Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

This essay derives from the concern that horses ridden with a bit in their mouth can be subjected to strong pressure from the bit if the horse and rider do not understand each other. The horse's mucosa membrane and the tongue are very sensitive tissues (Cook, 1999; Manfredi, 2005; Oliveira, 2005; Terada, 2006) and the bit can then be a source of pain and discomfort. The training of the horse should therefore always be a step by step process and as the horse develops difficulties are increased. Oliveira (2005) suggested that high demands can be placed on the horse but to be successful in the training it is essential to be content with small progress and reward the slightest desired response from the horse. This corresponds with the principles of operant conditioning with negative reinforcement.

Detta examensarbete har genomförts på ABB Power Products/Instrument Transformers i Ludvika. Syftet med arbetet har varit att undersöka temperaturexpansionen för en isolerande olja som använd i produkten Capacitor Voltage Transformer (CVT). Oljans egen temperatur­expansionskoefficient                          var redan känd, men arbetets syfte var att bestämma en Brutto­temperaturexpansionskoefficient, med andra ord undersöka hur mycket de ingående komponenterna i en CVT påverkar den totala volymexpansionen inuti enheten.För att bestämma bruttotemperaturexpansionskoefficienten har ett prov i klimatkammare utförts. Provet bestod av två aluminiumkärl vardera med ett monterat mätrör. Det ena kärlet fylldes med olja och det andra kärlet med olja och kondensatorinnehåll motsvarande inne­hållet i en CVT.

This study has been performed with the help of forest machine operators in order to improve the forestry planning at Holmen Skog Örnsköldsvik-region. For Holmen Skog forestry planning is basic for a successful forestry. In a survey I have investigated what can be improved in some areas that are planned for harvesting. The result of the investigation will be used to support the machine operators as much as possible. The study has generated 49.5 % of responses and because of this low response rate, no clear conclusions to anyone else except the responding machine operators can be drawn. It has been proved that there are some details in the forestry planning system that are inadequate, such as marked routs for trails, tractor paths and buffer zones against streams. The quality of forestry planning varies greatly between different locations, as much as 50 % of the responding machine operators thought so. Over 40 % of the responding machine operators claim that the information from Holmen is insufficient. One thing that would improve the forestry planning within Holmen would be to educate all forestry planners and then do continuous follow-ups..

In outdoor education the empirical outdoor experience is an important basis for a learning process ? the teacher can affect learning with the choice of location. In order to develop the model in school, we need to build on teachers' perception of how their every day schoolwork looks like. This paper takes as its starting point at three teachers' perception of their learning environment and outdoor environments as well as a theoretical model of the site's importance in the learning process. The paper addresses both the importance of a structured and a unstructured meeting with outdoor sites.

During the last year there has been a globalization of trade. Because of the development ofmore sophisticated information's - and communication technology the boundaries and thephysical distance have been smeared out between company as well as countries. Furthermoreit generates that many companies have restructured to global value chains. Because of theincreased access the marketplace has become harder and more competitive than ever.Since the customers nowadays have more access to product information the consume patternsand behaviour has been changed. Through the increased knowledge the consumers requiresmore of the products.

AbstractIn this text the attitudes towards and using of blogs in teaching Swedish toteenagers will be explored. The results are based on a survey made amongst 17teachers and 58 students from all over Sweden. The end results show that theusage of blog still hasn?t found a permanent way into the classrooms, but has anappeal to and is being used by predominantly younger teachers both, male andfemale, with a positive response from students regardless of gender. Theconclusion is that using web tools like the blog is an easy first step for schools toconnect to the digital society of the 21stcentury and take advantage of the perksavailable in the digital classroom.Svensk titel:Blogg + Svenska =Sant? ? Bloggande i undervisningen i svenska.Engelsk titel:Blog + Swedish =True? ? Blogging in teaching Swedish.Ämnesord: Blog, Web 2.0, digitalt klassrum, svenska, undervisning,kompetensutveckling.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

This essay discusses people's perception of what is important for their well-being where they live. The main aim has been to find out what factors in the outdoor environments of the city are appreciated and why they are valued positively. A comparison has been made between Uppsala in Sweden and Tarapoto in Peru to see if, and in that case what, differences can be found in the values of people. I chose to carry out a survey study that got a response rate of 57 persons in Tarapoto and 63 in Uppsala. The results show that there are some common basic values, but on the whole the outdoor environments are valued differently in the two cities. In short, the Peruvians value functionality, cleanliness, small distances to family and service, while the Swedes value a central location and short distances to friends apart from functionality and good service opportunities. Conceivable reasons for this might be for example different cultural prerequisits, material standard and climate. .

