In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of this study is to investigate how twelve middle school teachers use educational tools and what influences their choice of educational tools in Swedish language writing instruction. To answer this purpose, three research questions were formulated: What does writing instruction look like for middle school students according to the teachers in the study? What influences teachers' choice and use of educational tools in writing instruction? What opportunities and challenges do teachers experience in Swedish language writing instruction when using different educational tools? Twelve teachers from variously sized municipalities and with different experiences participated in the study through purposive sampling and convenience sampling. The chosen method is qualitative semi-structured teacher interviews. To analyse the results, this study employs analytical tools from the sociocultural perspective, using concepts such as mediation, appropriation, the zone of proximal development, and scaffolding. The results show that both analogue and digital tools are used in the teachers' writing instruction. The choice of tools should be based on pedagogical considerations, with an emphasis on social interaction and collaboration during the learning process.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

This essay is about literature instruction in the last three years of Sweden?s compulsory school from one teacher?s and six of his pupils? perspective. The research is analysed from a socio-cultural perspective on learning and literature reception.The empiric material is based on interviews with the teacher and six of his students.The research shows that there is a difference between what the pupils read on their spare time and what they read during Swedish instruction. It also shows that the pupils wants literature full of action where descriptions of people and the setting don?t slow down the reading experience.The teacher is successful in finding literature the pupils appreciate but sees the value of literature on another level ? in the processing of the reading experience.

SammanfattningTitel:Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen ? en praxisstudie Nivå: D-uppsats i ämnet företagsekonomi Författare: David Åsenlund och Martin Hammarsten Handledare: Arne Fagerström Datum: Maj 2014 Syfte: Syftet med denna studie är att ge en bild av hur gruvföretag noterade på Stockholmsbörsen tar sig an valmöjligheter som finns i nuvarande redovisningsstandarder. För att kunna ge en bild identifieras faktorer som påverkar redovisningspraxis. Genom att göra detta kan studien hjälpa till att skapa en bredare medvetenhet hos användare av de finansiella rapporterna. Metod: Studiens syfte är att ge en helhetsbild av redovisningspraxis bland g ruvbolag som finns noterade på Stockholmsbörsen.

Title: Veingeskolan F - Investigation of the indoor environment and a structural analysisMethod: Complete analysis of structural drawings to determine if the school have been constructed correctly. In my teorethical studies of the drawings I must seek out points that may have been damaged from moisture, this contains a full survey of the foundation, walls and ceiling. To strenghten the data collected from the drawings I must visit the school and do field investigations to find out if the school has any problems with the indoor environment.Analysis: I determined that we had some damages on specific places, these damages was caused by leaking roofs, a carpet that was tarnished by strong sunlight in connection with some type of glue and also the ventilation that may have been drawing malodorous air from a shaft in the foundation.Conclusion: I was able to see that the decision to demolish the school was quite drastic, if the county would have done continuous fixups on the construcion when the employes had complained maybe the action to the tear the school down would have been unnecessary. The lack of communication between the two parts lead up to the decision to demolish and build a complete new school..

I läroplanen för det obligatoriska skolväsendet, förskoleklassen och fritidshemmet, Lpo94, framgår det att skolans uppdrag är att erbjuda alla elever daglig fysisk aktivitet. Syftet med vårt arbete var att ge en förståelse för hur pedagoger i skolans tidigare år uppfattar uppdraget och beskriver arbetet med att erbjuda eleverna daglig fysisk aktivitet. Vi använde oss av kvalitativa intervjuer där vi intervjuade fem pedagoger verksamma i grundskolans tidigare år verksamma i norr- och västerbotten. Vårt resultat visar att det fanns oklarheter i vissa avseenden kring hur tillägget ska tolkas och tillämpas. Detta har lett till att arbetet med daglig fysisk aktivitet på skolorna ser olika ut.

This essay is about the staff in integrated homes very complex profession and this is illustrated through twelve interviews in five integrated homes for disabled people. The profession changed when the institution closed and especially when the Law of Support and Service (LSS) was introduced in 1994.The purpose of this survey is to study how staff works with LSS intentions in integrated homes for disabled people and to increase the awareness about the structure of power and how this affects the daily life for those who live there.The main objective in this survey is to find out which the differences that lie between LSS intentions and the work that take place in integrated homes for disabled people. This survey tries to illustrate when and why these differences occur. This survey has a multidisciplinary perspective, where three models of disability and theories from Foucault, Sibley and Wendell have been included. The result shows that the staffs work is difficult, full of responsibility and has many facets.

Vårt syfte med detta arbete är att ta reda på pedagogers syn på kvalitet i förskolan, hur pedagoger arbetar med kvalitetsarbete systematiskt samt vilka förutsättningar som finns. Undersökningen är gjord genom kvalitativa intervjuer med åtta pedagoger som idag arbetar inom förskolan. Resultatet som framkommit i undersökningen visar att alla intervjuade pedagoger har en samsyn när det gäller vad begreppet kvalitet i förskolan står för och vi har mött åtta engagerade, duktiga och professionella pedagoger med stora hjärtan som gör allt för att försöka driva en god förskola med barnet i fokus. En viktig förutsättning för att uppnå god kvalitet är att det finns resurser i form av anpassad personaltäthet till barngruppens storlek men också att tid finns avsatt för att utföra systematiskt kvalitetsarbete. Resultatet visar också att pedagogerna har full kunskap om hur arbetet bör göras för att kvalitetsarbeta systematiskt men att mycket fallerar på grund av förutsättningarna..

The purpose of this thesis is to examine how the public libraries work towards SFI (Swedish For Immigrants) based on the views of the overseeing librarians. To study this we have asked the following research questions:What distinguishes the public libraries? work towards SFI according to the responsible librarians? What distinguishes the communication between SFI teachers and the librarians according to the responsible librarians? What opinions are held by the librarians in regards to their work with SFI?We have used a semi structured interview method with seven librarians in charge of the activities with SFI at small and medium sized public libraries in a rural area of Sweden. The theoretical framework is composed of Marianne Andersson and Dorte Skot-Hansen?s model for analysis of the local public library profile and the authors? definition of collaboration.

At Volvo Cars Torslanda's paint shop there is a requirement to in a fast and effective way get an overview of the plants capacity. Therefore a capacity template was constructed as a tool for the engineers at Volvo several years ago. This template has during the years become complicated and outdated. Thus this thesis work will resort as a new capacity template, built from scratch. The new template has been built up based on requirements from Volvo and the concept of OEE (Overall Equipment Effectiveness).

Denna rapport inriktar sig till ett mindre företag som vill tillhandahålla en egen fjärrbackuplösning. Backupen ska göras från en server placerad i företagets lokal till en lagringsenhet i någon av ägarnas hem med hjälp av VPN-förbindelse. För detta krävs ett program som har stöd för att göra uppkoppling automatiskt via VPN på en Windows 2008 Server, 64-bit plattform. Utöver det ska kryptering, komprimering och funktion för full och inkrementell backup finnas tillgängligt i programmet. Fyra fjärrbackupprogram har därför utsetts för jämförelse av hur de kan lösa företagets krav.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.