The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

A tendency of impaired oral health has lately been seen among children and adolescents. The consumption of soft drinks and fruit juices is rising and at the same time many children and adolescents skip breakfast and lunch at school. That in combination with a frequent snacking increases the risk of caries. The aim of this study was to examine the knowledge of caries, oral hygiene- and dietary habits and experience of tobacco among 12-year-old schoolchildren. The study was performed in 5th grade in four different schools in the North East of Skåne in cooperation with the dental health board clinic in Näsby, Kristianstad.

This is a study of how emotional engagement can be measured and be taken into account in the development of websites. We believe that emotions become relevant only when viewed in correlation to how users experiencing a webpage. In this study, we developed a tool for use together with user tests where the information about the user's emotional engagement can add new value to the evaluation. The tool allows the user to mark, on the website, his/her emotions and level of engagement represented by colored circles, generating quantiative data on how users feel about the website. The tool is part of a method for evaluating the emotional engagement that we have developed which consists of user testing supported by the tool and accompanied by interviews..

Sedan 2005 ska företag pröva goodwills nedskrivningsbehov minst en gång årligen. Det här regleras i IAS 36 där det finns instruktioner om hur nedskrivningsprövningarna ska gå till. Dock har det i tidigare studier konstaterats att informationen som lämnas i anslutning till prövningarna inte är tillräcklig för att ge läsaren den användbarhet som bör finnas. Därför har författarna av uppsatsen genomfört en fallstudie med syfte att beskriva hur åtta företag motiverar sina nedskrivningsprövningar.Syftet med uppsatsen var att studera hur åtta börsnoterade företag som redovisar enligt IAS/IFRS värderar sin goodwill i samband med nedskrivningsprövningar. Tyngdpunkten låg på de motiveringar som låg till grund för värderingarna.Uppsatsen grundar sig på en kvalitativ fallstudie där årsredovisningar för åtta företag har studerats.

This thesis investigates how different Linux-distributions installation interface relate to the ISO 9241 standard, parts 12 and 13, and how they relate to the installation interface of Windows XP, with the hypothesis: "There is a Linux-distribution whose installation interface according to applicable HCIrecommendations is equivalent to that of Windows XP." With the checklists provided by ISO 9241 an empirical study has been made, and so comparable measurements of how well the Linux-distributions and Windows XP follows the recommendations of the standard was obtained. By comparing the results from the tests similarities and differences between the installation interfaces can be deducted. As the result and the conclusion shows there are Linux-distributions whose installation interface, according to the applicable HCI-recommendations, are equivalent to that of Windows XP..

This report describes a thesis done at the Jönköping University of Technology. The aim of this thesis was to create conditions to optimize an existing automatic electrostatic coating system by changing the technology for dispensing lacquer. To select the technology, a study of different dispensing techniques carried out which concluded that the piezoelectric membrane and electrostatic atomization are the most interesting techniques.In order to perform tests with dispensing techniques a demonstrator has been optimized. The controller and PC software of the demonstrator has been programmed to be able to send out PWM signals that control the dispensers. An adapter card was designed to control the piezoelectric membrane and a steering link to the electrostatic atomization has been developed for PWM signals up to 500V.The work has laid ground for a demonstrator where further testing of the dispensing technologies can be performed..

When being in preschool, I have come across children who I have had difficulties to really meet, and I have felt that the communication between me and the child has been deficient. Since I believe that the meeting of child and pedagogue is essential to learning and development, I find this an important subject of further study.The purpose of my study is to investigate if, and how, teachers regard a possible connection between language capability and behaviour. Furthermore I investigate how they work with language acquisition and communication, and what argument the pedagogues have for this work.To answer these questions I have interviewed two pedagogues who have great knowledge and experience of this subject, and also have special interest in children?s language and communication.In my literary review I give an account of how language acquisition is described in literature, and then compare it with how language impairment reveals. I also describe earlier research on how to work with language development, and what the national curriculum for preschools (Lpfö 98) say on this topic.The result shows that my informants divide in their view of how to connect language capability to behaviour.

There are more and more elderly people and different diseases will affect them. How will the public care be able to face this need of care for the elderly? There are a lot that shows that there will be an increasing demand on the achievements of the relatives. How can this development be answered to? Shall the achievements be concentrated on giving support to the relatives, or will there be a concentration on nursing staff? The purpose of the study was to enlighten who elderly people will be nursed by if a disease affects them.

Work has a great influence on most of individuals in society. It influences both identity as well as the structure of the day. Unemployed people are often affected in a negative way through economic and psychological problems. In order to help people with reduced work capacity back to the labour market and decrease unemployment, the Labour Market Board works with vocational rehabilitation. The aim of this study is to investigate experiences of vocational rehabilitation within the Labour Market Board among unemployed people.

Social phobia is a fear which limits a person's capabilities in daily situations. The fear can be so strong that a person can distance themselves from all social situations, for example education, marriage, sports activities etc. The purpose of this study is to discover whether there are any correlations between social fear and choice of educational program, between social fear and sex, and between social fear and Internet use. Questionnaires were administered to 80 upper secondary pupils. Each questionnaire answer was assigned a certain score, which was then coded in SPSS, the highest scores corresponding to highest degrees of shyness.

The main aim of this research was to investigate four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour, and compare these with emotional perception. Forty-eight persons took part in the research, 27 women and 21 men living in the southern part of Sweden. Two humour tests were used: the Humour Scale Questionnaire ? HSQ, with 32 items, and a newly composed video test, assembled after pilot testing from 26 video clips, the Humour Video Questionnaire ? HVQ. To measure perception and interpretation of emotion, the revised version of the ?Reading the Mind in the Eyes? Test was used.

Förståelighet innebär hur väl lyssnaren förstår vad talaren menar (Hartelius & Lohmander, 2008). Barn med språkstörning har ofta en nedsatt förståelighet (Nettelbladt, 2007). Föreliggande studie syftar till att undersöka huruvida det föreligger någon skillnad mellan jämnåriga barns och vuxnas förståelse av ett svårförståeligt barn med språkstörning. Icke-familjära lyssnare genomförde lyssnarbedömningar i form av ordidentifiering. Lyssnarna bestod av tio vuxna (22-67 år) samt elva förskolebarn (4;1-5;6 år).

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The purpose of this study is to show how some Swedish teachers in the grades four to six assess the subject of English and what impact the national tests have on teachers? way of looking at assessments and grades and how teachers are supposed to work with assessment and grading according to the curriculum and the education act. The method of this study has been interviews with principals, teachers and pupils to get as many perspectives of the subject as possible. It has contributed to an interesting content and the end result will be as fundamental as it can be. The findings of this study show that teachers teaching English in Sweden have a great responsibility because of the lack of subject priority and communication between themselves, the government and other authorities in the world of education.