The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The purpose of this article is to examine issues concerning quality assurance in the Swedish family counselling. To obtain the purpose following factors have been analysed: what kind of requirements/criteria are put on the companies/practitioners, what the respondents think about the lack of common standards and criteria and their opinions concerning ?Lagen om valfrihetssystemet?. Monitoring of criteria, privatisation and increased competition are other factors that have been analyzed. The material was obtained from the family counsellors own association and was analyzed in the light of previous research and theories regarding the quality of family counselling however we also considered theories about quality within social work in general.

Detta kandidatarbete fokuserar på att undersöka aspekter som kan förstärka en användares upplevelse inom digitala spel. De aspekter som vi valt att fokusera på är användandet av Oculus Rift och Motion Capture då de tar upp viktiga punkter som Virtual Reality, närvaro och inlevelse i spel. Vi valde även att fokusera vår produktion mot skräckgenren då detta är ett område vi båda har stor passion för i diverse media. I vårt arbete har vi fått fram en hypotes om att spel som fokuserar på att lämna karaktären i ett tomt skal (ingen personlighet), lämnar en större chans för inlevelse hos spelaren då användarens egna känslor speglas på karaktären. Användandet av Oculus Rift och realistiska röresler via Motion Capture har en tendens att även stärka detta..

The purpose of this survey is to better understand how students in Swedish upper secondary school perceive knowledge in history. 44 students from two different schools took part in the survey. The students partaking were asked to make a rough plan for a course in history, in which they were to both suggest contents of the course and also motivate their choice of content by arguing their view of the purpose of knowledge in history. The results of the survey were then compared to the curriculum of the history subject. The survey shows that a majority of the students asked find modern history, especially World War 1 & 2, and Swedish history to be of importance.

This report emphasizes the importance of seeing a university as a company that offers a service. It isimportant to see the different quality dimensions that distinguish a service. The customer-focused planninghas also set the structure of this degree project.The marketing investigation is based on recruit questionnaires and interviews with secondary schoolstudents. The questionnaires show that the catalogue still reaches out with most information despiteconstant increase of information search at the Internet. The students seem to prefer University ofKristianstad´s catalogue front.The competition analysis is based on telephone interviews and information material sent from theother universities.

En studie av personalpolitiken hos ett mellanstort tjänsteföretag; dess syften, effekter och utveckling Syftet med denna uppsats är undersöka personalpolitiken hos Sparbanken i Karlshamn som är ett medelstort, enskilt tjänsteföretag. Vår avsikt är att utreda dess syften, effekter och utveckling. I uppsatsen har vi använt kvalitativ metodteori och utifrån denna intervjuat tre personer från fallföretaget. Respondenterna har noga utvalts och det empiriska materialet har baserats på personliga och fokuserade frågor. Vidare har vi använt oss av andra observationer och kontakter med personer väl insatta i området samt sekundärdata. Genom vår studie framkommer det att medarbetarna är företagets viktigaste resurs.

An increasing number of health problems in the population and an uneven distribution of health between different groups in the society, have been identified as a problems and has therefore been put on the political agenda in Sweden. Thus, the purpose of this thesis is to estimate and discuss the significance an individual?s behaviour, in a number of areas, has on his/her level of health.The empirical material for this thesis is taken from a nationwide inquiry conducted in 2004,which was called ?Hälsa på lika villkor?? (Health on equal terms?) The material used consists of the answers and records from individuals living in the administrative district of Kronoberg. 9972 individuals were included in the sample and the answering frequency was 63,2%. To map and analyse the material, which was done mainly through crosstabs, chi-square tests and logistic regressions, the statistics software SPSS 11.5 was used.The parameter used to measure the health level is the individual?s own perception of his or her general health.

Most often when developing a new system there is a need get a functioning testtool up and running. Including time, cost and resources the solution isn?t always obvious, developing your own or buy one ?of the shelf?. The purpose of this thesis is to study how a general testtool for executing functional tests should be designed to be reusable, be based on recognized knowledge and be able to fast and simple be customized for different types of systems. Key functions from the litterature is presented and used in the design of a testtool prototype.

More and more people in our society take part in adult education. In this study, eight students in adult education, the majority with a diagnosis such as ADHD and/or reading- and writing disorders/dyslexia,have been interviewed about their current study situation. The interviews have so party treated topics related to earlier schooling and the future. Earlier studies and available literature is to a large extent written from the perspective of children?s and adolescents? study situation and the question is if this is applicable to students in adult education.

This essay investigates whether there?s logic behind the sanction system regarding the penalty imprisonment in the swedish penal code. The focus is in general on crimes against the person and crimes against the state, but in particular on crimes of serious fiscal offence and crimes of serious assault. The idea with the essay was also to explain the wording purpose behind the punishment ranges in these selected crimes. The essays focus is on the public unawareness on how the punishment ranges is used.

The purpose of this study is to examine which aspects of blogs and blog design that are important to blog readers but also to find new ideas for blog design. From a qualitative standpoint we have examined how seven users experience that blogs design, structure and functionalities affects the general experience of the blog. The study also examines how the users wish to interact with a blog. During two design workshops we let seven active blog readers imagine and sketch out the design and functionalities they would like in a blog. We put this in relation to theories about the anatomy of blogs, methods of design, social navigation and virtual communities.The major finding is that the aspects most important to blog readers are navigation, structure and social interaction.

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.