In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

According to a press release from the Swedish forest agency in May 2014, western Värmland has the worst regenerations of forest result in the whole of Sweden. The scarification frequency is low in the area. AB Hilmer Andersson want´s to know if the private forest owners want to scarify more than is done today. Good regeneration is important for private forest owners so they can have a long term forest management and economics of their forests. This academic study is done as an opinion poll. The purpose of the study is to see how big the interest of scarification among the private forest owner is.

Today around 28 000 women originally from countries where FGM is practised, are living in Sweden. Many of them are at childbearing age which means that knowledge about FGM and its consequences is of outmost importance during delivery. The aim of this study is to describe current research on how to manage the delivery, regarding deinfibulation and the following stitching as well as the risk of complications when the labouring woman is mutilated. This review of literature is based on 12 scientific articles published between years 1989 ? 2005.

The subject of this thesis is the application of Support Vector Machines on two totally different applications, facial expressions recognition and remote sensing.The basic idea of kernel algorithms is to transpose input data in a higher dimensional space, the feature space, in which linear operations on the data can be processed more easily. These operations in the feature space can be expressed in terms of input data thanks to the kernel functions. Support Vector Machines is a classifier using this kernel method by computing, in the feature space and on basis of examples of the different classes, hyperplanes that separate the classes. The hyperplanes in the feature space correspond to non linear surfaces in the input space.Concerning facial expressions, the aim is to train and test a classifier able to recognise, on basis of some pictures of faces, which emotion (among these six ones: anger, disgust, fear, joy, sad, and surprise) that is expressed by the person in the picture. In this application, each picture has to be seen has a point in an N-dimensional space where N is the number of pixels in the image.The second application is the detection of camouflage nets hidden in vegetation using a hyperspectral image taken by an aircraft.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

Background: Sleep-disturbances in persons with Alzheimer´s disease are prevalent. They are characterized as increased frequency and duration of awakenings, decreased slow-wave sleep, REM-sleep and increase of day-time napping. Depression and lower quality of life are associated with sleep-disturbances. Altogether a significant source of stress for caregivers and an important factor in institutionalization. Non-pharmacological treatment alternatives are rare.Method: Single-case A-B-C design, with non-concurrent multiple baselines, a pilotstudy.Aim: To explore if an educational program on sleep, sleep disturbances and behavioural change directed towards caregivers improved sleep, depression and quality of life in persons with Alzheimer´s disease living at home.

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

Grid codes are becoming more demanding on power generating units due to the factthat the complexity of the power grid is increasing. The penetration of wind powerhas grown over the last years and it is clear that wind farms need to be addressedwith the same type of grid codes as conventional generation units. There is howeveran undeniable difference between the technology in conventional synchronousgeneration units, and the asynchronous generation units in wind farms.This thesis has reviewed the current grid code in Sweden and compared it to the newcode proposed by ENTSO-E, ?the Requirements for Generators?, in the aspect ofwind farms with an installed power of 30 MW or more. The comparison has beencomplemented by an analysis of how wind farms of two different technologies(Doubly fed induction generators and full power converters) can meet therequirements and technical proposals have been given on how to be able to meetcompliance with the new grid codes.The Requirements for Generators contains many non-exhaustive and optionalrequirements, because of this it has been difficult to, at this stage, exactly point outthe technical impact on the grid connection of future wind farms in Sweden.

Sedan kalla kriget har inte bara omvärlden och föreställningen av motståndaren förändrats utan även reglementenas utformning. I dagsläget används på kompaninivå ett reglemente för alla manöverkompanier, tidigare har det i försvarsmakten funnits reglementen för specifika typer av kompanier. Denna uppsats behandlar vilken påverkan detta har på tydligheten i reglementena.Arbetet syftar till att undersöka tydlighet i föreställningar om infanteriförbandens taktik på kompaninivå idag jämfört med under mitten av kalla kriget i två vägledande instruktioner. Detta för att diskutera artikulering av taktik och dess implikationer på officersutbildning inom försvarsmakten. Den metod som används är kvalitativ textanalys med en komparativ design.

Among young adults and especially women, psychological issues are common phenomena in the society such as depression, anxiety and stress. Research has shown that physical activity can be a complement for anti-depressant medication. The aim of this review is to examine previous research to find out how physical activity can provide positive effects on overall mood state in particular young women's psychological health. The results of this review is that there are support in the literature of young women that physical activity may enhance mood in studies of depression and anxiety symptoms and small support for the effects on reducing stress. Physical activity with both high intensity and low intensity has shown to have positive effects on depression and anxiety, but the physical activity has to be regular for long-term effects.

The wild boar Sus scrofa population in Sweden has increased rapidly in the last decades which has led to conflicts among stakeholders, for example due to crop damages in agriculture. Thus, there is an urgent need of quantified goals and effective strategies for wild boar management. To develop such strategies, knowledge on population dynamics is fundamental. In this study a deterministic matrix model was used to estimate population growth, based on previously published data. The exponential growth rate for a wild boar population was calculated to 1.48.

The aim of the study is to examine what upper secondary school students think that they themselves and their school can do to create a peaceful society. The study combine qualitative and quantitative methods based on questionnaires distributed among 328 students in three high schools in Sweden. The survey is a combination of multiple choice and open questions. For the analysis of quantitative responses the computer program SPSS was used producing frequency tables and response rate schemes. To analyze the questionnaire's qualitative part a narrative analysis method was used.