The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Neuropati och angiopati är de främsta orsakerna till att fotkomplikationer uppstår hos diabetiker och flertalet fotsår som uppkommer leder till amputation. I S:t Vincentdeklarationen som tagits fram av världshälsoorganisationen finns ett mål att antalet amputationer som orsakas av diabetesfot ska halveras. Att praktisera en god behandlingsregim kan förhindra progression av sår och därmed en minskad risk för amputation. Denna litteraturöversikt syftar till att utreda vilka icke konventionella behandlingsmetoder och preventionsåtgärder som finns för sår på diabetesfot. Resultatets elva artiklar behandlar dessa områden och visar på olika metoder som kan vidtas, såsom NpHSS, Tretinoin, Citoprot- P®, elektrisk stimulering, larvterapi, vacuum kompression, hyperbariskt syre, tryckavlastande förband, C- peptid, temperaturmätning och PFC- strumpa.

Denna uppsats redogör för hur sociologin samt svensk självmordsprevention konstruerar självmord som problem. För att ringa in detta har socialkonstruktionistiska teorier om sociala problem och förklaringar använts. Dessa teorier har i analysen applicerats på ett varierande material bestående av sociologisk litteratur samt intresseföreningar, socialpolitiska åtgärder och dokument som hör till dessa. Resultaten av denna studie har visat att självmord som avvikande handling ofta är i behov av förklaring. Dessutom framgår det att sociologin koncentrerat sig på självmord som teoretiskt problem vilket medfört konsekvensen att lösningar till stor del uteblivit.

The purpose of this study was to examine if there are common factors that lead to young people committing crimes according to professionals in social work, crime prevention and the police. The study also aims to examine if juveniles in Swedish suburbs commit more crimes, the consequences that follows and what actions socialworkers have for these juveniles. The study was conducted through qualitative interviews of five professionals in the area who were contacted from different units. In the analysis Goffmans (1971) theory of stigma was used and Goldberg's (2005) Conspiracy Theory. Some of the conclusions that could be drawn from the study was that there is not only one factor influencing young people to delinquency, but often combinations of different factors that lead to this.

Malnutrition är vanligt förekommande hos personer med demenssjukdomar och för denna utsatta grupp är det av vikt att fokusera på nutrition och omvårdnadsåtgärder. Syftet med ddenna litteraturstudie är att belysa malnutrition och riskfaktorer ho dementa personer samt beskriva vad sjuksköterskan bör vara uppmärksam på i sitt arbete för att förebygga malnutrition och hur bättre nutritionsstatus kan uppnås. Metoden i arbetet är en litteraturstudie i vilken 9 kvantitativa artiklar och 1 kantitativ/kvalitativ studie granskats ur ett vetenskapligt perspektiv. Resultatet presenteras utifrån tre huvudområden: nutritionsproblem och tillhörande faktorer,utbildning samt interventioner. Tillsammans visar de på förekomst av malnutrition och att det via utbildning och åtgärder går att påverka nutritionsstatus hos dementa personer.

A passive house in Norra Djurgårdsstaden drawn by Tengbom Arkitekter is going to be built. A shaft for airing is needed for a few apartments in the house.The airing shaft is designed for a few two room apartments in the house, which are not able to achieve satisfactory airing, as their outer walls are facing a single direction. The other apartments on the same floor are corner apartments. These apartments do not have the same difficulty with airing since they have their outer walls in different directions, with different pressures at the facades. The airflow in the airing shaft is supposed to be driven only by natural forces, by the sun. The purpose of natural driven forces is to achieve low energy consumption for the house.In this thesis, a design of the shaft for airing has been developed.Initially an open shaft for all apartments was analyzed.

