Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Denna uppsats undersöker om det kan finnas behov att ändra något i grundutbildningen för att de värnpliktiga i svenska flottan skall vara bättre förberedda för att rekryteras till de marina insatsstyrkorna. Det undersöks också huruvida det finns behov att förändra sättet att rekrytera personal till de marina insatsstyrkorna. För att belysa hur väl systemet fungerar som det ser ut idag har en fallstudie på den svenska marina missionen ML i Libanon år 2006-2007 gjorts. Där presenteras erfarenheter från missionen som sedan analyseras med hjälp av delar av det undervisningsmaterial som används under grundutbildningen, GU.Av undersökningen har det framkommit att förändringar kan göras i grundutbildningen för att förbereda de värnpliktiga bättre. Ett exempel på förslag som kommit fram är att i större utsträckning implementera internationella reglementen och tillvägagångssätt under grundutbildningen.

Background: Exercise dependence is a behavior where some people get very strong feelings for their training. This dependency becomes a problem when it affects individuals? life in a negative way. Individuals with low self-esteem have been found to have an increased risk for exercise dependence. Self-estem is associated with Self-compassion, which is to have compassion with oneself in pain and difficult periods.

How teachers teach children with attention difficulties. This is a qualitative interview based on the experiences of four teachers. I want this study to examine teachers' experience and views about ADHD diagnosis. I would also like to find out what teachers do and think about the practice which surrounds students with ADHD. How to formulate and think of four active teachers about ADHD? What are the implications of the diagnosis perceive the four teachers interviewed that the diagnosis must for students? Among the measures that consider the four teachers interviewed are most effective for students with ADHD because they provide an equal education? Those questions are addressed to specifically learn about how they proceed in their activities.

The trotting in Sweden has a good reputation in an international view, both in the perspective of success and how the sport is managed with focus on security, animal protection and animal welfare. A large number of equipment details are fitted on the horses during training and competition. The Swedish law of prevention of cruelty to animals regulate training and competition with racehorses, and propose to protect horses from unnecessary suffering. The equipment permitted in races is regulated in Tävlingsreglementet (The Regulation of Competititon) and in the regulations of equipment, that the Nordic Regulation Committee and Nordic Animal Welfare Committee have worked out. Due to training and competition the equipment must even meet the Swedish law of prevention of cruelty to animals. However, the behaviour or the senses of the horses is often affected by the equipment due to the way the equipment corrects, modifies, restrains or reduces the behaviour of the horse, which may cause the horse stress or discomfort.

The purpose of this study was to examine what social workers include in the term "parenting ability". More specifically the purpose was to investigate how social workers view the parenting ability among parents with an intellectual disability. Furthermore the aim was to examine what difficulties social workers come across in their work with families where one of the parents are intellectually disabled. The study was based on six interviews with social workers that specifically work with children under the age of 18, and occasionally come across parents with this type of disability. The interviews were analysed using Donald Winnicott's terms "good-enough-parenting", "holding" and "the holding environment".

Smartmobilens användande har successivt ökat och blivit en central del i vår vardag. I och med detta har antalet olika applikationer ökat och numera finns det en mängd olika typer av applikationer som tillfredsställer användarens behov. I den här studien har vi därför försökt ta reda på om träningsapplikationer har förmågan att motivera användaren vid träning. Vi har observerat fem kvinnor och tre män, med varierande erfarenheter av träningsapplikationer, som har deltagit i en fyra veckor lång studie bestående av två faser. Under Fas 1 har respondenterna laddat ned två valfria träningsapplikationer som de testat och under Fas 2 har de använt en specifik applikation.

Långvarig stress ökar risk för ohälsa och sjukfrånvaro, med negativa konsekvenser för individ, organisation och samhälle. En preventiv metod för stresshantering är Acceptance and Commitment Training (ACT). Syftet var att med en randomiserad, kontrollerad studie undersöka huruvida en kortvarig ACT-intervention påverkar stress och generell psykisk hälsa hos socialsekreterare inom Stockholms stad (n=106). Bortfall hanterades med intent-to-treat-analys. Vid förmätning rapporterade två tredjedelar av deltagarna hög stressnivå (PSS?25).

Today there is a research project undertaken by the Swedish University of Agricultural Sciences along with Wången (a highschool specialized in trotter training), which focuses on trotting horse training, performance and health. The project investigates how exercise intensity and feeding strategies affect the development of growing horses. The project includes two groups of horses where all 16 horses are fed in the same way. One group of eight individuals are trained 100% compared to conventional training and the other group are trained 20% less than the other group. All horses are trained twice a week and are out at pasture beyond that.

