of the track system. In this way the damping unit will come closer to the track system, which will partly protect it from impacts from below and minimize current problems with breaking forces in the torsion shafts.The complete construction was then analyzed, first by theoretical calculations and then with the FEM-tools in CATIA V5.

Events that have effected music teachers? view on education - Interviews with four violin-teachers. The purpose of this research is to find out what forms the violin-teachers view on how education shall be operated. Through qualitative interviews, four violin-teachers from around Sweden have told about their growing up, higher musical education and what is current. The result shows that the higher musical education and their own teachers throughout the years are factors that have partially shaped their views.

There is a shortage of organs available for donation worldwide. There have been several campaigns to try to increase the numbers of registrered donors. The topic has been brought to the forefront but more work is still needed to distribute information to the public.The aim of this literature review was to examine what influences people in their decision to donate their organs or not, and what role nurses play in providing the most current information available. The study found that there was several different reasons given for not donating their organs. A great number of people were convinced that their religion was against organ donation.

This report is a thesis on requests from Sandvik Mining and Construction (SMC) in autumn of 2012. The goal of this work was to study the feasibility of creating and implementing an Equalized preventive maintenance program in SMC maintenance operations and reduce downtime for preventive maintenance (PM). To investigate whether this was possible, the authors studied the current procedures for the PM. The authors have collected and analyzed all relevant information within the maintenance department reporting system as well as through interviews determined whether it is practical to introduce a Equalized PM programs. The authors had also studied the possibilities to entrust part of the maintenance work to the operators of the machine cells.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.