Utredningen kring avskaffandet av revisionsplikten har i början av april 2008 blivitpresenterad för den svenska regeringen. I denna utredning föreslås det gränsvärden som ipraktiken innebär att 96 procent av alla aktiebolag i framtiden kan välja bort revisorn ochrevisionen, så som den ser ut idag. Revisionsbyråer står inför en stor omställning därABL och revisionsplikten omfattar alla aktiebolag i Sverige och en stor del av dessabolag kommer i framtiden kunna välja bort revisionen vilket innebär att revisorernas rollkan förändras efter avskaffandet.Undersökningen är halvdeduktiv där författarna har haft utgångspunkt i teorin som stödtill intervjuerna med respondenter som påverkas av förändringen. Författarnas syfte medundersökningen är att ta reda på vilka konsekvenser och förändringar kan komma attpåverka revisionsyrket i Sverige. Uppsatsen har en bred empirisk undersökning sombestår av intervjuer med revisorer, banker och skatteverket.

This thesis researches the construction of the Swedish masonry heater called r?rspis. A r?rspis has an inner smoke channel system that stores heat and it was developed in the early 19th century alongside the Swedish kakelugn (tiled stove). Unlike the tiled stove, the R?rspis was commonly found in simpler environments and is part of the cultural her itage of the rural population.

Fish-head pendants are one of the characteristic Gotlandic Late Iron Age artefacts. This object has been rather neglected and mainly considered as an insignificant embellishment, normally worn as a neck-collar and seen as an artefact include in the typical Gotlandic set of female jewellery.The fact that the fish-head pendant has a very long life span, which stretches from grave-finds in the Early Vendel Age to hoards in Viking Age as well as secondary usage as brooches in the Early Middle Ages, makes the artefact an excellent starting point for discussions on social practices and change through material culture. It's shown in this study that, contrary to previous beliefs, the normal usages for fish-head pendants is as solitary pendants and not as neck-collars. Neck-collars is shown to have an intricate relation to inhumations for young individuals, whereas solitary pendants are found in cremation deposits for adult individuals, something that relates to a fixed social practice mainly in the period 700-900 AD and that develops from the cremation funeral practice. This particular social practice relates to aspects of attraction and protection and continues in to the 10th century outside of funeral structures, which is shown by the composition of hoard-finds from the 10th century, but is totally absent when the pendants is given a secondary usage as brooches in the end of the 11th and beginning of the 12th century.

Så kallade demokratiska skolor som Sudbury Valley i Massachusetts och Summerhill i England kombinerar individuell frihet och gemensamt ansvarstagande för att gynna både lärande och utveckling av demokratisk kompetens hos skolbarnen. Trots att deras koncept under mer än 80 års tid har visat sig vara synnerligen framgångsrikt och trots att både lärande och demokratisk kompetensutveckling står högt på agendan för skolutveckling i både Sverige och internationellt, nämns dessa skolor eller deras koncept inte alls i diskussionen om den svenska skolans utveckling.I ett samhälle där beslut skall förankras i vetenskapliga fakta, faller det rimligen på allmänpedagogikens bord att kunna förklara de nämnda skolornas framgångar.Mitt syfte är att med hjälp av relevant litteratur granska de demokratiska skolornas praktiska koncept, att undersöka möjligheter att formulera en allmänpedagogisk teori utifrån detta koncept, samt beröra den traditionella skolans utvecklingsmöjligheter i riktning som en sådan teori utpekar. En etnografisk innehållsanalytisk metod har använts för att jämföra och samordna denna litteratur. Det visar sig att befintlig kunskap ger ett utmärkt stöd för de demokratiska skolornas praktiska koncept och att analysen ger upphov till hypotesbildningar på den önskade teoretiska nivån. Frågan om den traditionella skolans utvecklingsmöjligheter i ?demokratisk? riktning måste diskuteras bland annat ur ett maktperspektiv, och ett par inlägg i en sådan diskussion finns i sista kapitlet..

