Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Bakground: Puerperal fever caused by group A Streptococcus is in a global context seen as a common cause of death in childbirth.Aim: To examine the consequences of group A streptococcus infections in women postpartum and to see what a nurse can do to stop the infection with adequate nursing interventions.Method: This is a review built on 15 articles. These articles were read in full and audited with a suitable template.Result: Women postpartum has 20 times higher risk to get group A stretococcus infection as compared to non pregnant. The consequences of Group A Streptococcus infection can lead to high fever, abscesses around the uterus, sepsis, acute respiratory distress syndrome (ARDS), hysterectomy and death. Patients who share room with infected patients carries an increased risk to be infected. Curtains between patient beds can be colonized by Group A Streptococcus.

Although Sweden is considered to be in the lead concerning an open-minded perception of the lesbian, gay, bisexual, and transgender (LGBT) population, very little attention has been given to the elderly within this target group. The elder LGBT population?s got special needs that haven?t been made sufficiently visible, neither as a research field, from social institutions nor from the LGBT movement itself. This study has described the target group's specific needs, based on the results of a focus group consisting of older LGBT people. Their experiences and stories have given an idea of what adjustments must be made to satisfy their specific needs.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

Abstract P. Hed. (2011) What is health for men? Bachelor thesis. Gävle: University of Gävle, Faculty of health and occupational studies; 2011.

The goal of this work has been to create a flexible strategic group-based artificial intelligence for the Arrowhead Game Studios-game Magicka, by implementing, using and examining different AI-techniques that's used in many commercial games in more or less extent. C# is the programming language that has been used in the development, and the implementation has been made as flexible as possible to make further development and extending AI-rules etc. easier..

This report is a qualitative study on children aged three to five years who are in the Swedish preschool. The purpose of the study is to investigate how five experienced preschool teachers view the way children between three and five years acquire basic mathematical concepts, basic numeracy and geometry. The aim is also to find out whether teachers feel that the size of the group of children affects their learning.The study contains information about what preschool teachers think about the way children learn mathematics and how the size of the group of children affects this learning. From the results it can be seen that children learn Mathematics, both in everyday situations and when playing. Moreover, the group size does not seem to affect the mathematical learning of the child.

The aim of this study was to detect antibodies in swine serum against proteins in soy beans, wheat, oat and barley. Two methods were used: agar gel immunodiffusion test (AGID), and SDS-PAGE followed by immunoblotting. The sera examined originated (I) from piglets younger than one week (negative control), (II) pigs from a feed trial with soy bean in a herd with PMWS, and (III) pigs inoculated with Brachyspira hyodysenteriae and Escherichia coli after being fed with soy. The AGID-test was negative concerning all examined sera which were analysed against proteins in soy bean, wheat, oat and barley. In the experiment based on immunoblot antibodies were demonstrated within all three groups of examined pigs.

The occupational therapist uses meaningful activities to promote health and accomplish functional progress. The professional role is to support and enable for the client to change his/her life. One way to accomplish this is to use the group as a tool. Knowledge is needed about how learning works and which teaching methods exist to promote learning, so it is adapted after the clients´ personal way of learning. The aim of this study was to investigate which pedagogical approaches occupational therapists use in group activities.

The purpose of this examination paper is to get an understanding as an upcoming teacher about how friends make an important impact on children?s identity development in school, their choice of friends circle and what kind of groups there can occur among them. With a deeper comprehension of these circumstances should an educationalist be more considerate and adapt his or hers education to prevent negative group formations and to be an outsider. To achieve my results I used a qualitative research method where I through observation handpicked eight students from upper level of compulsory school with different friend circles from two classes for further interviews. Beside this I observed students in their school environment for three days.

Introduction: Sleep is necessary for human survival. Difficulty sleeping occurs in about one in four adult person in Sweden, insomnia in every ten. There are several reasons for difficulty sleeping, where stress is one of the most common. The quality of life and health are affected negatively. Treatment with proven efficacy against insomnia is not only sleep medication, but also cognitive behavioral therapy, CBT.

The present study examines the effect of a nine-hour Acceptance and Commitment Training (ACT) intervention for teachers who experience stress. Twenty-two teachers from four different counties in southern Sweden were randomly allocated to an ACT intervention (n=15) and a control group (n=7). The ACT condition received three three-hour sessions of ACT over a six-week period, and the control group received a three-hour stress lecture at one occasion. At a follow-up four-weeks after completed intervention, ACT participants showed significant in-group differences on stress, psychological flexibility, general health, and burnout. At a between group comparison, only psychological flexibility was significantly enhanced at the follow-up.

A study of paleomagnetic remanence and anisotropy of magnetic susceptibility (AMS) has been performed on the Öje-Diabase in Dalarna, Sweden, and on basic dikes associated with the alkaliquartzsyenite/granite Noran-pluton in central Sweden. Based on isolation of directions of characteristic magnetization in the basic rocks, a division into three different groups (A,B,C) has been made. Group Aconsists of dolerites of Jotnian origin, both dolerites from the Öje-Diabase and dikes associated with the Noran-pluton are included in this group, making them coeval. Group B is suspected to show a re-magnetization from the later part of the Svekonorwegian orogeny. Group C belongs to the Blekinge-Dalarna-Dolerites (BDD). Thermal demagnetization of dolerites revealed two different types of demagnetization behaviours, one where magnetite clearly was the source of the remanence, and an other with a linear decrease in magnetization intensity. The measurements of magnetic anisotropy reveals a magnetic fabric with an almost horizontal foliation and a lineation that indicates a fairly uniform NNW/ S-SE flow direction of the magma..

The purpose of the study was to evaluate the function of TalkingMats in a group of people with Huntington?s disease, with main focus on theeffectiveness of communication. Four individuals with Huntington?s diseaseand their group leader participated in the study. The group was videotapedduring four sets of conversations; two with and two without Talking Mats.