This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

The main purpose of this study was to investigate in what manner librarians and pedagogues can cooperate in order to help students with reading and writing problems and consequently enhance their information literacy. I aimed to investigate why cooperation between these professions is necessary. Also, I wanted to find out how the general support is on the schools regarding students with reading and writing difficulties, and if the school librarian knows what the special educator can contribute with and vice versa. Lastly, I focused on what knowledge the performers of these professions have about reading and writing difficulties and to what degree their knowledge is based on scientifically proven methods.The two theoretical points of departure are 1) theory of cooperation built upon Louise Limberg?s and Lena Folkesson?s three categories of cooperation 2) and Aidan Chambers?s reading promoting model named the circle of reading.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

Bachelor essay in political science by Marie Åberg, autumn 2011. ?Harm or benefit? A critical view of the theoretical grounds of the international development aid?. Supervisor: Professor Mats Lindberg. The first of the dual purpose of this essay is to present international aid policy ideas and the theoretical grounds of international development aid.

Today it becomes more and more important to work with continuous improvements to stay ahead of the competitors. Pfizer in Strängsäs started working with continuous improvements in 2010. By the end of 2012, the company?s goal is to reach 24 improvements per employee at the factory.Their project has two main purposes; to examine the need and possibilities for visualization regarding continuous improvements at the production department and to develop a concept for visualisation of the entire factory?s continuous improvements.To attain the information required to examine the needs at the production department, interviews with relevant employees at the department were conducted. Using interviews as a benchmarking instrument was also helpful in getting different points of views.

This bachelor thesis engages in the question of silence in the writings of Fenno-Swedish modernists Mirjam Tuominen and Gunnar Björling, silence being understood as both a poetic theme and a question of literary form. Alongside this exposition runs a discussion about the possibilities and impossibilities of interpretation in the field of academic literary studies. This query is connected to the different ideological positions of the two writers, conjoined by ideas about anti-comprehensibility. Considering certain weaknesses of classical hermeneutics as well as the theory of deconstruction, especially in the case of reading poetry, this thesis tries to point out possible routs for a practice of a more dynamic interpretation, with special regard to understanding the trope of silence in the modernist poetry of Tuominen and Björling.The composition explicitly applies a ?method of wandering? inspired by Maurice Blanchot?s understanding of the priests of Dionysus in Hölderlin?s writings ? maundering in the holy night ? as a metaphor for a critique-in-the-creating.

This is my thesis on the D-level at the university in Karlstad at the department for environmental science. It is an analysis of the idea of self-realisation in the deepecology movement.The Norwegian philosopher Arne Naess is one of the profiles in the foreground of deepecology in the world. His teories is important for the development of how to look at ecophilosophical matters in the nordic countries.i will therefor investigate his theories and see how Naess constructs the relation man-nature in his ecosophy T. The principle of self-realisation and identification is there the most important foundation for the antropocentric perspective.In my analysis I use Martin Bubers philosophy of dialogue and his thoughts about relational concept of the self as tools for my investigation.Ecophilosophy is an academic subject that touches a variety of fields of studies but has the collaboration between the subject of culture and nature as its base. Bubers concept of the self that highlights the third.

This master thesis is an early concept development project about using plastic films and sheets as materials for shaping openings for Tetra Pak packages. It is also a technical introduction highlighting the areas of importance for the development of plastic film and sheets openings. The master thesis has been carried out as a co-operation between Chalmers University of Technology, KTH Royal Institute of Technology and Tetra Pak AB.The master thesis study presents an introduction that gives an understanding of the technical complexities and design possibilities of using thin plastic films and sheets in liquid carton openings. The knowledge is then transferred into five design concepts which points out the areas of opportunity. The technical introduction is widespread and extensive covering current packing trends, the liquid carton package and openings, thermoplastic material properties, and thin film and sheet manufacturing and shaping.

Rabies kills about 55 000 people every year and more than 90% of infected humans are considered getting the disease from dog-bites. To control the disease and eventually eliminate human rabies, the most efficient and economic method is to keep the dog population vaccinated. The objective of this thesis was to evaluate the situation of canine rabies in two urban areas in Lilongwe, Malawi, where canine rabies is enzootic. In each area 200 household-interviews were conducted in September and October 2013. Focal points were awareness of the disease, human incidence as well as vaccination coverage in the dog population.

There is respect for the history of dance and my aim is to find out how the history affects the dancing youth today. The design of the dance lesson is often of a traditional stereotypical manner, both didactic and methodic, and it rarely appears to be questioned. I have danced for almost 20 years and I am a part of this tradition of movements, music, language and way of ?being?. My ambition with this study is to go outside my own experience and offer insight and an overall picture of a, for the outsider, closed world.

The purpose of this essay is to examine the impact on children playing at a preschool yard that is designed with traditional playground equipment, and a nature-like yard without traditional playground equipment. How these respective environments influence children?s play, which other factors in the external environment that affect the game and whether the theories in the literature correspond with the results were important questions for the essay. To answer these questions a case study was applied onto two specific preschool centers, both located in Malmö. Through literature studies, inventories, observations and interviews with staff and children, a picture become clear of how the children use the yard and how their play is affected by the design of it.

AbstractThe overarching goal of this study is to investigate whether teachers of Swedish at upper secondary schools in Sweden feel that they know how to teach critical literacy, especially on the Internet, and also if they know how it is taught. It also investigates the difficulties teachers experience in teaching critical literacy. A secondary goal is to investigate the knowledge of critical literacy among students at upper secondary schools in Sweden. The study is based on quantitative and qualitative research. The research consists of two parts.

AimThe aim of this essay is by using a motor skill track to see if there exists any remarkable difference in the motor skill profiles between pupils from our montessori school and the mean score in the "Nytidstest". The questions at issue we had were: How is the motor skill profile on pupils in year 2 and 3 practicing montessori pedagogy? Is the motor skill profile superior or inferior to the mean score in the "Nytidstest"? What factors, if any, concerning the montessori pedagogy affects the results of the test?MethodWe used a motor skill track consisting of 8 stations sellected from the "Nytidstest" adapted for year 3 (the original test consists of 16 stations). Pupils from year 2 and 3 in our chosen montessori school were tested in groups of 4-5 persons each. We made the tests on two occasions each lasting for 100 minutes at the time.