In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

This study highlights the differences in articulation, nasality and intelligibility between twenty 16-year-olds and thirteen 19-year-olds born with isolated cleft palate and control groups. The test groups are compared in a longitudinal perspective and based on earlier evaluations of velopharyngeal impairment. Significant differences were found between test groups and control groups using quantitative comparisons based on SVenskt Artikulations- och Nasalitets-TEst and NasometerTM. The longitudinal comparison also showed a positive but not significant development of the speech. Differences emerged in the comparisons based on velopharyngeal impairment but no significance analysis was made.

AbstractAuthors: Carolina Magnusson and Johanna MagnussonTitle:  The balance between research and practice. A study of family therapist?s knowledge retrieval and the application of evidence-based practice.Supervisor: Jan Petersson Assessor: Peter HultgrenDuring our research we discovered that a very small amount of research had been conducted about the effect of the social services. It inspired us to fulfill this study. The aim of the study is to describe and analyze what knowledge family therapists in two Swedish municipalities use in family therapy work.

LUS är en förkortning för läsutvecklingsschema, vilket är ett koncept som skolor i hela eller delar av kommuner använder sig av, för att få en överblick på elevernas läsförmåga.Syftet med denna C-uppsats är att analysera huruvida LUS är ett relevant och användbart instrument i dagens högstadieskola, vad gäller arbetet med elevers läsutveckling.Min undersökning innehåller dels en teoretisk del som bygger på LUS egen forskning, dels en praktisk del som grundar sig på tre kvalitativa lärarintervjuer. Resultatet av min undersökning visar att LUS bygger på sociokulturella tankegångar, där ? trots en kompetensteoretisk uppbyggnad ? den individuella läsupplevelsen står i fokus och den optimala läsningen anses vara den som ligger inom läsarens närmaste utvecklingszon. LUS relevans på högstadiet är dock mest befogat som en tydliggörande mall av läskompetenser, för uppsättande av delmål i åtgärdsprogram för de elever som inte når upp till kursplanens mål. För de elever som åldersmässigt följer den utveckling läsutvecklingsschemat målar upp, känns LUS överflödigt på högstadiet..

The purpose of this thesis is to investigate how students writing their master thesis seek information, how they reason about their information seeking behaviour and how their studies in LIS could have affected their information seeking behaviour. The result was analysed with Roger Säljö?s theory about the sociocultural perspective about how individuals learn in relation to their context and the social practice that they act in. The following conclusions were drawn from analysing the result. The students didn?t really reflect over their information seeking behaviour.

Aim:The study's aim is to examine whether and to what extent elementary school pupils aged 13 and 16 report that they ever have been forced to leave home by parents, have run away from home voluntarily or have seriously considered doing so. The aim is also to illuminate which circumstances contribute to these break-ups. Method: A quantitative approach is used; a survey material consisting of 1193 questionnaires is analysed. The data material has been used in earlier studies but the issue addressed here has not been studied earlier. The circumstances analysed are gender, ethnicity, the parents? religious belief and education, living conditions (sharing home with both parents, one of them or none), contacts with professionals (psychologist, school nurse or curator), physical and mental wellbeing, way of upbringing (liberal vs authoritarian) and communication with parents.

The reindeer are kept in extensive pasture systems where the conditions are similar to thosefor wild reindeer. Since the reindeer have special demands on their pasture, it is difficult tokeep them in intensive production systems where they cannot graze selectively. Too manyreindeer on a small area will also facilitate spread of diseases. A selection program forreindeer needs special qualifications according to several different reasons. The purpose withthis literature review is to summarize the factors needed for a reindeer selection program andthe problems and possibilities included.Reindeer grazing right has a special meaning to the Sami and are reserved for them accordingto immemorial rights.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

Abstrakt -  As energy prices rise, energy-saving in buildings is becoming increasingly important. By applying different construction and installation technologies, to new buildings the energy consumption can be reduced effectively, compared to similar existing buildings. These technical measures are often an investment in the long term and will reduce energy costs significantly. The purpose of this report is to show how to reduce energy consumption in a small house. It is presented in this report that both building's technical saving arrangements (the sealing of a building) and an installation technical arrangement (changing from the F-system to the FTX-system) would reduce energy consumption in newly built detached houses, if compared with a similar existing house but without these technical measures. The report presents also detailed calculations showing how much energy an existing 2-storey house, built in the year 2007 in Eskilstuna, consumes and how much energy would be saved if these corrective measures were applied to a new building. It is also reported how much money would be saved each year over a 10 year period if the measures were applied. The results show that both solutions are a good investment in the reduction of energy consumption and hence the cost involved. Keywords: energy, heat energy, infiltration, FTX-system, free temperature effectively. .

Background During the child?s first year of life there is a continuous contact with the Child Health Services (CHS) and the parents feel confident and involved. After the first year, the visits to the CHS is reduced at the same time as the everyday life changes for the family as the child starts going to day-care and the parents often go back to work.Aim To examine what it is like being a parent to children aged one to five and what kind of parenting support parents of children aged one to five are in need of.Method Semi-structured interviews were used to interview 25 parents in 21 telephone interviews and one focus group with 4 parents. The recruiting of parents was done on site at one open day-care and with the help of CHS nurses in Sweden. There were 10 men and 15 women.

Within the last year many companies have proactively started to communicate their flaws and weaknesses, believing that this will lead to they being perceived as more personal and human. Dominos Pizza is one of many examples of a company using this practice as a strategic tool for communication. However, the problem concerning the above arises as we found that there was a very limited amount of research defining the effects of communicating flaws, where the company's both dispatcher and initiator. Our study aims to fill the gap between this growing trend and the limited research explaining the communication effects. The study was carried out as an experiment where a total of 420 respondents participated.

Fastän psykologer och psykologins ställning i samhället ofta sägs ha förändrats så finns det väldigt lite forskning gjord på yrket. Särskilt saknas det studier som inriktar sig på att undersöka omdaningar i den svenska psykologprofessionen över tid. Syftet med uppsatsen är att granska, beskriva och analysera den svenska psykologprofessionen mellan åren 1990 och 2010. Studien empiriska material utgörs av de nummer av Psykologtidningen, vilket är Svenska Psykologförbundets officiella tidning, som utgivits under dessa år. Dessa har analyserats med hjälp av en diskursanalytisk ansats som utgår från de metoder och teorier som den franska historikern och filosofen Michel Foucault utarbetade.

Background: A health damage that has been specifically related to nursing is pressure ulcers. Pressure ulcers are a complication caused by disease, care and treatment and can result in great suffering for the patient. Pressure ulcers can affect people both physically and psychosocially and is experienced, by most patients, as a serious and unnecessary complication of care. Today there are hundreds of identified risk factors for pressure ulcers described that can be divided into patient and care-related risk factors. A successful pressure ulcer prevention and treatment is to reduce or eliminate the underlying causes for the development of pressure ulcers, prevent deterioration and to treat existing ulcers.

The horses? natural behaviour is easier to satisfy in a loose-housing system than housed in a traditional box. Law?s and science suggest that we should house horses in loose-housing, which improve the horse possibility to perform natural behaviours, to interact socially with other horses and to have more possibility to movement. It?s more timesaving in a working population aspect and a economic gain in materials. We noticed that it?s different opinions about what people in the horse society thinks about having youngsters housed in a loose-housing system.