Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Goda möjligheter till rörelse och medveten motorisk träning skapar goda möjligheter för barn att utveckla motoriska färdigheter, vilket kan leda till bättre skolprestationer. Forskning visar att dagens stillasittande aktiviteter så som tv, surfplattor och datorer m.m. har negativ inverkan på hälsan och kan leda till en rad olika negativa hälsoeffekter. Denna studie fokuserar på pedagogers medvetenhet, syn och kunskap angående barns motoriska utveckling samt hur de arbetar för att stimulera förskolebarnen till att utveckla goda motoriska färdigheter. Metoden som använts i undersökningen är semistrukturerade intervjuer med sex stycken förskollärare.

Aim: The aim of the study was to investigate 1RM and what power could be generated in bench-press and half squat concentric at certain percentages of 1RM. Special interest was put to evaluate men (M) and women (K), strength trained (ST) verses non strength trained (EST) in generating absolute power as well as power relative to 1RM.Method: In total 59 subjects mean (± SD) age 24.9 ± 4.1 years divided into four test groups: 20 male non strength trained GIH-students (EST M), 20 female non strength trained GIH-students (EST K), 10 male strength trained - sprinters on national/regional level (ST M), 10 female strength trained - sprinters (ST K) on national/regional level. They did two tests on 1RM and power in events of concentric bench-press and half squat in a Smith machine. In the first test session 3 ? 5 lifts were made to measure 1RM in each event.

SammanfattningART-metoden har i denna undersökning använts som en multimodal metod. ART-metoden utvecklades från början för barn som uppvisade ett aggressivt beteende. Där dess grundare Goldstein, Glick och Gibbs (2001) menade att ett aggressivt beteende var ett komplext socialt inlärt beteende och således inget barn föddes med. Detta resonemang resulterade i att beteendet enligt dem kunde läras om. Den mesta av forskningen som gjorts om ART-metoden innefattade barn som redan utvecklat svåra uppförandeproblem.

ABSTRACTStatistics show that breastfeeding prevalence for Sweden has fallen since the mid 90´s. Studies show that breastfeeding offers health benefits to both mother and child and that the mothers' belief and confidence in their ability to breastfeed is a key factor to having a positive breastfeeding outcome. In 2010, Amningshjälpen in collaboration with Sensus studieförbund, started a nursing course, for mothers-to-be, who wished to breastfeed their babies and its aim was to prepare them for a successful and enjoyable experience.Objective: To examine whether a preparatory breastfeeding course can affect mothers' confidence in their ability to breastfeed and if that ability can affect the breastfeeding outcome when the child reaches four months. A further aim is to investigate the experience of  perceived problems surrounding breastfeeding and what affect these might have on the mothers' confidence in breastfeeding when the child reaches four months.Design/Methods: A quantitative approach with prospective experimental design was used to evaluate the study. The questionnaire Breastfeeding Self-Efficacy Scale Short Form (BSES-SF) was used three times to measure women's trust in lactation.

In this thesis we propose a conceptual plan for thedevelopment of an Agroforestry Training Centre (ATC)in Musoma, Tanzania. The aim is to make a proposalto support peasant education in agroforestry. How canan ATC in Musoma be developed into a stimulatingand educational park suitable for teaching agroforestrymethods to peasant farmers and other potential users?To answer that a field study was conducted to investigatehow our client Vi Agroforestry Programme (Vi) and thetarget groups of the client can benefit from the site.The thesis begins with a short explanation of thecontext, in which the ATC plays a part followed by amethodology chapter. Next are three chapters presentedwhich introduce the reader to the research conductedbefore starting the proposal, these include: results ofliterature studies, study of precedents, and results of fieldstudy.

Denna uppsats har undersökt vilka förmågor som är centrala för en chef att besitta för att bli en effektiv chef inom manöverkrigföringen. Förmågorna som denna uppsats identifierat som centrala är: Kreativitet, initiativkraft/handlingskraft, självständighet, god utbildningsståndpunkt inom taktik och stridsteknik samt förmåga i att tillämpa uppdragstaktik. Dessa förmågor anses av litteraturen som studerats i denna uppsats som de mest centrala för chefen att besitta. Vidare så har uppsatsen undersökt vilka utbildningsmetoder som kan användas för att utveckla de ovannämnda förmågorna hos elever. Det finns en mängd metoder som rekommenderas men de som anses som mest effektiva är dubbelsidiga övningar och muntliga stridsövningar under förutsättningen att elevernahar en grundlagd utbildning i taktik och stridsteknik.

