Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Introduction: Balance between the essential nutritive substances is important for aperson to maintain health. The surgical patient can be stricken with conditions, whichhave a negative impact on this balance and can lead to malnutrition. Working as a nurseit is important to identify patients that are malnourished or is in the risk zone ofmalnourishment since 30 % of all patients in hospitals are malnourished.Aim: The aim of this study was to examine the compliance to the guidelines fornutritional assessment and parenteral nutrition on a surgical ward. Also whether thenutritional treatment/-support was reported to the next caregivers if the patient wasmalnourished or was in the risk zone of malnourishment at the time of discharge.Method: 80 patients enrolled on the ward in the beginning of year 2011 were included.Audit of patient records was made according to the hospital guidelines for nutrition andparenteral nutrition and followed a study specific protocol.Results: The examination of the case records showed that the guidelines for nutritionwere partly complied with. Nutritional treatment/-support was reported to the nextcaregivers when needed.

AbstractThe purpose of my study is to describe what view teachers, which are working with autistic children, have about how the individual autistic child will have a good schooling? If children with autism should be integrated or segregated. I also want to find out how ?a school for all? shall be worked out to fit children with autism. To reach my purpose I?ve chosen to use a qualitative method and to hand out questionnaire to three teachers which are working in a training school.To get a background to this study I?ve presented what researchers have to say about this subject.

The purpose of this study is to compare the conditions for teaching and learning Sami at primary level in three different types of schools. The study focuses on teachers' views on multilingualism and characteristics of good mother tongue education as well as factors inside and outside school affecting teaching. The classroom environment is also discussed. Six qualitative interviews with practicing teachers in the three school forms were carried out: Sami school, integrated teaching and mother-tongue education. The results showed that the teachers are in favour of multilingualism and feel a responsibility to help more children develop their ability to speak Sami.

This report is a qualitative interview study which central content enlightens how movement and sports effects children?s performance in school. With the help of five different teachers in three different schools questions like; how does movement effect the performance of children in school? Have been answered.Lots of research and litterateur shows that children is doing better physical and mental, the concentration level is improved and the performance in school is better when exposed to more movement, also there are less conflicts and the students gets better motor skills.Comparison with the ?Bunkefloproject? has been done, which was a project in the south of Sweden where they let the children have physical education every day and then they examined how this effected their performance in school. With this basis this report will examine the teachers view on the subject.The result shows that the teachers think that there should be more movement in the daily schedule for the children because they seam to be more happy and concentrates better after movement.

The purpose of this thesis was to explore how Swedish librarians working with educational matters In Swedish: studiebibliotekarier experience his/her pedagogic work in the context of a public library. My intention was thus to reach an understanding of how they experienced their educational work. The following questions were asked: 1 How do the librarians experience the physical environment created for their students? 2 How do the librarians experience the co-operation with others involved in their work? 3 How do the librarians experience the formal task that he/she now is given? 4 How do the librarians experience their own pedagogic qualifications regarding the demands that are made upon them by the students? I have interviewed six librarians and incorporated theories on pedagogic roles in an educational context. I reached the conclusion that these librarians believed the environment to be important for the outcome of the students success with their studies.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

Detta examensarbete syftar till att implementera en modulgenerator som automatiskt genererar ett matchat differentialpar. Detta för att enkelt kunna generera detta vanlig förekommande byggblock utan att behöva rita om allt från grunden. Modulgeneratorn som konstruerats klarar att skapa upp till 2x2 transistor block matchad layout med eller utan sköld. Programmet skapar med hjälp av indata från konstruktören en skräddarsydd layout som kan användas som byggblock i integrerade kretsar. Examensarbetet är slutfört och har genomgått omfattande testning The aim of this thesis is to implement a module generator that automatically generates a matched differential pair.

The purpose of this study has been to examine how Afro-Cuban musical traditions and concepts are integrated in compositions for solo guitar by the Cuban guitarist and composer Ñico Rojas and how this can be expressed in the performance of his music by a classical guitarist. For this purpose a guide to Rojas music, which is included in this report, was written based on literature about Afro-Cuban music. Then a classical guitarist learned to play a piece by Rojas with help from the written guide. The result was examined using recordings of the guitarist's interpretations and an interview with him. The conclusion is that different aspects of the Afro Cuban musical tradition are present in Rojas? music, but that the concept of the clave was the most useful aspect for the classical guitarist that interpreted the music of Ñico Rojas in this study..

Eastern Europeans in Gotland is an essay with the purpose to find out how persons born in Eastern Europeans countries have adapted and integrated on Gotland. European community and notions about other groups of immigrants on Gotland have been relevant questions besides. The results of the essay show that the conditions for adaptation and integration are very different between the periods of time and for the individuals, depending on how they arrived to Sweden. The migrant workers quickly adapted to the labour market and had good premises to be in a position of financial independence. The demands of skills were low in the 60?s, but as a result of this, many of them didn?t learn the Swedish language very well and during the crisis in the 90?s they were no longer that attractive on the labour market.

Career counselors in schools have for a long time reported a feeling that their work is not as important as teachers work. According to the Swedish Curriculum for the compulsory schools, all staff is responsible for viable counseling for pupils. Therefore, this study focuses on teachers, headmasters and a school executive director view of school career counseling, how they experience the fulfillment of curriculum goals and how it interferes/interacts with their work. To analyze the empirical material we collected from interviews, we used theoretical terms of organizational theory with focus on social structures, differentiation and integration. We also used the career theory of Super.