On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

The purpose of this study has been to examine how elderly people in today?s society look upon themselves and experience their own aging. We have inquired answers to the following main questions: What main events during the life course are emphasized in the elderly?s stories about their lives, and in what way has it affected their experience of growing old? In what way have social relationships, interests and the experience of health changed during the life course? How do the elderly experience their own aging, and what emotions are expressed in the speech surrounding their life course? The results of the study have been analyzed and interpreted with the help of the life course theory, Erikson?s psychosocial development theory and the continuity theory. The results show that elderly people of today don?t feel their age.

Long transport of products is an environmental issue discussed to an increasing extent. The consumers are increasingly aware of how far our comestibles really have been transported. The increasing levels of environmental emissions are something that concerns people. The question is nevertheless delicate and many choose to ignore it. This is no longer an option.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

The aim of this study is to examine the information behavior of younger seniors with a special focus on the Internet. Using a qualitative method consisting of a case study, including observations, diaries, questionnaires, and information diaries, we were able to compare the information behavior of the seniors in their use of the Internet, with the information behavior in their everyday life. The result of the study shows that the respondents led very active lives and used many different information sources in everyday life. They did not only seek information, but also assimilated it, often with a purpose to mediate it to other people. The motives behind the information use in everyday life were mainly connected to their life situations.

The main purpose of this master thesis is to identify guidelines for a sustainable production that can provide useful information concerning the establishment of a biodiesel production. These guidelines concern the surrounding production environment, such as infrastructures and industries.The thesis is based on theoretical grounds surrounding industrial symbiosis, biodiesel production and how sustainable development should be designed. A study of an already established producer in a similar business area has been used to provide a picture of similar projects. The thesis has with the supervisor's consent focused on the production conditions that are affected by location.The production conditions selected are heating, raw material market, residual and sustainable profile. These are then evaluated through an Excel-based sensitivity analysis.

 Through teaching, pupils are given the opportunity based on their personal experiences and current events to express and consider their views in relation to others who hold different views. As a result, pupils should be encouraged to get involved and participate in an open exchange of views on societal issues (Skolverket, 2011d, s. 189). To assess pupils orally in the subject of civics in primary education is an unexplored field, which makes this field relevant to explore. There are numerous researchers? who with the help of deliberative methods, formative feedback, formative assessment and studies regarding classroom climates whom all speak positive about using discussion/dialogue in education to upraise and develop learning among pupils.

The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.

This study is focused on some individuals' experience of the concept of culture in their everyday life. Some questions about culture were asked to some persons living in a small village in the isle of Gotland and some persons in the capital of Sweden, Stockholm, in the autumn in 2007 in a field study.The study showed that peopele tend to shape their own life world in the continuous activity in their near surroundings, in the garden and in reading literature and listening to music. There were some differences in the life world depending on where they lived,  in the country side or in town. Urban life has more offers as to popera and theatres but negatively more violence and stress.A study of literature on the ethnological concept of culture is included. The answers of the individuals also led to different topics such as nostalgia, mind, fear, feelings, body and soul which were enlightened by scientist from the respective fields..

SammanfattningProdukter produceras idag i stor utsträckning för att tillfredsställa konsumenters behov varpåmiljöbelastningen eskalerar i takt med efterfrågan och produktionen som sker därefter. Lösningenpå problemet kan sammanfattas i ekodesign där miljöoptimering av produktutvecklingen skerutifrån ett helhetsperspektiv; råvaruutvinning, produktion, användning, återvinning, slutligtomhändertagande samt transporter.Teknik-konsultföretaget ÅF uppmärksammade detta problem hos svenska producenter ochstartade 2008 en intern sektion, EcoDesign center, som erbjöd sina kunder ekodesignrelateradetjänster. Utmaningarna och problemen hos kunderna har med tiden förändrats och för att centretska kunna erbjuda sina kunder relevanta tjänster, undersöks i detta arbete svenska producentersrelation till ekodesign idag.Syftet med arbetet har varit att kartlägga producenternas problem och utmaningar inommiljöanpassad produktutveckling och samtidigt utvärdera ÅF EcoDesign centers förutsättningaratt tillgodose sina kunder. Att utifrån denna kunskap komma med förbättringsförslag ochrekommendationer på hur centrets ekodesigntjänster kan optimeras har varit målet med arbetet.Resultatet visar att ekodesignarbetet inte är tillräckligt utbrett vilket främst beror på bristfälligefterfrågan av ekodesignade produkter. Kundefterfrågan är direkt kopplat till ekonomiskaincitament, företag drivs i vinstsyfte och utan en efterfrågan kommer ekodesignarbete inteimplementeras.

This study focuses on young adults with mild mental retardation and how their early adult life is a few years after leaving high school. They have grown up in a society where the view on mentally disabled has undergone big changes. Political decisions regarding handicapped, laws, official principles and social reforms have been dominated by the prinziple of normalization.The purpose has been to describe how the young adults themselves experience their life. The questions were: How is the every day life for young adults with mild mental retardation? Do they have asset to community support in order to reach as normal life as possible? How satisfied are they with their life?The investigation is a quality study through interviews with four young adults and their parents.

BACKGROUND: A telephone nurse is a nurse that during most of its working time is engaged in healthcare advice via the telephone. The advent of the telephone healthcare advice has probably meant that individuals, who initially wouldn?t have sought help, if they needed to meet healthcare providers face to face, now actually have the confidence to turn to healthcare. For telephone healthcare advice is professional care to identify, assess and advise on individuals? reactions to actual or potential health problems.

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.

The employment interview is an important part of the recruitment process because the recruiter then has a chance to form an opinion about the applicant as a person. The purpose with this study has been to examine if there are any differences between inhouse-recruiters and recruiting consultants concerning the employment interview and its assessment methods. Five inhouse-recruiters and five recruiting consultants have been interviewed on the basis of a manual. There are differences between the groups in 6 of the 17 themes that have been examined: purpose with the employment interview, private-, double- or panelinterview, length of the interview, personal chemistry, appearance and objectivity in the assessment. Many of the differences are caused by the fact that inhouse-recruiters recruit for their own organisation and recruiting consultants recruit for a client.