Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Syfte: Syftet är att undersöka följderna av konkurrensutsättningen på apoteksmarknaden ur ett logistiskt flödesperspektiv.Metod: Abduktiv ansats och en kvalitativ datainsamlingsmetod i form av semistrukturerade och ostrukturerade intervjuer.Teori: Logistiska målmixen, Du Pont-schemat, 80?20-regeln, byta lager mot information, logistik som konkurrensmedel Marknadsteorier, konsumenttrygghet, drivkrafter för innovation, Porters fem krafterResultat: De största volymerna av receptbelagda läkemedel går, likt under monopol-tiden, fortfarande via de största distributörerna Tamro och Oriola. Apoteks-aktörerna tycks överlag vilja gå mot lägre kapitalbindning, med något högre logistikkostnader och servicegrad. Främst vill aktörerna styra varuförsörj-ningen i egen regi för att anpassa den till de egna affärsmodellerna. Service-graden tycks inte ha försämrats sedan omregleringen.

This essay examines through a sociological perspective how physical objects in Ted Kooser?s poetry collection "Delights & Shadows" can be used to depict the characters? social environment. This is done by examining the physical objects found in 25 poems, the relationships between subjects and objects, and how this relationship can describe the social environment. The essay also examines how the relationship between subjects, objects, and the presence of the social environment within the text affects the reader experience. The physical objects are examined with Bill Brown?s Thing Theory as "things" that stop working for humans, when their flow within the circuits of production and distribution, consumption and exhibition is arrested, however momentarily.

Introduction: Parents have been shown to be of great importance in preventing cannabis use among adolescents. Parenting practices such as control, open communication and good relations within the family have shown to be protective factors, whereas lack of communication and weak social and emotional support have been associated with an increased risk for cannabis use among adolescents. Aim: The aim of the study has been to explore parents? perceptions about their own importance in preventing cannabis use among adolescents. Method: A qualitative method consisting of focus group interviews has been used to fulfill the aim.

Introduktion: Barn med långvarig sjukdom är en av de största patientgrupperna inom barnsjukvården. Det vårdtillfälle då barnets diagnos säkerställs innebär ofta att behandlingen intensifieras, omvårdnadens mål riktas mot att barnet med hjälp av föräldrarna ska få den kunskap som krävs för att snarast kunna återvända till sin hemmiljö. Att identifiera och tillgodose föräldrars behov av stöd och samtidigt prioritera omvårdnadsåtgärder till barnet är en utmaning för barnsjuksköterskan. Då korta och effektiva vårdtillfällen eftersträvas är det av stor vikt att ineffektiva eller irrelevanta vårdåtgärder minimeras. Denna forskningsplan redovisas tillsammans genomförd pilotstudie.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

Enligt Patientdatalagen (SFS 2008:355), 3 kap, 1 § har fastställts att sjuksköterskan är skyldig att föra journal. I varje patientjournal ska upprättas en omvårdnadsplan vilken ska vara utformad enligt omvårdnadsprocessens fem faser: bedömning, diagnos, mål, planering, genomförande och utvärdering. Omvårdnadsdokumentationen har som syfte att beskriva den vård som patienten erhållit genom att den beskriver vilka beslut som tagits, vilka åtgärder som gjorts samt vilka resultat som uppnåtts. Patienter som genomgår allogen stamcellstransplantation (SCT) upplever ofta en hög psykologisk påfrestning och själva transplantationstillfället är i sig komplext med många behandlingsrelaterade biverkningar som påverkar hela den transplanterades tillvaro både fysiskt och psykiskt. Syftet med uppsatsen var att undersöka sjuksköterskans  omvårdnadsdokumentation avseende omvårdnadsprocessen gällande patienters emotionella hälsa (EH) från utskrivningsdatum för SCT och ett år framåt.

Milk ejection in dairy cows can be inhibited if oxytocin is not released from the pituitary gland. The problem with inhibition of the milk let down is not new, but has recently regained interest. It is observed during different types of emotional stress, for example when cows are moved to an unfamiliar environment, during oestrus, changing from suckling to machine milking or when being milked for the first time. The aim of the study was to examine the extent of cows with disturbed milk ejection in Sweden. A survey was sent out to 1000 dairy farmers in order to collect data about herd size, housing systems and routines at calving and milking.

Title: Morning papers, evening papers or webb magazines? - a qualitative study about young adults attitudes about the different magazine types.Number of pages: 45Author: Antonella MarinoTutor: Göran SvenssonCourse: Media and communication studiesPeriod: Autumn term 2009University: Division of Media and communication, Department of Information Science, Uppsala University.Purpose/aim: The aim of this essay is to find out how young adults of the age of 20-30 discusses about the different types of news papers: morning papers, evening papers and Webb magazines. I have chosen four needs for my essay which are surveillance, emotional release/ entertainment, personal identity and interactivity. The purpose is to find out the differences between morning papers, evening papers and webb magazines. Which magazine type satisfies my four chosen needs in a best way? Which other conditions influence the young adults choices of magazine type? I will also try to find out if the new idea interactivity can be equivalent to the other three needs.Material/Method: I have used three groups for discussion for my essay.

Titel: Konsumentens val av fastighetsmäklareÄmne: Kandidatuppsats i företagsekonomi.Författare: Elin HjulströmNyckelord: Marknadsföring, relationer, tjänst, lojalitet, fastighetsmäklare.Problemformulering: Vilka kriterier anser småhussäljare påverkar deras val av fastighetsmäklare och vilka av dem är avgörande i valet? Hur ska fastighetsmäklaren agera i och inför en fastighetsaffär för att skapa förtroende och för att få kunden att återkomma?Syfte: Att beskriva vilka kriterier som är viktiga och avgörande när en bostadssäljare väljer fastighetsmäklare.Teori: Som utgångspunkt används en modell över tjänstemarknadsföringsprocessen. Teori behandlas kring de olika stegen i modellen; önskemål och behov, utveckla och kommunicera tjänsterbjudandet, kundens förväntningar, kundmötet samt skapandet av kvalitet och lojalitet. Metod: Kvalitativa intervjuer har genomförts med fem konsumenter som nyligen har anlitat en mäklare. Respondenterna har relativt fritt fått berätta om deras val av fastighetsmäklare samt om hur de anser att processen har fortlöpt.Slutsats: Tre faktorer har visat sig vara avgörande i valet av fastighetsmäklare. Den första är förtroende för mäklaren som person framför allt men att mäklarfirmans rykte och image speglar seriositet spelar också en stor roll.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

Avsikten med den h?r litteratur?versikten var att unders?ka vilka specialdidaktiska verktyg som anv?nds i musikundervisningen f?r elever med NPF i ?ldrarna 11 ? 16 ?r. Uppsatsen ?r utformad som en systematisk litteratur?versikt med 23 internationella forskningsstudier, vilka publicerats mellan 2013 och 2024. Musik?mnet i grundskolan ?r ett ?mne som kan vara utmanande f?r elever med NPF.

At the end of 2008, Arla concluded agreements with several supermarkets in southern Sweden. The agreement with the supermarkets excluded Ska?nemejerier from the stores. This meant that Ska?nemejerier lost approximately 7% of sales volume.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.