The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Neuropati och angiopati är de främsta orsakerna till att fotkomplikationer uppstår hos diabetiker och flertalet fotsår som uppkommer leder till amputation. I S:t Vincentdeklarationen som tagits fram av världshälsoorganisationen finns ett mål att antalet amputationer som orsakas av diabetesfot ska halveras. Att praktisera en god behandlingsregim kan förhindra progression av sår och därmed en minskad risk för amputation. Denna litteraturöversikt syftar till att utreda vilka icke konventionella behandlingsmetoder och preventionsåtgärder som finns för sår på diabetesfot. Resultatets elva artiklar behandlar dessa områden och visar på olika metoder som kan vidtas, såsom NpHSS, Tretinoin, Citoprot- P®, elektrisk stimulering, larvterapi, vacuum kompression, hyperbariskt syre, tryckavlastande förband, C- peptid, temperaturmätning och PFC- strumpa.

The purpose of this study was to describe how adolescents aged 12-18 years with inflammatory bowel disease experience their illness and what coping strategies they use to manage their illness and improve their wellbeing. The method used was a descriptive literature study, and the result of the study included 15 scientific articles. Our results showed that IBD affected the adolescent?s everyday life and social life with friends, family and activities. The adolescents also reported that they experienced a feeling of vulnerability, altered body image and that they saw themselves as different from healthy subjects.

Denna uppsats redogör för hur sociologin samt svensk självmordsprevention konstruerar självmord som problem. För att ringa in detta har socialkonstruktionistiska teorier om sociala problem och förklaringar använts. Dessa teorier har i analysen applicerats på ett varierande material bestående av sociologisk litteratur samt intresseföreningar, socialpolitiska åtgärder och dokument som hör till dessa. Resultaten av denna studie har visat att självmord som avvikande handling ofta är i behov av förklaring. Dessutom framgår det att sociologin koncentrerat sig på självmord som teoretiskt problem vilket medfört konsekvensen att lösningar till stor del uteblivit.

Background: Breast cancer is one of the most common cancer diseases among women worldwide. Breast cancer brings fear into many womens? life. It is a threat against life, but also to the psychological health, self-esteem and the female identity. Aim: The aim of this literature review was to describe newly breast cancer patient?s perception of information provided by healthcare personnel.

In what way were children in the 1930s and 1940s mean to each other, in which ways did theytease and bully one another? And what were the adults part, how did they react to thechildrens spite towards each other and did they do anything to stop it?These are the questions which have been addressed in this essay. In the answers given to us,by a survey in which 42 persons born in the 1920s and 1930s were asked, we have learned,that during the 1930s and 1940s when these children went to school, bullying did'nt occure asmuch. Not as they can remember today.We have also learned that it was mostly boys who were bullied, both mentaly and physical,with punches, being pushed, being laughed at and by being forced to do things they did notwant to do, such as stealing.The most common reasons for being bullied was that the children came from poor families,had ragged clothes, where dirty or had a physical disease such as cronical bronchitis.There where not many children who talked about being bullied with a teacher and the surveytells us that they didn't had any supervisors on the school yard.A number of the questioned answered that they thought that teachers had favourite students inthe classroom and they tell us stories in which teachers used corporal punishment, which waslegal at this time..

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Trans fatty acids from ruminants - and its effect on blood lipidprofile in healthy men and womenAuthor: Sophie Berg and Sara KarlssonSupervisor: Henriette PhilipsonExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012BackgroundCardiovascular disease is the most common cause of death in Sweden. It is well known that thereis a link between high consumption of industrial trans fatty acids and cardiovascular disease, buthow natural trans fatty acids affect us remains uncertain.ObjectiveThe purpose of this article is to, based on the currently available scientific evidence, concludewhether an intake of trans fatty acids from ruminants generates an effect on the bloodlipid profile of healthy men and women.Search strategyRCT articles were obtained through searches in databases such as PubMed, The CochraneLibrary, and Scopus. Keywords used were "ruminants" AND "Cholesterol" AND "Trans FattyAcids" and "ruminants" AND "Blood Lipids" AND "Trans Fatty Acids".Selection criteriaInclusion criteria were RCT studies conducted on healthy people who did not receive medicationfor hyperlipidemia. Moreover, the results were to be based on fasting blood samples, where atleast ten hours of fasting preceded the analysis of the blood lipids.Data collection and analysisThe search generated eight studies. These were graded according to SBU:s Granskningsmall förrandomiserad kontrollerad prövning, after which four studies were selected.

