År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.

ABSTRACTTitle: The defend of the picture ? a comparison of recruitment advertisements from the Swedish Armed Forces / Bilden av försvaret? en jämförande studie av Försvarsmaktens rekryteringsannonserNumber of pages: 35Author: Greta SimonssonTutor: Mats LindCourse: Media and Communication Studies CPeriod: Autumn Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: Do the messages in the recruitment advertisements from the Swedish Armed Forces differ between such advertisements produced in the ?defense against invasion? era and those produced in the present, more internationally oriented era, when analyzed using semiotics? And, how are these advertisements understood by their receivers?Material and method: Interviews, a focus group and semiotic analysis.Main results: The messages in the recruitment advertisements have changed. In line with the changed focus of the Swedish Armed Forces to more international cooperation and missions, the present day advertisements do indeed have a more international and aggressive focus.Keywords: Swedish Armed Forces, information, recruitment, advertisements, semeiotics..

There is an increasing demand for information literacy, which is mirrored in curriculum throughout the whole educational system. This, in turn, has brought forward a growing need for librarians who can teach. But do librarians possess pedagogical competence, and if they do, how is this ability used in everyday library practice? The aim of this study is to investigate librarians' conceptions of the pedagogical role, as it is expressed in their didactic interaction with the users. The research questions focus on librarians' experiences of teaching information seeking and use and their activities in this respect.

LKAB is an international high tech mineral corporation and a world leading manufacturer of refined ironore products for steal manufacturing and other mineral products destined other industries. LKAB is an international corporation with companies world wide, with it?s main location in the north of Sweden, which is where the iron ore mines and the refining works are located. LKAB?s iron refining process in Vitåfors, Malmberget, is a source of great amounts of waste-rock.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

Enligt Grossman och Krueger, finns det ett samband mellan BNP och utsläpp där utsläppen följer en inverterad U-kurva, en så kallad Kuznetskurva. För att undersöka om detta påstående stämmer har historiska data över BNP och koldioxidutsläpp inhämtats från perioden 1860-2000. Syftet med denna uppsats är att med hjälp av kointegrationsanalys undersöka om det finns någon form av samband mellan dessa serier. För att kunna göra detta har villkoren för kointegration redogjorts och undersökts för dessa serier.Resultaten i undersökningen visar att empiriska stöd har erhållits för den hypotetiska Kuznetskurvan. Däremot hittades inte empiriska indikationer för ett linjärt, monotont växande samband.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.

Titel: Comparative study between traditional seminars and webinars for marketing purpose. Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Peter Nicks and Alexander WidellSupervisor:Aihie OsarenkhoeDate:2011 ? JanuaryAim:We want to examine how businesses can use webinars to supplement or replace seminars in its industrial marketing. When should businesses use seminars, when should they use webinars and when should they use a combination of the two?Method:We have chosen to do a combination of quantitative and qualitative research.

A high amount of dead wood is one of the most important prerequisites for high biodiversity on forest land in Sweden. Dead wood is most abundant in young forests, thinned forests, woodland key habitats and protected forest land. In old-growth forests most of the dead wood consists of logs and snags, whilst in managed forests a huge proportion of dead wood is made up of logging residues like stumps and FWD, fine woody debris (< 10 cm diameter). All these different types of dead wood may serve as substrates for epixylic bryophytes and lichens. However, few studies have been conducted on the relative importance of these different fractions of dead wood for the occurrence of bryophytes and lichens, especially when considering dead wood on thinned forest land.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

This essay conducts a descriptive analysis of the ideas expressed by NATO´s official security strategy "Strategic Concept" from 2010 and the European Union?s security strategy "A Secure Europe in a Better World" from 2003. The purpose of this analysis is to examine whether the ESDP and NATO are compatible with each other when it comes to the role of security policy actor. To do so, I´ve chosen to analyse the actors' security strategies based on three dimensions. These dimensions are: Their view of the international scene, their views on cooperation and their views on how to reach security.

In the two years 1994 and 2013 the focus of the Swedish media in the school debate has been on segregation, freedom of choice, and support for weak students. In 2013 while the media was still united on the above issues the overall emphasis is on profitability. In 1994 the focus was more on weak students who in 2013 are considered unprofitable.The purpose of this essay is to study the Swedish media and their debate on Swedish schools and witch concepts related to "one school that fits all" in the year 1994 and also in 2013.We have analysed related articles and their concepts, norms, and values to see if there are any differences between their focus on the said issues in the two years.We have also studied the ideas and concepts that came under scrutiny and discussion in these two years, and shall investigate if there are differences in the debates conducted in 1994 and those conducted in 2013..

An increasing number of chemicals are being transported by ships along the Swedish coastline. Many of these chemicals may pose a threat to the environment. Accidents and spills are luckily rare, but nonetheless it is important to be prepared for a possible chemical spill. The Swedish Coast Guard is responsible for responding to chemical spills at sea, and has both equipment and trained personnel for the purpose. In order to prepare for a possible accident one also needs to know what is currently being transported at sea.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.