An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

This research is about six pedagogue´s and their reflections about the size of the children´s group in the preschools. Then I will discuss the pedagogue?s recommendation on the significance of the size of a children´s group learning and development and it´s practical significance for the preschool function. The pedagogue?s statements will be discussed in relation to The Swedish National Agency for Education (TSNAE) guidelines on group size.The theoretical framework of this essay will take an overview of the social cultural perspective, the group size and its significance for both the children´s learning and development, for interaction and communication and TSNAE advice and guidelines.

Mental ill-health has increased in the community and especially among young people. Stress is considered as a conduciveness cause to the increasing mental ill-health and stress can lead to angst, worry, depression etcetera. The purpose with this study is to investigate how school nurses and welfare officers in high schools within defines and works with stress among the youths. The study also investigates how the school nurses and the welfare officers work to prevent stress in the schools and if there is cooperation between the two professions. The study is based on a social constructive perspective and a system-thinking.

There is a need for productivities data and data for different types of machines for comminution of logging residues. The lack of data and studies on GROT comminution makes it difficult to evaluate different chains for handling of residue fuels and make system analyses.Four types of machines with three different working principles were compared at six studies during winter conditions. Three to eleven trials during 9.5 to 30.7 minutes were made on each machine. Samples from the produced material at each study were sieved to determine the size distribution of the comminuted material. Samples were also taken from the studies for determination of moisture content.

This C-essay is a qualitative study designed to create a basis for understanding how managers involved in school affairs perceive the impact of merit points on students? chances to continue on to higher education and how this will affect individuals' life chances.The study is based on three interviews with managers involved in school affairs. In this paper grades, merit points and socioeconomic class differences are discussed.The aim of this paper is to answer the following questions:? What impact does merit points in language studies and the way different languages are valued, in the system, have for the individual and for society?? Who are the winners in the new grading system and who are the losers; how are different socioeconomic groups affected?The material was interpreted with the help of a report written by Ingrid Nordqvist and Monica Langerth Zetterman called "Secondary School competition field-a regional perspective", a paper written by Helen Raven who did a study on grades, national tests and social reproduction and the Frenchman Pierre Bourdieu's theories.The results show that class differences will increase and that it will be difficult to rise in the social hierarchy in the future..

The Swedish building contractor JMRegion Öst would like to to investigatethe possibilities of developing andstreamlining the production of singlefamilyhouses. JM are producing singlefamilyhouses with prefabricated framesat a rate of about two houses per week.During construction, the different tasksare performed by JM?s own productionstaff but also by varioussubcontractors.When examining the schedules of recentlyproduced projects, it appears that allthe houses are more or less completedeight weeks before the customer moves into the house. During those eight weeksseveral operations are conducted such asinspections, installation of appliancesand cleaning procedures. The inspectionperiod constitutes between 25 and 35% ofthe complete construction period.By conducting interviews, it has beendiscovered that this final phase is anessential security buffer for delays anderrors that often occur.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

The aim of this bachelor?s thesis is to analyze if there are differences in the way of explainingthe causes of The Great Emigration from Sweden to America in the late 1800s/beginningof the 1900s. Due to the researcher?s education the thesis has a didactic, and comparativeperspective between how history textbooks aimed for Middle School and High School andhow the exhibition Drömmen om Amerika (= The Dream of America), in Vaxjo, Sweden,explains this phenomena. A special analysis scheme is applied to the sources in a way to makeit clear to the reader how informative they are and how much effort they put in the explaining.The outcome of the analysis shows that the exhibition gives the visitor a wider, deeper,and more informative depiction of The Great Emigration, compared to the textbooks? moresummarized extracts.

The aim of this study was to describe the mental and social causes to obesity among children and adolescents, their consequences and what preventive interventions that are used. The method used by the authors was to search for scientific articles in the database Medline, using the keywords: obesity, overweight, child, body image, social, family, school, depression, nursing, quality of life, social support, prevention and support. The study was performed as a literature review, with a descriptive design, and the result contained 22 scientific articles. The main result of this study showed that obesity among children and adolescents is not only an individual problem, it affects the whole family. The main causes to obesity among children and adolescents are the socioeconomic status of the family, their lifestyle, and even gender to a certain degree.

Design of a house requires knowledge of both technology and economics. Heating and ventilation shall be designed, costs are calculated and estimated and requirements must be fulfilled. Which heating system is to be elected is also a difficult choice, especially with rising energy prices as a factor.The choice of energy system is not always given, because it depends on several factors. Below is a comparison between district heating, geothermal heat pump and electric boiler from an economic standpoint. In a previous report appears district heating and geothermal heat pump as the best options.

The purpose of this paper was to investigate the special services for immigrants which are offered by Swedish libraries on their different levels regional, local and school as well as immigrants experiences of the library services and how these services and experiences conduct themselves to the development of the harmonic multicultural society. The methods used were interpreting reflexive interviews with immigrants and librarians. The guiding theory in this study was a three-phase model by Gillis Herlitz according to which a newcomer goes through three stages in an adaptation period. Phase 1 is a positive honeymoon phase, that later is replaced by phase 2, a critical disappointment period, which then ideally should be resolved in phase 3, where the individual reaches a balancing stage of cultural adaptation. The results of my observations indicate that the performances of the different libraries seem to operate in a way that corresponds to the different phases in this model.

In the year 1783 a fissure eruption from Laki in the southern part of Iceland produced a large amount of volcanic gases during a period of eight months. The volcanic gases and aerosols spread across the northern hem sphere due to ideal weather conditions and had a substantial impact on the environment, human health and also climate effects. This, so called dry fog, caused severe health problems, which led to death casualties, killing animals, crops and other vegetation. The consequence was a widespread famine which was aggravated by a hard and long winter in 1783/84. Analysis shows that the Icelandic volcanoes are the primary risk to produce dry fog that can affect Sweden.

Harmonics are a well-known problem that has to be dealt with in the design of thegenerator. Internationally accepted standards limits the amount of harmonics allowedin the no-load voltage. These limits can be difficult to fulfill with integral slot winding,where the number of slots per pole and phase is an integer. The presence of thedamper winding often makes the problem with harmonics even worse and harmonicswith frequencies of order 6q±1 arise with significant amplitude. How the damperwinding is designed affect the content of harmonics in the no-load voltage and the aimwith these ? has been to investigate in which extent design of the damper windingaffects the contents of harmonics.Simulations with the 2-D finite element method have showed that if the damper barsis centered in the pole shoe, the amplitude of the harmonics of order 6q±1dependsboth on the ratio between the stator slot pitch and damper bars slot pitch and if thedamper bars are connected between the poles or not.If the damper bars is displaced with ¼ stator slot pitch alternately, the amplitude ofthe harmonics of order 6q±1 is reduced and the influence of the ratio between thestator slot pitch and the damper bars slot pitch will vanish.

"Children's book is the best style means if you have something to say" is a quote by CSLewis that I focused on in this essay. As a future priest, I am aware of the problems thatexplain some of the Christian church pillars. In this essay I treat the Trinity in relation toteaching children in a future profession. Research in child and adolescent spirituality is onrampage, books with religious messages and ambitions to teach children about Christianethics and morals have been around since Sunday school introduction in Sweden. What arethe tools that can be used to explain even for scholars and theologians difficult concepts? Isit possible to meet kids on their own ground? I see an opportunity for this through theliterature, and the characters they already know outside the ecclesiastical sphere,In this bachelor thesis I have used perhaps one of the major works of children's literatureduring the 1900s, The chronicles of Narnia.