Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

In the beginning of 2009 The County Administrative Boards assumed the responsibility of animal welfare, a task previously performed by the individual municipalities. This transfer was made with the aim of achieving more efficient and equivalent animal welfare controls across the country. Previous studies among animal owners have shown a somewhat negative image of animal welfare controls. This study focuses on investigating the experiences of the horse keepers in the County of Halland concerning animal welfare. The study is based on a questionnaire which was sent to 423 horse keepers in Halland, of which 130 were returned with information that laid the foundation of this study.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

Bakgrund: Modified Early Warning Score (MEWS) är ett bedömningsinstrument för utvärdering av patienters vitalparametrar. Verktygets funktion är att genom strukturerade observationer identifiera patienter med sviktande vitala funktioner, och således kunna vidta åtgärder innan patienten avlider eller kräver intensivvård. Nyttan av MEWS inom onkologisk heldygnsvård är än så länge dokumenterat i mycket liten utsträckning. En studie från 2012 indikerar att MEWS inte är ett effektivt verktyg för att förutse försämringar hos onkologiska patienter. Syfte: Att undersöka om patienter inom onkologisk vård uppvisar MEWS 0-17 poäng veckan innan dödsfall. Vidare ämnar författarna vilka specifika parametrar inom MEWS som orsakade förhöjda totalpoäng, samt om några skillnader föreligger mellan män och kvinnor.Metod: Retrospektiv journalgranskningsstudie där dokumentation av MEWS-bedömningar granskades i 70 patientjournaler.Resultat: Undersökningsgruppen hade ett genomsnittligt MEWS på 2,99 under den sista levnadsveckan. Av de enskilda variablerna inom MEWS var andningsfrekvens den som oftast gav poäng ?1.

There are many children in Sweden today, approximately between 100 000 and 200 000, who have parents or a parent that abuses alcohol or other drugs. In this research paper we have reviewed some of the literature concerning these children and their situation. The purpose of this research paper was to make an interview study of a group activity for children that have parents or a parent, who abuses alcohol or other drugs.This research paper is based on interviews conducted with two children and four group leaders. We compared the children's opinions about the group activity to the opinion of the group leaders of what the group activity has given the children. We also wanted to compare our interview study with other similar studies that has been made within this subject.

 Euro barometer surveys show quite an astonishing change in Turkish opinion towards European Union. In 2004, 73 % of the population considered EU as a good thing. In 2008, only 49 % were of the same opinion. At the same time, skepticism towards European integration is explained differently in earlier research. Some scholars claim that partisanship may explain attitudes of citizens better than ?cost and benefit? approaches.

The rapid change within digital medias has increased the possibilities to make information accessible through network. Therefore the European Union EU considers a harmonization within the Union, in order to strengthen the rights of the originator. The purpose of this thesis is to evaluate how the EUs directive 2001/29/EG regarding copyright is to be implemented into Swedish legislation and assess the common opinion in the public libraries on this matter. The basic methodology of this thesis is a democratic perspective, concerning the public libraries democratic role and the right of the citizens to have access to information. The thesis first part is a study of documents.

This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good.

The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

In this report focus is put on the combustion process at a cement plant. Combustion is the heart of the cement making process and absolutely crucial to have under full control and well optimized. The fuel is put into the process through a burner pipe and this burner pipe is modified to reach a more efficient combustion. The primary target is to enable burning of heterogeneous alternative fuels and increase the production level. Other positive effects from this type of optimization is lowered specific fuel consumption and lowered CO2 emissions. A redundant burner is chosen for the project and overall the project steps are the following: 1. Installing a Jet air nozzle ring in a way so it can move both axially and radially due to temperature changes. 2.

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.

The local politicians in Sweden are responsible for a great deal of the welfare system why one would assume that there are a lot of demands put on them - demands for certain skills or a certain level of competence. I have in this study tried to find out how the demands on the local representatives concerning the demands for competence and the actual level of competence among the politicians are affecting the local politics. This was done through investigating how the local politicians are perceiving their level of competence and the demands put on them, but also how the employees are perceiving the demands and the level of competence put on the politicians. The study was made in the municipality of Gislaved in Southern Sweden. I was using both quantitative method (an opinion poll among the politicians and employees in the municipality) and qualitative method (interviews with three politicians and three employees and literature studies).In order to investigate the demands for competence I split the concept into ?soft? competence (socially and emotionally based skills), and ?hard? competence (skills based on knowledge, education and experience).

Today, the TV vignette is considered an embellishment to a TV program, despite its broad audiences and unique appearance. We wanted to find out if the television vignette has some common features and conventions but also find out how it relates to genre.We used a case study where we analyzed ten vignettes that we chose from certain criteria. We used a model based on image analysis that we modified to fit our needs. The main parts of each model consisted semiotics, imagery, dramaturgy and sound.We also made a couple of interviews with people who are active or used to work with vignettes. As a result we discovered that the television vignettes consist of certain conventions and that the vignette will not be considered as an independent genre, until the public has accepted it.

ABSTRACTBogren, E & Dahl, C. 2010.Åtta personalchefers syn på friskvård. C-uppsats i Folkhälsovetenskap 15 hp, Akademin för hälsa och arbetsliv. Högskolan Gävle. Purpose: The purpose of the study was to investigate staffmanagers opinions about keep- fit activities.

Syfte: Syftet är att granska hur den mediala opinionen gentemot Swedbank förändras över tid och undersöka om dessa förändringar korrelerar med fluktuationerna i Swedbanks aktiekurs. Metod: I studien observeras Swedbanks aktiekurs under cirka elva månader och är till sin karaktär kvantitativ. Ungefär 6500 artiklar, skrivna om Swedbank under perioden, granskas genom semantisk dataanalys för att gradera opinionen på en skala. Metoden är ny och examensarbetet genomförs med en induktiv ansats. Materialet bearbetas därefter genom enkel linjär regression för att finna eventuella samband.