This study includes several purposes which are to describe the concept of working environment, explain who is responsible for its functioning and how the working environment should look like. Other purposes the study have is to investigate how the working environment is in both Swedish and the two investigated companies construction sites and to share some operators proposing measures for the shortcomings and problems that exist in the construction sector working environment. To achieve these purposes was a qualitative study made with unstructured observations, interviews and survey where three construction sites were observed. The result shows that the concept of the working environment cover many aspects and is essentially about the environment we live in and experience in our work and this environment can be both an indoor as an outdoor environment. In this work, the concept is divided into four areas; it is the physical, the ergonomic, the psychosocial and the chemical.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

Bakgrund: Allt fler företag väljer att på ett eller annat sätt involvera hälsa i arbetet genom olika typer av hälsofrämjande insatser för att bland annat minska sjukfrånvaron. Det hälsofrämjande arbetet ger möjligheter att utveckla goda hälsorelaterade beteenden och en god hälsa för människor i arbete. Genom att fler företag väljer att arbeta med hälsofrämjande insatser har diskussionen om det etiska dilemmat kommit upp till ytan.Syfte: Syftet med uppsatsen är att skapa en ökad förståelse för hur individer upplever träning på arbetstid som inkräktande på dennes privata sfär. Vidare syftar uppsatsen till att ge organisationer en vägledning i sitt arbete med träning på arbetstid.Metod: Studien har framställts i form av en fallstudie bland medarbetare i ett kommunägt företag med huvuduppgift att rena och hantera Kalmars vatten. Uppsatsen har en deduktiv ansats med en kvalitativ forskningsstrategi, där den kvalitativa intervjun har legat till grund för datainsamlingen.Slutsats: Studien har visat att så länge individer upplever att de kan påverka sin situation är deras privata sfär inte hotad.

AbstractMaterial collected or created through observations, discussions and interviews with a group of students studying theatre in the fist year of upper secondary school formed the base for this paper. The students that took part in the observations showed a variety of motivations for the studies in theatre, but the major aim was to obtain qualifications for further studies at university. Special focus was put on a student with dyslexia attending the course in theatre from the perspective to strengthen general learning abilities. The training and teaching in acting skills as performed in the theatre studio provided the arena for the observations. The aim was to investigate if an interactive process as defined by Lev Vygotskij and the acting method created by Constantin Stanislavski would create social and artistic development among the students in the study.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.

Strukturella reformer har fo?rvandlat Latinamerikas ekonomier fra?n att vara sta?ngda och statsdominerade till att bli mer marknadsorienterade och o?ppna fo?r resten utav va?rlden. Grundat pa? den politiska utvecklingen och den ekonomiska tillva?xten blir marknaden mer stabil och utgo?r stora mo?jligheter fo?r fo?retag som vill satsa utomlands. Men med intra?det pa? en fra?mmande marknad kommer kulturella utmaningar som kan sta?lla till problem om man inte ger dem tillra?cklig uppma?rksamhet.Studiens syfte a?r att underso?ka och beskriva de kulturella skillnaderna som kommer till uttryck na?r svenska fo?retag a?r verksamma pa? den latinamerikanska marknaden och hur de hanterar dessa.

In this thesis we propose a conceptual plan for thedevelopment of an Agroforestry Training Centre (ATC)in Musoma, Tanzania. The aim is to make a proposalto support peasant education in agroforestry. How canan ATC in Musoma be developed into a stimulatingand educational park suitable for teaching agroforestrymethods to peasant farmers and other potential users?To answer that a field study was conducted to investigatehow our client Vi Agroforestry Programme (Vi) and thetarget groups of the client can benefit from the site.The thesis begins with a short explanation of thecontext, in which the ATC plays a part followed by amethodology chapter. Next are three chapters presentedwhich introduce the reader to the research conductedbefore starting the proposal, these include: results ofliterature studies, study of precedents, and results of fieldstudy.