BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

As the occurrence of obesity increases amongst young people, so increases the risk of more people suffering from heart failure as early as during middle age. The aim is to describe the life experiences of middle aged persons living with chronic heart failure. The literature study is based on twelve published, qualitative, and scientifically proved articles derived from MedLine and Cinahl using queries representing the subject, as well as from manual searching in ScienceDirect and LIBRIS. These articles have been analyzed from a life world perspective. Four main themes and four sub themes were identified from the articles' results.

Background: A life with severe chronic heart failure is debilitating, and most patients die of the disease. The possibility of having a heart from a deceased donor is often the patient's only hope of continued life. Aim: To gain a deeper insight and understanding of the patients experiences after a heart transplant. Method: Literature study with results based on 13 scientific articles. Results: Gratitude was the great common experience for the recipients of new hearts.

The aim of this thesis is to look for signs of students? understanding of algebra by studying how they make the transition from arithmetic to algebra. Students in an Upper Secondary class on the Natural Science program and Science and Technology program were given a questionnaire with a number of algebraic problems of different levels of difficulty. Especially important for the study was that students leave comments and explanations of how they solved the problems. According to earlier research, transitions are the most critical steps in problem solving.

Multiple sclerosis is a disease whose course is capricious and unprediactable and the exact cause of the disease is still unclear. The purpose of this literature review was to describe factors that can effect quality of life of people with diagnosis multiple sclerosis. The results shows ten different factors that effect quality of life of people with MS: fatigue, activities in daily life, position of dependence, limits of the functional abilities, sense of guilt and shame, comunicationdifficulty, social network, emootional factors, depression and degree of difficulty of the symtomes. Work has been shown to bee a major factor that can make people with MS feel worthy and experience quality of life. Nurs is an important keystone in care of people with diagnosis multiple sclerosis..

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

The aim of the study was to describe how women and men with diagnosed heart disease experience their health-related quality of life and what differences there is between genders in their quality of life and also describe problems after receiving the diagnosis. The study also aimed to describe rehabilitation of patients with heart disease. The study was a descriptive literature study based on scientific articles. It emerged that both women and men with heart disease experienced lower quality of life compared to normative data. There was a significant difference between women and men both one year and three years after receiving the diagnosis heart disease, which showed that women experienced lower quality of life than men.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement.

The aim of this essay is to bring up and mediate a teacher?s life story and professional history to take part of her experience of an animated pedagogy. As a tool I use the life story method, which is a qualitative interview method which purpose is to put the narrative person?s life history in the centre.One of the goals for an animated pedagogy is to learn how to be. Animated pedagogy is about making teaching living and making it meaningful and exciting.

The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments.Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed.Conclusions: Today there exist several well functioning instruments that are used for research purposes.

This study aims to highlight the crisis and adjustment process in individuals who suffered myocardial infarction. The research questions focus on the informants? experiences of the crisis and life adjustment process, and illuminate the coping strategies that the informants describe important. By using a narrative method and applyingthe crisis theory and coping theory as theoretical guidelines, this study endeavors to illuminate individuals' experiences of the disease from their own perspective. The empirical material consists of four life stories gatheredthrough semi-structured interviews.

Animals can be ill and need veterinary care for many reasons. The conditions can be more or less emergent, some can even be life-threatening. When an animal is in a life-threatening condition you can save the animals life just by having the right equipment near-by and ready to be used. This literature-study help you, as an active working veterinary nurse, with which these conditions are that can show up in your emergency ward and what you should have near-by to give animals with acute life-threatening conditions the care they need. The author also looked at work tasks at the emergency ward and found out that in Sweden it is not defined who can and/or should execute them. Interviews were also done with nine of the largest small-animal hospitals in Sweden to compare the studies found with the Swedish emergency wards.

One must consider cost effectiveness when deciding how resources within the health sector should be distributed. Quality adjusted life years (QALYs) are used to measure the value of different medical treatments. QALY is based on utility maximization theory, which suggests that a QALY is always a QALY regardless of who receives it. Therefore, a produced QALY is worth the same regardless of the age or the initial health of the patient. Previous research has shown that these assumptions do not seem to fit the real preferences of individuals.

In this essay, we have compared a conventional house to a passive house. The housesshared the same local conditions; they have the same living area and the same layout. Thedifferences between the houses were the different construction solutions for the roof, theouter walls, the floor and the heating system. Both the houses qualify the standards fromBBR and the passive house also lives up to FEBY?s special conditions.The purpose with the essay was to examine if it really is profitable to build small hoses aspassive houses.