Postoperativa lungkomplikationer är ett stort problem inom sjukvården. Det ökar mortaliteten och skapar onödigt lidande för patienterna samt ökar kostnaderna för sjukvården då patienterna ligger inne längre tid. Syftet med denna studie var att genom en litteraturöversikt beskriva vilka faktorer som kan leda till ökad risk att drabbas av postoperativa lungkomplikationer, samt effekter av att använda omvårdnadsinterventioner för att förebygga dessa. Förebyggande av allmänna postoperativa komplikationer inkluderades inte i studien. Resultatet består av 22 artiklar som valdes ut genom litteratursökningar och sedan kvalitetsgranskades och analyserades med hjälp av matriser.

Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The aim of the study was, through qualitative interviews with school counsellors in Swedish primary schools, to study what the counsellors are experiencing condition their ability to work proactively according to the Swedish Education Act provisions on student health. During the study, six interviews with school counsellors who worked in the same suburbs, was conducted. The theoretical approach that was used is Michael Lipsky's theory of street-level bureaucrats and the term discretion. The overall outcome of the study was that the interviewed school counsellors felt that they did not have good opportunities to work preventively as the Education Act requires. The main reason for this was the school counsellor?s heavy workload.

The purpose of this study was to describe and analyse a group of young adults? childhood experiences of the intervention "contact family". The used methods were qualitative interviews and a standardised formulary with life questions, to strengthen the interviews and to compare data. The theoretical frame was taken from Bronfenbrenner?s child development theory and Antonovsky?s salutogenic perspective, which we supplemented with Hilchen Sommerschild?s theory about the "conditions of control".

The purpose of this study is to show how the modern society, with demands, expectations and the time constraints of adults, affects children and the everyday life at the preschool. Our intention is also to show the importance of identify stress symptoms of the children.        The study is of qualitative empirical kind and is based on a questionnaire to 19 parents of preschool children at the age of three to five years old. Interviews are made with four preschool teachers on one preschool. An observation of children in possible stressful situations is made during three days each at two preschools.     The results show that the modern society affects children and can be stressful. It also affects the everyday life at the preschool.

Disturbances, such as fire and wind, are important for saproxylic beetles (= beetles depending on decaying wood) to gain substrate in boreal forests. Clear-cutting is an example of a man-made disturbance. Measures such as prescribed burning have been made to resemble natural disturbances. The aim of this study was to see which clear-cut characteristics are important for the occurrence of the saproxylic beetle Upis ceramboides. This is a species favored by open habitats and is said to respond positively to forest fires. The distribution area in Sweden for this species has decreased during the last two centuries and I wanted to see if there were differences between clear-cuts in Hälsingland, where it is very rare and decreasing, and Norrbotten where this study was conducted.

BakgrundKvinnlig könsstympning innebär att hela eller delar av könsorganen avlägsnas. I världen uppskattas 100-140 miljoner kvinnor genomgått ingreppet. Kvinnlig könsstympning är främst förekommande i de västra och östra delarna av Afrika samt i Egypten. Ingreppet är inte en religiös plikt utan har sedan 2000 år tillbaka utförts som en kulturell sed. En kartläggning av faktorer som påverkar fortsatt utövande av kvinnlig könsstympning behövs för att få svar på vilka resurser i det förebyggande arbetet som har störst påverkan i avskaffningen av kvinnlig könsstympning.

Title The User Created Fire ? Risks and Opportunities with Crisis Communication in Social Network SitesAuthor Charbel SaderCourse Master Thesis in Media? and Communication Studies, Department of Journalism and Communication, University of GothenburgSemester Spring semester of 2013Tutor Nicklas HåkanssonNumberof pages 75Purpose To find a deeper understanding of the digital media?s role in Swedish society in relation to crisis communication.Method Qualitative approach using focus group interviewsMaterial Semi structured focus group interviews with a total of 18 participants in five groups. The focus group sessions were made during February, March and April 2012.Main results The main findings in this study are that users expect the communication flow in social network sites (SNS) during a crisis is to be a shortcut to information without a detour through organizations or traditional media. Although we find personal gratification, like interpersonal communication, quick information and sharing feelings and experience with others by using SNS during a crisis, users also tend to be hesitant about the credibility of the shared information. Alongside the user created content, we look to professional media experts and organizations as a guarantee for the veracity of the shared information.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.