Inledning: Mycket diskussion har förts kring nedskrivningsprövningen av goodwill och de tydliga element av subjektivitet och bedömning som den präglas av. Då mer subjektivitet kännetecknar värderingen av goodwill än andra tillgångsposter leder det till att ledningen kan påverka nedskrivningen i större utsträckning än vad gäller nedskrivningen av andra tillgångar. Syfte: Studien syftar till att jämföra en teoretiskt framräknad diskonteringsränta och företagens egna diskonteringsränta, och en eventuell skillnad mellan dessa diskonteringsräntor. Ett antal förklaringsvariabler kommer undersökas för att se om dessa kan förklara en eventuell differens.Metod: I studien har en kvantitativ undersökningsmetod använts där redovisningsmässiga siffror har hämtas in samt studerats med hjälp av CAPM-modellen.Analys och slutsats: Analysen fastställer att det förekommer en skillnad mellan redovisad och teoretisk diskonteringsränta. Studiens slutsats är att det som är mest bidragande till de kraftiga skillnaderna mellan diskonteringsräntorna är utformningen av IAS 36. Detta beror till största del på att värderingen av goodwill baseras på osäkra antaganden och bedömningar. Förslag till vidare forskning: Förslag till vidare forskning är att göra en liknande studie men över en längre tidsperiod eller undersöka andra faktorer i nedskrivningsprövningen än diskonteringsräntan.

This thesis examines the ways in which adaptation and vulnerability are framed in national and sectorial policy-documents dealing with expected societal impacts of climate change. By using theories of discourse and ideology, the analysis aims to find and understand important ideas and presuppositions that are explicitly or implicitly expressed in these documents in order to make possible and tangible the institutional production of policy within the potentially far-reaching problematique of climate change adaptation and vulnerability. The analysis shows that there are two main perspectives through which vulnerability and adaptation are framed; one focusing limits to societal robustness; and one contesting the institutional capacity to implement adaptations. The author understands these framings as complementarily optimizing preconceived social and economic relations, something that might, in fact, reduce the response capacity of people..

This thesis deals with non-wanted political parties e.g. right wing populism. How should a democracy handle these opinions? So far these parties have been neglected and not even considered as real parties. By excluding them from the debate and the political arena, media and more established parties have seen them merely as a threat than as democratic parties.

Based on laboratory studies with lysimeters, the concentrations of dissolved reactive phosphorus(DRP) and particulate phosphorus, which is the main part of other P (OVRP), has been studied inpercolating water. The experiment was conducted through irrigation of small soil columnscontaining clay topsoil from an experimental field in Västergötland. Three rain simulations wereconsecutively performed. DRP concentrations in the percolating water ranged between 0.2 - 0.3mg·Lclearly related to the phosphorus concentration in the soil, measured in a soil extract ofammonium lactate (P-AL). Concentrations of OVRP were relatively low and ranged between0.12 and 0.16 mg·Lwas not proven and the experiment may reflect how a relatively slow percolation of water mayrelease DRP.

The purpose of this thesis is to evaluate the combination of bibliographic coupling and three hierarchical cluster analytic techniques: average, complete and single linkage. Bibliographic coupling is applied as a measure of similarity between recently published articles and the cluster techniques are used for the partition of a set of articles into subsets of articles with similar research focus. The field of information science is applied as the test arena and the selection of data, i.e., the article population to be partitioned, is based on a number of central journals. Methods of evaluation include both quantitative approaches as well as a qualitative one. For comparing the resulting partitions, adjusted Rand index is utilized and for the establishment of cluster coherence and isolation, measures of average normalized coupling strength is applied.

The main purpose of this study is to find out what kind of help social service in one selected municipality in Sweden can provide for children who have witnessed or been victims of domestic violence. Using focus group interview this study investigate how the social workers meet the needs of these children. The bases for our analysis are the Organization Theory and the Attachment Theory, as well as previous research. Important results are that the social services are dependent on notifications in order to do their work and that the most common interventions are foster care, emergency foster care and/or family therapy. The difficulties that social workers perceive their work are unjustified families and heavy workloads.