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Varje år kommer det in ett stort antal anmälningar till polisen om män som misshandlat sina kvinnor. År 2003 var siffran 22 500 st och siffrorna ökar för varje år samtidigt som mörkertalet vad gäller detta brott också är högt. Man tror att det bara är ca en tiondel av brotten som kommer till polisens kännedom. Detta brott har uppmärksammats mycket de senaste åren både inom media och inom politiken.1993 tillsatte regeringen en Kvinnovåldsskommision som fick till uppgift att se över frågorna som rör mäns våld mot kvinnor. För att Du som läsare ska få en ökad förståelse för detta problem har vi valt att, i början av arbetet, redogöra för hur man genom tiderna har sett på mäns våld mot kvinnor.

Kultur är ett oerhört komplext och omfattande begrepp som finns omnämnt i de olika läroplanerna och i kursplanen i engelska. Eleverna ska bland annat reflektera över levnadssätt och kulturer i engelsktalande länder och kunna göra jämförelser med egna erfarenheter, även känna till något om vardagslivet i något land där engelska används. Det här är mål som ska uppnås i årskurs fem enligt kursplanen i engelska. Mitt syfte var att undersöka om läroböcker i engelska riktade till de yngre barnen, överensstämmer med vad styrdokumenten säger. Jag har gjort en text- och bildanalys av fyra olika läroböcker för att se vilka engelskspråkiga länder som representeras, hur de representeras, om eleverna får insikt i den mångkulturalitet som finns i världen och om de även kan göra jämförelser och få en förståelse av talad engelska i olika situationer.

Abstract: The purpose of the study was to analyze the experience of being a woman diagnosed with ADHD as an adult. Another aim was to analyze how the women think itwould have influenced them, if they had been diagnosed during childhood.In the study, with a qualitatively approach, three women diagnosed with ADHD were interviewed. The data was analyzed with qualitative content analysis.The result shows that the women perceived affirmation when they received their diagnosis but they also pointed out that they had wished to receive the diagnose during childhood to avoid unnecessary suffering.The conclusion of the study was that it is essential to, as early as possible, follow up deviances in children and adolescents. Therefore, there is a need for more knowledge of how symptoms of ADHD in girls present itself.It is reasonable to believe that if healthcare and school have increased knowledge of symptoms of ADHD in girls, then these girls would be diagnosed at an earlier time.Keywords:ADHD,women,girls,treatment,self?esteem.

The rates for teenage conception and motherhood in the UK are according to recent research, the highest in Wester Europe. The ongoing debate concerning these teenage pregnancies and teenage motherhood has therefore become political in a wide range. The government?s goal is to reduce the number of teenage pregnancies until the end of 2010 to prevent social exclusion among vulnerable young women. However, there is controversy in other research that describes teenage pregnancies more likely to be a result of social exclusion than its cause.The purpose of this study is to examine how young mothers in a borough of London, from their own point of view, experience their situation, their difficulties and possibilities in present and in future.

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

The concept of IT has developed into ICT (Information- and Communication Technology) over the years. ICT has an increasing impact in society and the Swedish curriculum (Lpo 94) highlights the importance of school to convey lasting knowledge that constitutes the general frame of reference that everyone in society is in need of. The purpose of this study was to find out how teachers perceive and use ICT in secondary school and discover the teachers? vision concerning ICT.The used approach for the study is a qualitative research with a basis of interviews. Four interviews are made with teachers from the early years of secondary school, at two different schools.

The purpose of my study is to investigate teachers? opinions about learning difficulties in mathematics.I have read relevant literature on this subject. I have conducted interviews with seven class teachers, one special-needs teacher, a psychologist and one special-needs teachers who specifically worked with investigations concerning pupils with difficulties in mathematics.The result of my study shows that learning difficulties in mathematics can/might be prevented if children in pre-school are introduced to mathematics as early as possible. This should be done in a delightful way in their daily activities and while there are playing. I didn?t find any complete method to help children with mathematics difficulties in compulsory school.

The use of CAD, within the building industry came strongly, during the 1980?s and the 1990?s. The development has since then rapidly progressed and the using of 3D-models has in addition increased. We are now at the edge of next step of evolution. BIM, Building Information Model(ing), is here.

In this work I have tried to reconstruct the forest history within Särna-Idre forest common in northern Dalarna from the 19th century until present time. The Särna-Idre region has been an extensively used landscape for a long time. Pollen which indicates grazing has been found in samples orginating from the 10th century. Early travellers from the 18th and 19th centuries seem to have been passing trough a "used" landscape. Burned forests on naked ground are described as common. Also large areas are mentioned as undisturbed with lots of large trees, snags and dead wood.