Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

According to the curriculum for the Swedish preschool system, children?s development and learning should be documented and analyzed in order to evaluate and develop the preschool quality. Social criticism is directed to some of the methods of documentation for assessing the children´s individual knowledge development. The purpose of this study was to examine how, what and why some teachers use documentation in preschool. I wanted to examine which methods preschool teachers used when they documented the children and what they focused on.

The characteristic of services as an effort carried out in a "moment of truth" implies a risk for failures. This study sheds new light on how alternative offerings that customers are initially exposed to can affect satisfaction and loyalty in the service failure and recovery context. More specifically, two aspects of the initial offering are studied: promised general service quality and the presence of a promise about a specific product attribute. Based on a presentation of the main theoretical perspectives, hypotheses are formulated and a scenario-based experiment in a hotel setting is designed to explore these. The results indicate that a higher level of promised service quality can result in more positive evaluations of satisfaction and stronger word-of-mouth intentions than for a lower level of promised service quality.

This paper examines the relationship between the experienced quality in the offering of a brand, emotional attachment and consumer commitment. The study aim to explore several dimensions of the experienced quality in the offering of a brand. Further we examine two conceptualizations of emotional attachment - Brand Attachment and Brand Love - and intend to declare the two of being two separate phenomena. We then conduct a relationship-based analysis wherein the mediating ability of Brand Attachment and Brand Love, between the experienced quality in the offering of a brand and consumer commitment, is examined. Therefore we conduct a focused quantitative study, wherein 171 customers of the fashion retailer H&M have responded to a comprehensive survey both online and in-store, to examine this fun-damental relationship and its components.

AbstractThe aim of this study was to illuminate and collect existing research from the beginning of the 21 st century about nurses work environment in institutional and elderly care in Sweden.A literature review was made by analyzing eleven scientific articles. The result showed mainly information about nurses work load. The information dealt with high work demands, too much responsibility, shortage of staff, time press and stress. Furthermore nurses reported a lack of co-operation between staff and management. An important part in nurses? work was appreciation from colleagues, management, patients and relatives.

This essay has been made on behalf of the co-operative society Mäster Grön, which is selling ornamental plants to retailers in Sweden. The aim of this study has been to find out what added value Mäster Grön gets from their co-branding with the Swedish Seal of quality. The main topic of discussion was; how much value added does this co-branding give to Mäster Gröns pot plants? Are there differences from a customer point of view in value added between a garden center and a retail store? How much weight does the costumer put on the branding when buying a plant? Does the customer know what the values of Mäster Grön and Swedish Seal of quality mean? Two questions of lesser worth were asked to the consumers about what they thought about the protective plastic around the plant, and if they were interested in getting more information about the origin as well as the method of production of the plant. The study was divided into two parts, one in which customers were observed and one where the customers answered a survey.

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.

I dagens företagsklimat krävs det att medelstora tillverkande företag tillverkar produkter med hög kvalitet, för att vara i framkant vad gällande ledande kunskaper inom företagets verksamhetsområde. Ett sätt för företag att ständigt utvecklas och driva en vinstdrivande verksamhet är att fokusera på kvalitetsarbetet. Total Quality Management (TQM) är ett kvalitetsarbetssätt som utgår från företagets kunder, som likaså skapar förväntningar på företagets produkter. För företagsledningen innebär detta att förstå kundens förväntningar, tolka förväntningarna och förmedla dem till resten utav verksamheten. Företagsledningens ansvar är att organisera produktionsprocessen på ett vis som möjliggör ökad kontroll av kvaliteten och samtidigt bidrar med kvalitetssäkrad information för resten av verksamheten, medarbetarna.

The purpose of this study was to describe how women with fibromyalgia experienced their quality of life. The method used was a literature study with a descriptive design. The search for scientific articles was done by the databases Academic Search Elite, CINAHL, Medline via PubMed and Cohrane Library. The articles were quality-tested and the content studied, resulting in four categories as follows. Research involving the physical aspects of the quality of life showed that sleeplessness, tiredness and pain was commonly occurring symptoms in women?s daily life which affected their life-situation.

Denna uppsats är en fallstudie som går ut på att beskriva företaget Icehotel AB och hur de gått tillväga för att bli ett attraktivt turistmål och framgångsrikt företag.Vi har genomfört en kvalitativ undersökning där vi intervjuat företagets VD Yngve Bergqvist samt kunder som besökt Icehotel. I resultatet redovisas svaret från dessa intervjuer.Vi har valt att lägga tyngdpunkten på marknadsföringen av Icehotel och hur de lyckats nå ut till människor från hela världen. I teoridelen tar vi upp Turistmarknadsföringens 8 P och Attraktionsutveckling. I analysen tillämpar vi sedan dessa på företaget.I slutsatsen diskuterar vi kring hur Icehotel gått tillväga för att bli ett framgångsrikt företag. Vi tar upp promotion av företaget, samarbetspartners samt den professionella marknadssegmenteringen..

ABSTRACTBackground: To be stricken with a cardiac infarction is among other things linked to different risk factors.  Many studies show that the participants in cardiac rehabilitation programs learn to deal with the risk factors, increase their quality of life and lessen the risk for re-infarction.Objective: To describe the lifestyle and perceived quality of life of the individuals after having participated in cardiac rehabilitation program and to see if they had maintained their results up to a year after having a cardiac infarction.Method: The 19 individuals who had participated in cardiac rehabilitation in 2010 after having had a cardiac infarction were asked to participate in the study. Everyone agreed to participate. The study was made analyzing the surveys, one a locally made, that the individuals had filled out four and eight months after cardiac infarction, and the other the generic Quality of life questionnaire EQ-5D, that the individuals had filled out two and twelve months after cardiac infarction. Result: The individuals have not changed their lifestyle after having participated in cardiac rehabilitation which can be interpreted that they have followed existing recommendations. The mean weight increased with one kilogram, no depression is shown and they stress less.

Six different Digital Proofing Systems from three different techniques have been evaluated as totechnique, printing quality, economy and usability. Digital proof from two paper qualities, coatedand uncoated, has been compared with references printed in offset, to see how good they match eachother. Only two Proofing Systems manage to print on reference paper. The other Proofing Systemsuse special paper for digital proof.Measurements and visuell judgement show that the Digital Proofing Systems visualise referencepictures with quite good quality. Proof optimised for coated paper visualise the colours with goodresult.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.