The purpose of this study is to investigate how the authors of Matthew and Luke describe Joseph; The main aim is to see how the picture of him is drawn in the infancy narratives of their respectiveGospels; what unites, and what distinguishes the pictures of the two evangelists' account of Joseph,as a character and as a father.With the help of both textual and grammatical criticism, this study investigates - pericope bypericope - different aspects of Joseph's participation in the infancy narratives of Matthew and Luke; his relationship to the child and the mother, the terms used to describe him, and his overall modusoperandi. This essay builds its structure upon the individual study of each pericope, with the aim of painting a general and summarized picture.From the outset of already formulated uniting characteristics of the two gospels, as stated in Raymond E Brown's The Birth of the Messiah this study proposes that more can be said about the common features of Matthew and Luke, especially concerning Joseph's both character and relationto the child. First, this study suggests that both Matthew and Luke describe Joseph as the legal father of Jesus; second, both evangelists seems to describe Joseph as observant of Jewish law andcustom.The main impression of the two evangelists' birth narratives is however the differencesconcerning the description of Joseph. This study shows that there is one major common feature: the ambivalence evident in the evangelists' way of describing Joseph. On the one hand, both Matthew and Luke prescribe Joseph some importance; Matthew by describing Joseph and letting him act,Luke by calling him father and parent.

This is an examination report in physical education. It focuses on the relation between excercise and nutrition and how this relation works in an icehockeygymnasium in a midsized city in Sweden. The training ratio for the students are 11-12 times a week which indirectly means that the nutricion is very important to them so that they have the strength to manage both training and school. In this examination report you can read about how the food is composed and how many meals the students are offered through their education program. The persons that I´ve interviewed are the head coach, the president of the school restaurant and three students.The students have practise in the noon two times a week, on Tuesdays and Thursdays.

Bakgrund: Tidigare studier har visat att barn har sämre styrka i överkropp och bål samt är mindre fysiskt aktiva nu än tidigare, detta skulle kunna medför en ökad hälsorisk framförallt på längre sikt.Syfte: Att undersöka om ett pass med 4 min Tabata intervaller med stabiliserade övningar, varje skoldag under en 6 veckors period gav någon skillnad på de fysiska testerna och gav en ökad stabilitet och styrka hos barn i åldern 7-9 år.Design: Studien genomfördes som en interventionsstudie med en kvantitativ ansats.Metod: 42 barn varav 23 flickor och 19 pojkar i åldern 7-9 år deltog i studien som genomfördes på skoltid i klassrummen. Utöver studiegruppen användes 13 barn som kontrollgrupp de genomförde enbart de fysiska testerna före och efter studien.Resultat: En signifikant ökning av antalet push-up (P<0.05) och push-up (knä)(P<0.05) kunde påvisas efter studien.Konklusion: De fysiska tester som visade signifikanta förbättringar hade liknande övningar inkluderade i Tabatastudien..

Syftet med studien var att undersöka hur förstagångsföräldrar samt flergångsföräldrar upplever föräldragrupperna i Dellenbygden (FID). Resultatet från de 19 intervjuerna visade att samtliga föräldrar var nöjda över att träffarna, anordnades. Alla respondenter beskrev att de hade fått information om FID men många upplevde den som otydlig. Förstagångsföräldrarna beskrev att de inte riktigt förstått innebörden av informationen som rörde FID, medan flergångsföräldrarna beskrev den som mer klar och tydlig. Förstagångsföräldrarna hade inga förväntningar av föräldragrupperna medan övervägande flergångsföräldrar hade vissa förväntningar.

Abstract This examination work is about the role of physical activity for students with concentration difficulties. The purpose of this work is to describe educators experiences of how students with concentration difficulties are affected by physical and motor activity during school-time in primary school. In the work I assume from my questions that are: How do educators experience students with concentrations difficulties? Do educators think physical and motor training during school-time matter for the students learning processes? How? Do students with concentration difficulties have other possibilities than other students regarding physical and motor activity during school-time? I am using a qualitative interview method for answering my questions. The interviews are conducted in collaboration with three educators in a medium-sized Swedish F-6 school.

Background: Officers in the Swedish Armed Forces educates their soldiers in various skills and arenas. The Officers get their educational training in officer training courses conducted by the Swedish Armed Forces or the Swedish national defence college. The aim of this study was to find out how the cadets, belive that they are formed into educators, their views on the literature being used in the Swedish armed Forsces, and their views on leadership and educational science.Methods: The data for analysis were collected in spring 2010, by use of a questionnaire among cadets studying the tactical/operational program Ta/Op 07/10 at the Swedish national defence college. The respons rate was 69, 6 %.Results: The majority of the cadets thought that experience was the most important factor in becoming a good educator. Most of the cadets also thought that the literature being used by the Swedish armed forces was good, however, few cadets stated that they will use the material for reflection on their own teaching when working as officers.Conclusions: The Cadets had a positive attitude towards the educational philosphy and literature being used, but few will use the literature in reflecting on themselves as teachers.