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November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.
Bikarbonats påverkan på prestationsförmåga under Coopertest : En experimentell randomiserad crossover-studie på fysiskt aktiva män
AbstraktKonditionsträning aktiverar stora muskelgrupper och ökar aerob och anaerob energiomsättning. Bikarbonat (bi) har stor betydelse för gasutbyte för att konditionsutövare inte ska bli utmattade genom försurning i kroppen. Forskare har därför undersökt om ett tillskott av bikarbonat kan leda till ökad prestation vid konditionsträning.Syftet med studien är att undersöka om bikarbonat kan utöka fysiskt aktiva mäns prestationsförmåga.Vi har använt oss av en randomiserad crossoverstudie. Manliga deltagare (n=13) undersöktes i studien (ålder 27 ± 9, längd 183 ± 8 cm, vikt 81 ± 14 kg). Deltagarna utförde tre Coopertest vid tre separata tillfällen.
Vilka blir effekterna vid införandet av BSC i en stor respektive en liten kommun?
How the running and controlling goes, vary on different municipalities, depending how the organization is constructed and what is being prioritised. There exist laws and directives which the businesses have to follow, but beyond this the organisations are quite free to prioritise and to decide what the best is for the community as a whole unit. The municipality has access to different tools which purpose is to help them running the organization as good as possible, so they can create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control.A big change has happened when the instrument BSC (Balanced Scorecard) was introduced in certain municipality. In this essay the focus lies on two municipalities, Vellinge and Kristianstad.
Livskunskap i samklang med svenskämnet
In ?goda influenser utifra?n? (positive effects from abroad) the purpose is to explore how ideas about feminism and nationality is created within the commentarys on Newsmill (swedish websight for debate). The questions which is directed on the basis of my purpose is drafted to enable my enquiry. On intersectional premisses, and with the help of a textanalysis, i will dress the data which i collected from one field of commentarys. The analysis is divided into themes in which and everyone i tend to immerse on that particular theme..
Konstbiennalens Marknadskommunikation -Hur tre nordiska samtidskonstevenemang kommunicerar med sina viktigaste målgrupper
Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.
Klimatanpassning och lantbruket i Värmland : Klimatförändringarnas upplevda effekter på lantbruket och olika aktörers åsikter om klimatanpassning
Climate change is a global and slow process that affects humans all over the world. Climate adaption within agriculture is important to reduce the risks that agricultures are exposed to because of climate change. Through climate adaption you can improve the positive effects and take advantage of them optimally. How the climate change affects agricultures varies depending on regions and societies. The purposes of the study are to examine how different actors experience the impacts of climate change on the agriculture in Värmland.
Dark Side of Wonderland - en kort 2D-animation med syfte att väcka intresse för en online serietidning
My objective for this project was to create a short but thrilling 2D-animation
intended as promotion for an online comic book. The purpose of the project was
to learn more about animation and graphics, to further my artistic skills and
to learn how to work in Adobe After Effects. I also wanted to learn more about
scheduling, project methods and how to handle stress. During the ten weeks of
the project I have created the story, the storyboard, the character design, the
backgrounds and the animation. The voice over was recorded with the help of a
fellow student who also made the music and the sound effects.
Trastuzumab som adjuvant behandling avbröstcancerpatienter med HER2-positivitet : Hur effektivt är det?
Breast cancer is the most common tumor disease among women in Sweden. About 7000persons, having a median age of 65, are diagnosed each year with this disease. Withmammography screening, breast cancer can be detected in an early stage which improves theoverall survival (OS). 20-30 % of the breast cancer tumors are overexpressing humanepidermal growth factor receptor 2 (HER2), which is a protein that stimulates cell proliferation.Trastuzumab (Herceptin®) is a humanised monoclonal antibody that targets the HER2-proteinand prevent the signals for cell proliferation.Trastuzumab has earlier been used for treatment of metastatic breast cancer. In the year of 2007trastuzumab was approved for adjuvant treatment of patients who has been medicated withsurgery and/or radiation.The aim of this study was to investigate the effects of adjuvant treatment with trastuzumab inHER2-positive breast cancer patients.
Predation på evertebrater under tidig vår i sjön Tåkern
Benthic invertebrates play important roles as feeding resources for many organisms in different food webs. Shifts in predation of these organisms can generate cascading effects and potentially lead to the disappearance of one or more species from a site. Cascading effects can bring impacts to organisms who aren?t even directly involved, why studies in this field are important for understanding sudden changes in ecosystems. I examined the predation from fish and waterfowl on benthic invertebrates in the shallow and eutrophic Lake Tåkern in the plains of Östergötland County, southern Sweden.
Det sinnliga upplevandet av landskapet : en teoretisk undersökning av positiva emotioners roll vid utomhusrekreation
The purpose with the paper is to theoretically investigate how sensory experience and positive affect in contact with outdoor environment can promote health by 1) develop a model of the sensory and emotional processes based on multiple code theory (Bucci, 1997) and 2) examine if this model can increase understanding of the processes that takes place in outdoor recreation, the way this is described in environmental psychology research and theory.
The paper starts by introducing research and perspectives concerning outdoor recreation.
Different theories of nature?s health promoting effects are described. These include the
restoration theories of Roger Ulrich and Steven and Rachel Kaplan, theories more concerned
with outdoor activities and a theory combining these two perspectives called instorative
theory.
After this sensory and emotional information processing is examined through the works of
Wilma Bucci and Jean Ayres. Antionio Damasio?s theories of emotion and Daniel Stern?s
concept of vitalityaffects are than introduced to extend this reasoning.
Off with their heads - en uppdatering av kortlekens symbolik, hierarkier och formspråk
This project was a collaboration with Kajsa Bergström. The projected was to develop the French/English deck of cards. We replaced the knight, queen and king with the numbers 11, 12 and 13. We worked with separate aesthetics and solutions after making that common change. I worked on an idea on how to make the cards look slim, by adapting a handcrafted look, full of details.
Library Lovers Att hitta nya vägar - rosa marknadsföring av bibliotekspolitik
AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.
Upplevelser av hälsa och lärande relaterat till organisatoriskt förändringsarbete : En intervjustudie med sjuk- och undersköterskor.
Work and health are strongly connected because people spend the most part of their adult life in a workplace. The work environment influences the fellow co-workers experience of health and learning in different ways. Accordingly the organizations influence has by doing so, created a great significance to fellow co-workers experiences. Organizational changes often create turbulence within an organization and are often experienced negatively by the fellow-co-workers even if it will give positive effects later. The aim of this study was to illuminate nurses- and assistant nurses experiences of health and learning related to organizational changes.
Privatization: What we learn from failure : A case study of Iran Air
This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.
Pedagogers användning av tecken som stöd i förskolan : En studie av fem pedagogers användning av tecken som stöd i verksamheten på förskolan
Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.