Ett förväntningsgap uppstår då revisorn och revisionens användare har olika uppfattningar om vad som kan förväntas av en revisors arbete. Syftet med denna uppsats är att redogöra för hur debatten kring förväntningsgap har förts inom revisorsprofessionen i Sverige. Denna uppsats baseras på artiklar och debattinlägg som publicerats i den svenska tidsskriften Balans som är revisorernas egen facktidning. Valet av just denna tidskrift motiveras med att det är i denna tidsskrift som professionen själv kommer till tals. Det tidigaste materialet vi funnit på området i just Balans är skrivet på 1970-talet och sträcker sig fram till den period då denna uppsats skrevs.

The purpose of this study is to investigate the distribution of medieval ballads as semiotics of intertextuality in modern Swedish literature, here represented by August Strindberg, Erik Axel Karlfeldt, Kerstin Ekman and Katarina Frostenson. They are famous authors from different epochs, ranging from the period called ?the modern breakthrough? in the 1880s until the postmodernism of the present time. My aim is to expose their attraction to medieval balladry, and their different ways of using form, language and style from this old poetry in poems, prose and plays, explicit as well as implicit..

This study of literature from the period 1920-1955 has shown that the profession of gardeners in Sweden went through several structural changes in the early and midst 20th century. The gardeners knowledge, which used to cover the whole horticultural spectra, was due to that no longer appreciated or useful. Prior the 1920?s the gardeners, especially the skilled craftsmen working for the upper-classes, were the ones who led progression in the horticultural field forward and their qualifications were many and diverse. Due to many factors, such as low economic and social status, functionalistic style and the fact that the branch were rationalized and modernized in general, lead up to a point where the gardener of old no longer fitted in, in the much more globalized and modern world of the 1950?s. .

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

Septic tenosynovitis involving the digital sheath is a relatively common problem in the horse and the prognosis has been considered as poor. However, there are only few studies confirming this. The purpose of this study is to increase the knowledge about the prognosis for septic tenosynovitis in the digital sheath. The literature indicates that half or a bit more than half of the treated horses will return to previous use. The recommended treatment is debridement of the wound, lavage and sometimes application of drains and broadspectrum antibiotics. The prognosis is considered as worse when the infection is established.

This study covers reading comprehension and the introduction of the "Tell me" approach as proposed by Chambers (1993) to a group of teachers in a Swedish F-3 school. Five teachers got to use the method for three weeks and were interviewed before and after the experiment to analyze their current ways of working and reactions to using the method in everyday tutoring. The result from the first interview showed that all of the participants had been using methods to improve the children?s reading comprehension prior to the study, but no one had tried the "Tell me" approach. After trying the method throughout the test period, all of the participants were positive about the methodology and showed an interest in continuing the use of it.

If you keep cattle in a herd outside all year round on big varying grounds, their possibilityto perform their natural behaviour increases. This way of keeping cattle requires that youprovide them with their other needs, like shelter and a dry and clean resting place.According to the animal welfare authority´s regulations on livestock farming, only animalsthat are suited to stay outside during the cold season are allowed to be kept outside. Theyshould also have access to a shelter or another building that gives them protection from theweather and wind and provides a dry and clean resting place.Research has shown that as long as cattle do not get exposed to precipitation and wind theywill manage low temperature well. Some of the things that will affect how well the animalshandle different climates are the isolation ability of the fur, the animals´ body size and thefeed intake. A dry lying place that is both insulating and moisture absorbent is also of greatimportance.

Vi har i vårt examensarbete undersökt om det finns någon skillnad på fritidspedagogens arbete idag och för 20 år sen. Vi har ställt oss frågan hur fritidspedagogens arbete förändrats under en 20 års period. I litteratur delen börjar vi med en historisk bakgrund sedan en beskrivning av fritidspedagogens arbete på 1980-talet och 2000-talet. I forsknings delen tar vi upp intervjuer med fritidspedagoger angående deras arbete på 1980-talet och 2000-talet. Resultatet visar att fritidspedagogens yrkesroll har förändrats till viss del gentemot barnen, och att det finns en viss förändring i mötet med skola/lärare.

Syftet med denna uppsats var att undersöka hur Fem myror är fler än fyra elefanter inkräktade på den syn man hade på barn och barnprogram under 1970-talet. För att få en förståelse för debatten och kritiken som Fem myror är fler än fyra elefanter fick, undersökte vi även vilka värderingar och normer som var viktiga under denna period. Vi har även genomfört intervjuer med Magnus Härenstam, Brasse Brännström och Bengt Linné och analyserat fyra sketcher från programserien..

Syftet med vår undersökning var att undersöka om varierande skrivövningar i skolan kan få elever att upptäcka och utveckla skrivlust. Undersökningen gjordes i skolår sex i Luleå kommun under en sjuveckors period. Under dessa veckor genomfördes skrivövningar av olika slag vad gäller svårighet och längd. Parallellt med skrivövningarna genomfördes också ett antal värderingsövningar. Undersökningsklassen bestod av 22 elever, 10 flickor och 12 pojkar.

This bachelor thesis is intended to point out differences within the supervisors? role and contribute in making the role more attractive. At present the information about how the supervisors? perspective varies on the supervisors? role and the introduction to it depending on work experience and education is unknown. Further it was investigated why the supervisors? role is seen as an entrance to the building industry and how to develop the role to encourage the supervisors to stay longer within it.In the collection of data we have been interviewing supervisors and studying literature.

The purpose of this study was to examine vitamin A and E in equine nutrition and especially in relation to forages. A literature review was conducted to examine factors that influence the level of vitamins present in forage, the vitamin A and E requirement of horses, and the absorption of vitamin A and E in horses. The influence of DM level on alpha-tocopherol and beta-carotene content in ensiled forage was investigated in a controlled ensiling study using baled silage and haylage. The results from the ensiling study were combined with data of vitamin A and E concentrations collected from literature. Calculations were done to theoretically establish how well the vitamin content in ensiled forage can cover the maintenance requirements of vitamin A and E in horses.

This paper is based on observations made in the classroom, interviews and studies ofliterature.The observations that I made during my practical training period made me believethat pupils with writing and reading problems succeeded more often with the methodsof teaching used in media education than with more traditional teaching methods.Through this study I hope to specify and define the factors that were the reasons for this. In doing so I wanted to show that you could adapt the teaching methods to reach more pupils with different kinds of learning styles.I have come to the conclusion that the following factors made the pupils with writing and reading problems succeed more often in subjects related to media education:Variety, time spent, the pupils? interests and the equipment used..

skogsföretagens långsiktigt strategiska planering sker idag i de flesta fall med Indelningspaketet (IPAK). För överföringen från strategisk till operativ och objektsorienterad planering finns ingen vedertagen rutin. Syftet med denna studie, som initierats och finansierats av SCA Forest and Timber, har varit att utveckla en rutin för långsiktig operativ planering. Kravet var att planeringsrutinen skulle vara kraftfull nog att implementeras på ett stort skogsinnehav, i detta fall ca 90'000 ha. Planeringsrutinen omfattar åtgärderna slutavverkning och gallring.

This thesis is based on two different parts. First a presentation and a brief insight of the most comprehensive picture educational structures/theories and their various branches in Sweden from the post war period. Secondly a presentation of my artistic masters project Fantasy World, where I together with a group of children aged 7-12 freely created an artwork in the form of a world of its own, in sculptural expression. The idea behind the thesis has been to study how the perception of picture education and children?s creation has been in the recent decades and how different picture educational theories looks like and then to compare with the idea behind my project and how it may look in practice..