AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

The aim of this study is to investigate into the use of discussions in the classroom to help the pupils develop a deeper understanding of mathematical concepts and operations. The empirical data contain interviews with two teachers and observations from their lessons. The purpose of the interviews was to find out what importance the teachers ascribed to the ability of their pupils to talk about mathematics, and how they organised their classes to encourage mathematical discussions. With the observations, I was able to see the interaction in the classroom and hear discussions between the teacher and the pupils, as well as between the pupils themselves.The interviewed teachers proved to share my own belief in the results of researchers like Malmer (1999) and Löwing (2006) about the importance of verbal discussion, argumentation and reflection during mathematics classes. But convictions derived from the research of others are one thing, the practical application of the wisdom in the classroom another.

For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.

This thesis investigates lacks in today?s use of the ERP-system Mapaz Affärssystem inthe production planning at Solna Pressgjuteri, and possible improvements. Today thedates calculated by the program to plan the orders are inaccurate and the ordersequence is not optimal, and therefore continuous manual corrections are needed.The approach was to study the program Mapaz to understand how it works, andidentify available parameters for input and output in the different tools offered in theprogram. By studying old lists of planned orders and relevant parameters in Mapaz forindividual orders, production groups, products and operations, the connectionbetween input and output parameters could be understood.Participating in planning meetings and discussions with the company behind theERP-system identified the current usage, desideratum and possibilities with theavailable tools. These were then matched to describe the reasons to the insufficientplanning and form possible actions for improvement.The work has showed poor understanding for the ERP-system and its functions, assome tools intended to assist the planning were not used, and some even usedincorrectly.

AimThe main aim of the study was to investigate the difference in bilateral deficit between rowers and sprinters during maximal eccentric/concentric muscle actions.? Are there any significant differences in bilateral deficit between rowers and sprinters?? Do the amount of years in practice effect the bilateral deficit?MethodFourteen male subject participants divided in 2 equal sized groups (7 individuals in each group; rowers and sprinters) performed maximal unilateral/bilateral eccentric and concentric muscle actions in a leg press machine at a velocity of 0.2m/s. The range of motion in the knee joint was 70° ? 140°. Dependent t-tests have been performed within each group pre and post test.

Begreppen upprorsbekämpning eller counterinsurgency (COIN) ochstabiliseringsoperationer utgör ett debatterat ämne i den dagsaktuella militärteorin. Bådabegreppen förefaller användas för en och samma typ av operation. Erfarenheter från Irakoch Afghanistan har inneburit att USA utvecklat en specifik doktrin för counterinsurgency(FM 3-24) respektive stability operations (FM 3-07). Detta indikerar att det föreligger enskillnad i de två begreppen.Syftet med uppsatsen är att undersöka och definiera skillnader i begreppen COIN(upprorsbekämpning) och stabiliseringsoperationer. Medlet för att nå syftet utgörs av enjämförande studie av amerikanska doktriner.

Asien har en enorm tillväxttakt som under senare år har lockat många utländska investerare och företag. Kina är ett av de länder i Asien som har haft starkast tillväxt och har även den överlägset största konsumentmarknaden. Problem som Kina, liksom andra utvecklingsländer i tillväxtstadiet, har är den brist på infrastruktur och fungerande distributionskanaler som en marknad behöver för att locka utländska företagsetableringar. Det instabila politiska klimatet i Kina avskräcker fortfarande vissa utländska företag att etablera sig. Syftet med undersökningen har därför varit att studera vilka faktorer som påverkat lönsamheten för de svenska företagen på den kinesiska marknaden.Utifrån en surveyundersökning över 55 svenska företag med dotterbolag i Kina, studerade vi hur tidigare erfarenhet, lokalanpassning och etableringsform påverkat lönsamheten.Resultaten från undersökningen visar att majoriteten av svenska företagen etablerat sig via helägt dotterbolag trots att joint ventures haft en något bättre lönsamhet.

Background: Rheumatoid arthritis is a common disease worldwide. The disease is described as a chronic inflammation that afflicts mainly the joints, the tendrons and the synovial joint. The inflammation breaks down cartilage, ligaments and bone. When the patient gets the diagnosis he/she frequently reacts with chock, denial or/and dissociation. Active support from the nurse can have an important impact on the patient in accepting and processing that he/she suffers from disease.

Mathematics is a central topic in today?s society. There are many different approaches each teacher has their own way. In this essay, I compare four teachers? mathematics teaching in two different countries with regard to ways of learning, particularly in the four operations.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

AbstractThe purpose of my essay is to describe how some educators perceive the cooperation that takes place every day in the team to wich they belong. To do this, I have implemented six qualitative interviews with educators at two diffrent workteams. I based my questions on three scientific questions:- How does the cooperation in the team work?- How has the cooperation between the various kind of educators developedsince the pre-school class and the leisure-time centres was integrated with the school?- Which conditions exist for a good cooperation?The result showed that there were both similarities and differences between the teams, but common to both teams was that the educators felt that there have been some major positive changes to the cooperation in the teams in the last few years and that they were fairly satisfied with how the cooperation of their teams function now. Mostly they cooperates during school hours with various school projects, but questions concerning the pupils wellbeing is also an important area of cooperation.Since the integration was implemented, the cooperation has become more equal and the various educators have found their respective roles.

The goal with this essay is to determine if the image of preschool, in a specified number of picture books, is consistent with the posted goals of the preschool operations in the curriculum of preschool published in 1998 (hereafter Lpfö 98). Besides that the essay is also planned to look at how the preschool?s status have changed after Lpfö 98 was established and if this is shown in the picture books. Therefore this essay will focus on picture books published 1998-2009 because after that a new version of Lpfö 98 was published. Also the picture books chosen for this study are all stories about preschool or kindergarten.The questions that this essay will answer are: How are the activities in preschool described, and how do they match the guidelines in Lpfö 98? In what way has the status of preschool been affected since Lpfö 98 was published? In what way has the teachers? role been affected and how is that shown?In order to answer these questions I will use a quality text analysis of picture books for children.

1979 till 1989 pågick en sovjetisk militär insats i Afghanistan vars syfte var att bedriva upprorsbekämpning för att stödja den afghanska marionettregeringen. Efter 9/11 2001 blev Afghanistan återigen ett insatsområde för en amerikanskledd koalition vars syfte var att störta talibanerna och sätta en ny regering till makten. Som en följd av detta genomfördes flera markoperationer för att rensa upp de sista talibanska fästena. En av dessa operationer var Operation Anaconda. Men fanns och finns det fortfarande erfarenheter som från Sovjets insatser som kunde haft en effekt på denna operation samt liknande operationer? Syftet med denna uppsats är att utgå från de sovjetiska operationer Afghanistan 1979-1989 och påvisa framgångsfaktorer som kan användas på markoperationer inom ramen för upprorsbekämpning.