Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The purpose of the study was to examine what possibilities and obstacles, according to the personnel and patients in a methadone treatment, exist in the patient's social rehabilitation. How does the methadone treatment encourage the patient's social rehabilitation, what possibilities/obstacles are there according to personnel and patients? What does the patient see as important aspects of his/her social rehabilitation and what importance does the methadone have on the treatment? The results show that there are difficulties for patients to rebuild their life, find employment, start new social networks and get by with everyday tasks. The support from friends and family will simplify the patient's social rehabilitation, otherwise they get isolated and alone. Patients feel that they are fighting for a successful treatment so that they can have a relationship with friends and families again.

AbstractHerbivores can be classified into either hiders or followers depending on their postpartum behaviour. The two behaviour types affect the spatial relationship between the mother and her infant. Goats are seen as hiders, although the environment plays a central role when it comes to the behaviour. Therefore, in the first part of this study the aim was to investigate how the goat kids? spatial relationship changed in the transition from indoor housing to pasture.

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time allocation and supplementary interviews with managing nurses on the wards have been conducted.

The purpose of this essay has been to study if the social services adjust the choice of institution to every juvenile's need of care. If the choice of institution isn't adjusted to the juveniles the institutional placement can become a way to store them rather then treat them.To accomplish the purpose of the essay we have interviewed ten social workers with different worktitles and positions. We have delimited the study to three swedish communities with varying sizes. We have analyzed the material with Bourdieus theory of "field" and "doxa" and Antonovskys theory "a sense of coherence" (SOC).We came to the conclusion that the social service adjusted the choice of institution to the juveniles needs as much as possible. Although there are a couple of factors that some times makes the best choices impossible.

Syftet med min studie är att genom att studera frånvarostatistik, betygstatistik, nationella prov åk 5 och intervju med elever och skolpersonal försöka hitta ett mönster i orsakerna till skolk samt metoder för att motverka skolk..

Väntan på transplantation kan vara en komplex situation för patient och anhörig. Studiens syfte var att belysa vad patienter och deras anhöriga upplever när de står i kö för en organtransplantation. Metoden som användes var en kvalitativ ansats där fyra självbiografier lästes och analyserades.I resultatet framkom att upplevelserna startade med beskedet om att transplantation var nödvändig för den fortsatta överlevnaden, tills beskedet om transplantation kom och patienterna lades in för operation.Analysen av den insamlade datan resulterade i fem kategorier: Insikten om sjukdomens allvar, Mellan hopp och förtvivlan, Tankar kring döden, Samvetskval och Ett efterlängtat besked. Resultatet kan användas till att öka förståelsen hos vårdpersonal för vad patienterna och deras anhöriga genomgår känslomässigt under deras väntan på organtransplantation..

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

Abstract Before the choice of upper secondary school in the ninth grade, young people need to have knowledge of themselves and the world. In this tough choice, the parents are the main support. The supporting role, which are their thoughts on how much they influence in their children?s choice of study? Based on these issues, we seek the answer to the question; which vision have the parents on their involvement in their children's choice of upper secondary school? Which visions have the parents on the impact on their children's upper secondary school? Do the parents think that the children's upbringing has influenced their choices? Young people's career decisions take place in interaction with their parents and with very different cultural, economic, social and symbolic capital. The concepts are Pierre Bourdieu's theory that intends to be our toolbox for this thesis.

AbstractBackground: After a while the usage of urinary catheters leads to UTI which for the patient means inconvenience, suffering and pain. Aim: The aim of this study was to illuminate how to prevent UTI from patients with indwelling catheter. Method: This study was a literature review in which the articles have been searched for in PubMed, Cinahl and ELIN@Kristianstad. Results: It is important for the nurse to clean the periutheral area before inserting the catheter, and has the knowledge of different cathetermaterials. Silver alloy-coated catheters reduces the rate of UTI.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

The purpose of this literature review is to gain knowledge of how a nurse can relieve a patient´s suffering and promote a patient´s health on his/her own without pharmacologic aid. The method is a literature review based on 10 scientific articles. The study is influenced by Antonovskys view of health. The result showed four clear themes: (1) reduced anxiety / worry and physiological effects, (2) well-being and quality of life, (3) steps towards self-care and (4) relations. Relaxation and massage proved to have calming and pain-relieving effects.

Depression är ett folkhälsoproblem, som sjuksköterskan ofta möter. Förhållningssättet gentemot patienterna är betydelsefullt i omvårdnaden och grundar sig i relationen mellan sjuksköterska och patient. Syftet med studien var att belysa sjuksköterskans omvårdnad i mötet med patienter med depression. Studien är genomförd som en litteraturstudie där 14 vetenskapliga artiklar valdes ut och granskades. I resultatet framkommer tre kategorier: att skapa relation, att kommunicera och att främja hopp.Resultatet visar att patienter med depression värdesätter att sjuksköterskan tar sig tid, är närvarande och lyssnar aktivt i mötet med patienterna.

En förutsättning för att kunna förhindra att terrorattacker utförs är kunskap om de bakomliggande motiven och drivkrafterna. Om vi känner till de bakomliggande motiven och drivkrafterna finns det möjlighet att kunna påverka dessa faktorer och därigenom minska risken för nya terrorattacker. I den här studien undersöker jag omcollective action frames och rational choice teorin var för sig eller tillsammans kan förklara orsakerna till terrorism. Fram till idag har den strategiska modellen varit den mest använda teorin för att förklara orsaker till terrorism. Modellen utgår från rational choice teorin men har avgränsats till att enbart hantera politiska faktorer, vilket har kritiserats.Kritikerna menar att människors känslor har en betydelse för deras handlingar.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.