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.

In the year of 2012, a police project called ?REVA? was established in Sweden. The goal was to increase efficiency in deporting undocumented migrants from Sweden. Two articles relating to the project were published in Swedish newspaper Dagens Nyheter. One was an open letter to Attorney General Beatrice Ask, written by the famous author Jonas Hassen Khemiri.

När ett haveri inträffar uppstår direkt en mängd olika kostnader i form av underhållsinsatser, reparationsmaterial och administrationsinsatser. Utöver dessa kostnader förloras även de intäkter som maskinen genererar samt täckningen för de fasta och rörliga kostnaderna. Alla dessa kostnader skall täckas av de värdeskapande enheterna på företaget och påverkar det finansiella resultatet negativt. För att förbättra ett företags lönsamhet ökas antingen intäkterna eller så reduceras kostnaderna. Trots detta är det för många företag okänt hur stor kostnaden faktiskt är då en maskin står stilla.Arbetets uppdragsgivare är Konecranes Machine Tool Service (MTS), ett företag som erbjuder underhållstjänster och underhållslösningar till företag inom verkstadsindustrin.

Abstract The purpose of the study is to examine how children perceive the relation between play and sex and analyse it from a gender perspective. This by answering the questions: "Is the children?s choice of place, materials and company in play dependent on gender?" and "Is there a significant difference between the sexes and/or ages?" The study was done through twelve focusgroup interviews with three children in each group except two groups of two children in each. Eight boys and nine girls of six years old and nine boys and eight girls of nine years old were interviewed. Boys and girls were interviewed in separate groups and the questions were open ended and followed up.

In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.

To have a forest area close to the city is of great importance for the city population?s well being. Children develop their motor skills, concentration and imagina-tion and the adults have a place to shake of the stress from work. Forest areas are used to exercise at, play in and to find a moment of peace and silence. The urban forest and the old farming pastures at Markussonvallen and Per-Isakssonvallen already has natural assets worth to preserve and a great potential to create more. The goal is to develop a forest with a variation of tree species and ground vegetation that will appeal to the human senses and different animal species such as birds, insects etc.

The built environment should be accessible for everyone. A residence shall be functional without creating a handicap for people who have a disability from birth, caused by an accident or of old age. A residence that is accessible creates equal conditions for everyone.In this report the accessibility of newly built blocks of flats in Uddevalla city from 1990 until today are interpreted. One project that is yet to be built is interpreted and compared with the already existing projects. The apartments of seven projects have been analyzed according to today?s regulations of accessibility.

Support group activities for children with mentally ill parent´s, without a parallel parent group, is by far the most common form in Sweden. The activities have primarily focused on increasing the frequency of the protective factors around children. Of course, parents and the families are also influenced of children´s participating in these activities. Most studies examining support group activities for children from the child's perspective. The experiences of parent?s perspective have not been well studied.

This thesis explores how art produced in the former GDR has been looked upon, handled and exhibited after the reunification of Germany in 1990. Swedish Art History has paid little attention to art in the GDR. The debate starting in the 50s between the spokesmen for abstract art and the defenders of figuration restrained for a long period the ability to look upon art from the GDR without prejudices. This led to a rejection of all figurative art in the GDR and sweeping judgmental attitudes, like it´s all ?kitsch?.

The sun is essential to life on earth and no matter where you are, there is a constant need ofenergy. Nearly 800 000 years ago man learned for the first time to use fire in a controlled way.Since then, fire has given us the opportunity to inhabit places despite a cold climate. In Swedenthe resident sector accounts for a major part of the total consumption of energy. In a time whenenvironmental issues and greenhouse effects are increasing, we also see a future of rising energyprices. With this perspective, we have in this bachelor thesis in the Building Environment at theRoyal Institute of Technology, KTH, in Stockholm decided to focus on the renewable energysource, solar energy.The energy from solar radiation is a free resource and does not have any negative effects uponthe environment.

Öppna uppgifter kan generera flera lösningar och låter även eleverna utveckla sin problemlösningsförmåga. Syftet med undersökningen har varit att ta del av erfarenheter som lärare gjort genom att delta i ÄlMa, ett fortbildningsprojekt med fokus på öppna uppgifter. Undersökningens frågeställning är: Vad behöver lärare kunna för att arbeta med öppna uppgifter och hur har lärarna utvecklats genom att delta i projektet? Undersökningen har bestått av intervjuer där sex lärare som deltagit i projektet, beskriver sitt arbete med öppna uppgifter. För att arbeta med öppna uppgifter anser lärarna att de behöver kunskaper som flexibilitet, att läraren låter eleverna diskutera, att läraren vågar släppa kontrollen, samt att läraren har matematisk kunskap.

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.

This is an essay about the political development of Iraq after the overthrow of the Baath regime by the coalition forces in 2003. Almost seven years later, the political scene is still characterised by chaos, even though the country entered a new phase with the adoption of democratic thinking and a new openness to the world. The unstable political situation is a product of inter-ethnic conflict and the interference by neighbouring countries. Iraq is up against two formidable tasks ? building democracy and building a nation.

Eslöv received its city privileges in the year 1911 and to celebrate the city?s 100th jubilee it has been decided, among many other things, to reinvigorate the City park. This master thesis presents a new proposal for the design of the City park. As a basis for the new proposal a study of the public park is made in a social and structural context as well as a study of the history of the Eslöv City park. The history of the Eslöv City park is somewhat unclear, especially if there has ever been a one design for the whole park? To create a picture of the public park in general, a study of literature has been made and to describe the history of the City park I Have researched the city archive in Eslöv.

I en stadsmiljö som innehåller stora mängder geografisk information på en begränsad yta finns det flera faktorer som ställer till problem vid kartläggning och positionering. Målet med detta arbete var att skapa en dynamisk stadskarta för webben med visualisering av byggnader i flera plan, att skapa ett användarvänligt gränssnitt med möjlighet till relevanta dataurval samt att undersöka vilka metoder som är användbara för positionering där en GPS-mottagare inte har täckning. Den metod som främst var av intresse att undersöka är en teknik benämnd WiFi Positionering, vilken med hjälp av trådlösa accesspunkter beräknar användarens position.Ett system för datalagring och tillhandahållande av data via ett webbaserat användargränssnitt dimensionerades och implementerades. De programvaror som användes till detta var PostGIS (databashanterare), GeoServer (kartserver) och OpenLayers (kartapplikation). Systemet installerades i en testmiljö som tillhandahölls av Compare Testlab.Användargränssnittet är ett webbaserat program vilket utvecklades med en teknik som stöds av webbläsare i smartphones samt till datorers dito.