The purpose of this study is to describe melanotic tumours and the pathogenesis of these tumours. The focus of this study is on differences between benign and malignant tumours as well as the prognosis one may expect when diagnosing this disease. The mechanisms responsible for the occurrences of the tumours are not yet fully understood. It is believed that factors such as chronic trauma, infections, medications and hormones affect the cell mechanisms in some way. Determinants of the malignancy of the tumour are not completely known.

The purpose of this study was to examine if there are common factors that lead to young people committing crimes according to professionals in social work, crime prevention and the police. The study also aims to examine if juveniles in Swedish suburbs commit more crimes, the consequences that follows and what actions socialworkers have for these juveniles. The study was conducted through qualitative interviews of five professionals in the area who were contacted from different units. In the analysis Goffmans (1971) theory of stigma was used and Goldberg's (2005) Conspiracy Theory. Some of the conclusions that could be drawn from the study was that there is not only one factor influencing young people to delinquency, but often combinations of different factors that lead to this.

Malnutrition är vanligt förekommande hos personer med demenssjukdomar och för denna utsatta grupp är det av vikt att fokusera på nutrition och omvårdnadsåtgärder. Syftet med ddenna litteraturstudie är att belysa malnutrition och riskfaktorer ho dementa personer samt beskriva vad sjuksköterskan bör vara uppmärksam på i sitt arbete för att förebygga malnutrition och hur bättre nutritionsstatus kan uppnås. Metoden i arbetet är en litteraturstudie i vilken 9 kvantitativa artiklar och 1 kantitativ/kvalitativ studie granskats ur ett vetenskapligt perspektiv. Resultatet presenteras utifrån tre huvudområden: nutritionsproblem och tillhörande faktorer,utbildning samt interventioner. Tillsammans visar de på förekomst av malnutrition och att det via utbildning och åtgärder går att påverka nutritionsstatus hos dementa personer.

Postoperativa lungkomplikationer är ett stort problem inom sjukvården. Det ökar mortaliteten och skapar onödigt lidande för patienterna samt ökar kostnaderna för sjukvården då patienterna ligger inne längre tid. Syftet med denna studie var att genom en litteraturöversikt beskriva vilka faktorer som kan leda till ökad risk att drabbas av postoperativa lungkomplikationer, samt effekter av att använda omvårdnadsinterventioner för att förebygga dessa. Förebyggande av allmänna postoperativa komplikationer inkluderades inte i studien. Resultatet består av 22 artiklar som valdes ut genom litteratursökningar och sedan kvalitetsgranskades och analyserades med hjälp av matriser.

Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The aim of the study was, through qualitative interviews with school counsellors in Swedish primary schools, to study what the counsellors are experiencing condition their ability to work proactively according to the Swedish Education Act provisions on student health. During the study, six interviews with school counsellors who worked in the same suburbs, was conducted. The theoretical approach that was used is Michael Lipsky's theory of street-level bureaucrats and the term discretion. The overall outcome of the study was that the interviewed school counsellors felt that they did not have good opportunities to work preventively as the Education Act requires. The main reason for this was the school counsellor?s heavy workload.

Some people who recovered from exhaustion disorder report that their lives feel more meaningful after the disease than before, despite residual symptoms and difficulties. This experience of increased meaningfulness has been linked to sense of coherence, SOC. The research question was whether individuals with exhaustion disorder at onset has a weak SOC, and if there is a general increase towards a higher SOC value ??during the recovery process. In a cross-sectional study, data were gathered on the SOC value via the SOC 29 form.

Background: Diabetes mellitus Type 1 is one of the most common chronicle diseases in childhood. This signifies big changes in the daily life for the child and its family. Aim: The aim of the study was to illustrate the family?s situation when the child falls ill in Type 1 diabetes. Method: The search for literature has been done both manually and in databases.