1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

This candidate essay is built on literature studies and discusses the meaning of the residential yard along with what you, as a landscape architect, should think about when you are designing functional residential yards. To do this I found it necessary to figure out what it is that makes people step outside their own apartment and out into the city?s public places. The reasons for this are numerous and many times individually affected. Something that plays a role in people?s outdoor life and prevents them from spending time outside is the lack of time, the technique of today and the feeling off insecurity.

Mitt magistersarbete ?Mini House? är ett projekt som omfattar undersökning, formgivning, utveckling och paketering av en samtida svensk stuga inom kontexten för den svenska Plan- och bygglagen. Jag har gett projektet en engelsk titel då jag vill att det ska kunna ha relevans och ett potentiellt liv utanför den primära svenska kontexten.De s.k. Friggebodsreglerna tillåter en markägare att bygglovsfritt uppföra ytterligare en stuga på maximalt tio kvadratmeter på bebyggd tomt. Ett förslag att utöka den tillåtna ytan till femton kvadratmeter har lagts fram och skall fastslås i början av år 2008.En marknad för ?friggebodar? skapades snabbt efter att Friggebodsreglerna introducerades 1987, vilken inte har förändrats märkbart under dessa 20 år vad gäller byggmaterial, huskvalitet eller utseende och känsla.

The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

The aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.

The Energy Market Inspectorate is implementing a new tariff regulation in Sweden. A small part of the new regulation concerns effectible operation costs and originally they where intended to be calculated using a modification of equivalent comparison standards, in Swedish Ekm. This thesis is intended to analyze if Fortums grid in Stockholm could be described correctly, using equivalent comparison standards. In Ekm every part of the distribution grid is designated a weighting in relation to 1 km 0.4kV over head line. These Ekm-measurements are intended to simplify comparison between different grid areas with different structure and geographical conditions.

Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.

The current paper compares the relations between different measures of activity and some common neuropsychological tests. One-hundred and fifty five healthy elderly, aged 55 - 85, living in Sweden were included. Gender-specific patterns were found for both activities and correlations between activities and cognitive measures. The main findings suggest that activities are associated with cognitive speed in men, whereas, for women, active and passive activities correlate, positively and negatively accordingly, with education. In comparison, complex models of activity outperform simpler ones and theory-driven measures just barely outperform intuitive models..

The purpose of this science of Art History research paper is to find out the meaning of Cats in Art. I have limited my studies to the Nationalmuseums picture gallery and found forty paintings with cats. I have chosen sixteen of these to furthur analyze typographically and chronologically from a symbolic perspective. The forty paintings from the Nationalmuseum were created during four centuries, with the first being painted in the Sixteenth Century. I have studied the cats dimensional placement in the picture, if the cat is in an outdoor or indoor environment, with people and if the cat is active or passive.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

Animals in zoos live in small enclosed areas. If a pathogen is introduced to the zoo, the animals are extremely vulnerable. The highest risk of introducing new pathogens occurs when new animals are introduced to the collection. Therefore it is essential that zoos have a protocol in place for disease prevention. This review has studied literature on the subject of disease prevention protocols when translocating animals between zoos.

Over a long period of time, there has been a rich debate in the academic and financial world if active management can generate an excess return. Many experts say that the current active management strategies is nothing more than a money grab that produces large gains, for banks and investment firms, through high management fees while producing no excess value for the individuals buying their service. In short, an effective market makes it almost impossible for fund managers to produce value for their clients in the long run.No argument has only one side though, other experts say that active management has a role to play because not all investors are rational. This irrationality can lead to mispricing on financial assets in the marketplace and in turn lead to an ineffective market where active management can fill a much needed role. The purpose of this study is therefore to see if active management strategies can create a higher risk adjusted return, taking management fees into consideration, during times of high volatility when the uncertainty is at its peak.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.