Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

AbstractThe Swedish public school system claims to be a school for all. This means in particular that school is, not only open to all children between 7 and 16 years, but also that compulsory schooling prevailing. Our society's development is making increasing demands on the theoretical capacity, and school's goals aligned in the same direction. The proportion of pupils failing to achieve the goals are increasing in number, a failure which has major implications not only for the individual student but also for society at large. This study's focus is directed against a group of students where the reason for this is a lack of ability to abstract thinking.

The purpose of this Master Thesis is to analyze what suitable hardware platforms there are on the market in order to build a low price control and information system for mobile applications, called small display module. The thesis will be underlying material for making a decision for further development. The result of the thesis consists mainly of a Windows CE kernel and a schematic for a CPU card, on which it would be suitable to build the display module. Another major part of the report is the introduction of different techniques that could be of interest when designing a processor based system. The processor architecture that was chosen is the x86.

This study investigates, through parental evaluations, communicativeand adaptive abilities within a group of children with various developmentaldisorders, after the parents had participated in AKKTIV (Augmentative andAlternative Communication ? Early Intervention) parental education. The studyalso investigates through case studies how parents experience the influence ofAKKTIV-intervention in their children?s development a few years aftercompletion. The parents estimated their children?s abilities using three differentquestionnaires; the Swedish Communicative Developmental Inventories(SECDI), Vineland Adaptive Behavior Scales-II (VABS-II) and parts of theform? Parents? perception of the interaction with their child?, before and afterthe intervention.

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

This study will focus on how patients that suffer from self-injurious behaviours experience the relation between their self and body according to some professionals. The purpose is to enlighten why a person who has mental problems chooses to injure his or her body. We believe that the reason behind this is based on the early attachment between the parent and child. We also believe that a person only continues with this behaviour if he or she gains from it. The research questions this study raises are:· How does a person with self-injurious behaviour experience the relationship between their body and their self?· What is the effect of self-injurious behaviour on the body and what is the effect on the relationship between their body and their self.· How did the relationship between body and self evolve?This study is qualitative and is based on interviews from our respondents of whom all work or have worked with self-injurious behavioural patients.

The aim of this study was to examine the existing discourse of assault in Aftonbladet from the years 2012 and 2013. We have studied news articles and analysed them by using discourse analysis as theory and method.The study shows that the portrayal of perpetrators and victims in assault cases tend to differ depending on gender. The women is portrayed as weak and part of a homogeneous group while the man is portrayed as dominant and offered a more individual role. The study also shows that the normative group is separated from the deviate groups in society. The analyze show that media, through this representation, maintains the normative power in society.

This master thesis is a study of how city cemeteries can be used and contributes to a socially sustainable urban development. Today sustainable development and sustainable urban development is something that more or less every organization is working with. Therefore it is also relevant to integrate our cemeteries in this work so that they can become a part of the sustainable urban development process.The thesis gives a basic understanding of sustainability as a concept and also defines socially sustainable (urban) development. The work then immerse itself in various types of park structures and how the relationship between the human individual and the public space work, to satisfy the needs that different people have.The literature study that has been made is also the base for the design of the walking interview that has been made for the two city cemeteries. The cemeteries that where studied where the Assistens cemetery in Copenhagen and the Eastern cemetery in Gothenburg.

Process standardization is a topic that has generated a lot of research and literature. At first, the focus was on production; today processes are used in all different kind of business areas.The aim of this study has been to analyze how processes can be applied on development businesses and how IT systems affect the result of the process. To accomplish this, we have asked questions such as what standardization is in a development process? Why are the processes standardized? What difficulties can appear with standardization? And how the IT-systems affect the result of the process?To answer these questions, we have preformed a case study on Saab. Saab is a well know Swedish company who are working with a project called the GMS-project, where they develop processes to cover the whole company´s business areas.The literature gives the reader an understanding of processes and standardization.

Small!size!enterprises!within!the!outdoor!industry!seldom!use!a!structured!process!or!method!when!involving!users!in!product!development.!One!reason!for!this!is!that!many!structured!development!processes!are!designed!for!large!companies!with!very!different!resources.!When!involving!users!in!product!development!processes,!the!most!common!user! is! an! elite! athlete.! She! or! he! often! has! different! requirements! than! the! regular!consumer!and!in!the!customers?!point!of!view;!this!leads!to!nonCmaximized!developed!products.!!The! result! of! this! thesis! is! a! user! involvement! process! for! small! outdoor! companies!based! on! the! Sister! Kenny! Research! Center! Innovation! Handbook,! a! product!development!process,!which!itself!is!based!on!a!phaseCgate!model.!The!process!focuses!on!the!user!category!enthusiastic!amateurs,!since!this!is!what!companies!in!the!industry!require.!The!process!also! focuses!on!how!and!where! small!outdoor! companies! should!involve!users!and!give!recommendations!on!how!many!users!that!should!be!involved!in!a! product! development! process,! different! from! what! the! theory! recommend.! The!process! also! builds! on! that! ideas! should! come! from! the! users! first,! and! then! being!further!developed!by!the!company's!product!developers.!The!degree!of!communication!between!users!and!the!company!is!shown!and!the!report!clarifies!the!user!involvement!intensity!in!product!development!processes.!!The!involvement!process!that!has!been!developed!has!also!been!summarized!in!a!guide!that! can!be!used!by! a! company!on! a!daily!basis.!This! contains! information!on,! among!other!things,!how!users!are!selected!and!how!to!plan!a!workshop.!!! !.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.

This essay deals with the principle of surprise warfare and its development as well as the adaptation of military action that had to be made to surprise the opponent in the modern era.The concept of surprise is divided into its components in order to clarify what is required to implement a surprising maneuver, to understand the complex concept and form a theoretical framework for gathering facts in the case study.Development and adaption are demonstrated by a comparative case study where Pearl Harbor illustrates an example of historical surprise and Operation Desert Storm illustrates a modern surprise. The product will then be analyzed in order to detect the development and how military conduct is forced to adapt in order to carry out a surprising maneuver. The results shows that the military action of performing a surprise attack has had a major development and is now carried out in a different stage of the attack..

Virtual communities are a phenomenon that is becoming more common as the information technology comes with in reach for the general public. This report will bring the theories and construction of a virtual community together. The purpose of this report is to describe the different theories that have emerged from the research within this field and to examine the work procedures that have been used during the development of a site for a MDA-community. The MDA-website is a homepage on the Internet that was developed to bring the students closer together. The report describes the work of the project group, why the website was not completed and at the end the theories are looked at on the basis of the construction of the website..

In this degree project I have studied how an anti-discrimination bureau can adapttheir online information to the target group ? immigrants who only have modestunderstanding of the Swedish language. This group is often subject of discriminationmatters, and therefore it?s important that they can take part of the information.To find answers to my questions I have studied different relevant theories, performeda readability analysis on the online information and have had qualitativeinterviews with representatives from the target group. I have also tested my rewrittentexts on both representatives and other readers.The result from my studies has shown that it is words that are the most difficult inthe current online information, while length and structure of the sentences are alsoof importance when it comes to the readability.

This master essay deals with the changes in the use of and the abandonment of the Avebury monument and the change of the surrounding landscape during the late Neolitihic, about 3000 B.C, and into the Bronze age, about 1500 B.C. The change in the way people supported themselves, the development of agriculture, brought along many other changes as well. I am in this paper dealing with these issues, how and what lead up to these changes, the peoples own part in the development, and I am also looking into the fact that these changes might not have meant an end of old ideologies, but rather a development in the expression of beliefs where the monuments of the neolithic no longer had a place in society..