AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

AimThe main aim of the study was to investigate the difference in bilateral deficit between rowers and sprinters during maximal eccentric/concentric muscle actions.? Are there any significant differences in bilateral deficit between rowers and sprinters?? Do the amount of years in practice effect the bilateral deficit?MethodFourteen male subject participants divided in 2 equal sized groups (7 individuals in each group; rowers and sprinters) performed maximal unilateral/bilateral eccentric and concentric muscle actions in a leg press machine at a velocity of 0.2m/s. The range of motion in the knee joint was 70° ? 140°. Dependent t-tests have been performed within each group pre and post test.

Asien har en enorm tillväxttakt som under senare år har lockat många utländska investerare och företag. Kina är ett av de länder i Asien som har haft starkast tillväxt och har även den överlägset största konsumentmarknaden. Problem som Kina, liksom andra utvecklingsländer i tillväxtstadiet, har är den brist på infrastruktur och fungerande distributionskanaler som en marknad behöver för att locka utländska företagsetableringar. Det instabila politiska klimatet i Kina avskräcker fortfarande vissa utländska företag att etablera sig. Syftet med undersökningen har därför varit att studera vilka faktorer som påverkat lönsamheten för de svenska företagen på den kinesiska marknaden.Utifrån en surveyundersökning över 55 svenska företag med dotterbolag i Kina, studerade vi hur tidigare erfarenhet, lokalanpassning och etableringsform påverkat lönsamheten.Resultaten från undersökningen visar att majoriteten av svenska företagen etablerat sig via helägt dotterbolag trots att joint ventures haft en något bättre lönsamhet.

Background: Rheumatoid arthritis is a common disease worldwide. The disease is described as a chronic inflammation that afflicts mainly the joints, the tendrons and the synovial joint. The inflammation breaks down cartilage, ligaments and bone. When the patient gets the diagnosis he/she frequently reacts with chock, denial or/and dissociation. Active support from the nurse can have an important impact on the patient in accepting and processing that he/she suffers from disease.

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

AbstractThe purpose of my essay is to describe how some educators perceive the cooperation that takes place every day in the team to wich they belong. To do this, I have implemented six qualitative interviews with educators at two diffrent workteams. I based my questions on three scientific questions:- How does the cooperation in the team work?- How has the cooperation between the various kind of educators developedsince the pre-school class and the leisure-time centres was integrated with the school?- Which conditions exist for a good cooperation?The result showed that there were both similarities and differences between the teams, but common to both teams was that the educators felt that there have been some major positive changes to the cooperation in the teams in the last few years and that they were fairly satisfied with how the cooperation of their teams function now. Mostly they cooperates during school hours with various school projects, but questions concerning the pupils wellbeing is also an important area of cooperation.Since the integration was implemented, the cooperation has become more equal and the various educators have found their respective roles.

I föreliggande studie undersöktes samtal där tre personer som stammar deltog i interaktioner med olika deltagarstrukturer; med en annan person som stammar, med en närstående person samt med en person i en institutionell kontext. Studien syftade till att analysera likheter och skillnader mellan samtal med olika deltagarstrukturer, med avseende på fenomenen samkonstruktion, blickkontakt vid samkonstruktion och uppbackning. Sammanlagt medverkade tolv personer, i totalt nio dyader. De nio samtalen, som var mellan 35 och 55 minuter långa, spelades in och analyserades enligt principer från Conversation Analysis (CA). Även beräkningar utfördes på fenomenen verbala uppbackningar, samkonstruktion och blickkontakt vid samkonstruktion.

During the later part of the 20th century the amount of children and adolescents in Sweden who reported psychosomatic illness have greatly increased. The main reason is estimated to relate to weak resources in school and school healthcare. Increased resources do not always have to encompass investments for school and school healthcare. Other resources play an important part as well. A child?s domestic situation serves as one of those resources where fundamental knowledge and values are set.

Höft- och knäprotesoperationer är idag en vanlig operation vid artros i höft- och knäled. Trotsminutiösa infektionsförebyggande förberedelser inför operationen drabbas ändå en delpatienter av postoperativa infektioner. Vid ortopedisk proteskirurgi är postoperativainfektioner ett direkt hot mot den nya inopererade leden och kan leda till långabehandlingstider som påverkar patientens livskvalitet under lång tid.Syftet med studien var att utforska patienters möjlighet till delaktighet i tidig upptäckt avpostoperativ infektion utifrån given information vid operation för höft- eller knäprotes.Semi-strukturerade intervjuer genomfördes med tio patienter med diagnostiserad postoperativinfektion efter höft- eller knäprotesoperation. Transkriberade intervjuer analyserades medinnehållsanalys. Journaler granskades för att beskriva patientens tidigare sjukdomar.Resultatet visade att första tecknen på infektion kan beskrivas med temat: Vad är normalt ochvad är inte normalt.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Syfte Syftet med litteraturöversikten var att beskriva förekomst av whiplashtrauma hos TMD patienter. Metod En systematisk litteratursökning av PubMed, CochraneLibrary och Bandolier databaser genomfördes för artiklar publicerade från 1 januari 1966 till 11 november 2011. Den systematiska sökningen identifierade121 artiklar. Efter borttagning av brev till redaktion och författarinlägg, utfördes en initial screening av abstract på 108 artiklar. Efter den initiala screeningen lästes 32 artiklar i fulltext med tillämpning av inklusions- och exklusionskriterier.

This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

The aim of the study was to examine how substance abuse influences social relationships to families, friends and others. Five ex addicts in a treatment centre were interviewed. We used thematic interviews with themes that we regarded as relevant for our study. In the analysis we applied the theoretical concept of symbolic interactionism. Theories of emotions also helped us to explain feelings that arise in the social relationships.