Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The theme in this report has been how to benefit experience from accident investigations. The demand on the municipality to perform accidet investigations is relatively new, and maybe they aren?t clear what the demands means. This causes that there might be a problem to benefit experience from accident investigations, for improving the overall safety in the municipality. The main purpose of this report has been to clarify how experience from accident investigations, can be of benefit to society on a local level.

Grön omsorg är ett relativt nytt begrepp i Sverige och definieras av LRF som meningsfull sysselsättning på gårdar i lantlig miljö för människor med behov av särskilt stöd (www, LRF, 2012,1). Det innebär i stora drag att människor som berörs av socialtjänstlagen får möjlighet att arbeta på lantbruk. Ur lantbrukarens perspektiv betyder det nya kunder. Grön omsorg gör det möjligt för lantbrukare att få ta del av kommuners budget för omsorgsarbete. Det innebär en stor omställning vad gäller den sociala situationen på gården, och lantbrukaren måste anpassa arbetet på gården efter varje brukares individuella behov.

Syftet med examensarbetet har varit att studera kol i mindre vattendrag med hjälp av jämviktsmodellering i PHREEQC. Fokus har varit dynamik av löst icke organiskt kol (DIC) samt att förstå hur mycket koldioxid (CO2) som avges från mindre vattendrag och om den mängden har signifikant inverkan på den globala kolbalansen. Med hjälp av provtagen data från Krycklans avrinningsområde år 2003-2007 och 2009 har modellering av DIC och pCO2 utförts med målet att se förändring både över säsong och nedströms i ytvattensystemet. För att utvärdera modellen har tillhandahållen data över uppmätt pCO2 använts. Målet var att jämföra modellerade och tillhandahållna pCO2-värden för att se hur väl modellen kunde beskriva verkligheten och om den fungerade bättre för någon plats eller under vissa delar av året.

Syftet med denna studie är dels att utifrån mellanchefernas beskrivningar förstå vilket handlingsutrymme mellanchefer inom äldre- och handikappomsorgen har i sitt arbete och dels att beskriva hur de uppfattar sitt handlingsutrymme. Under de sista 30 åren har den kommunala äldre- och handikappomsorgen genomgått stora förändringar. Ansvaret för verkställandet av insatserna har delegerats till mellanchefer som nu driver fristående, resultatstyrda enheter. Nya managementidéer från USA och Storbritannien började under 90-talet slå igenom i Sverige och tanken var att mellancheferna skulle föra ett självständigt ledarskap och att de skulle ha tillgång till de resurser som behövdes för att driva verksamheterna effektivt. Resultatet i denna studie pekar på att mellancheferna uppfattar att de har ett stort handlingsutrymme, åtminstone i att bestämma över sin egen tid och hur politikernas och handläggarnas beslut ska verkställas.

The aim of this thesis is to explore the relationship between the surrounding world and the library with respect to the library?s need to provide a Library 2.0 web site. We also explore the relationship between the physical and the virtual library. Our research objects are the public libraries of Stockholm and the Umeå region, that maintain the web sites Biblioteket.se and minabibliotek.se respectively. By applying Dorte Skot-Hansen's theory of rationales we found that the Stockholm public library is acting in accordance with the experience rationale, whereas the libraries of Umeå are influenced by the instrumental rationale.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

The purpose with this thesis work was to design and build a technical aid for installingbatteries in telecom base stations. Today that job is done manually, since there is noequipment on the market for that purpose. Installing batteries in base stations manually isa very tough job.To get ideas for possible solutions a preliminary study on existing lift aids was done.From the preliminary study the conclusion that some kind of overhead crane would besuitable for the task was drawn. After that a lift for installing batteries in base stationswas designed, built and tested. The tests show that it is possible to minimize heavy liftingwhen installing batteries in telecom base stations, at a relatively low cost.ii.

The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.

The purpose with this study is to examine what kind of support there is for school libraries at the selected independent upper secondary schools and how these schools ensure that libraryservices is available to their students and their teachers. The purpose is also to examine what attitudes the administrators of the schools have to school libraries and teaching in information seeking. A qualitative method with interviews was used to fulfil the purpose. As a theoretical basis of the study Loertschers taxonomies of the school library media program and Limbergs three levels of pedagogic research were used and the interviews were analysed with these two theoretical frameworks as a background. The result of the study showed that neither one of the three examinated schools has a school library which means that they use the public library instead.

The purpose with this study is to examine what kind of support there is for school libraries at the selected independent upper secondary schools and how these schools ensure that libraryservices is available to their students and their teachers. The purpose is also to examine what attitudes the administrators of the schools have to school libraries and teaching in information seeking. A qualitative method with interviews was used to fulfil the purpose. As a theoretical basis of the study Loertschers taxonomies of the school library media program and Limbergs three levels of pedagogic research were used and the interviews were analysed with these two theoretical frameworks as a background. The result of the study showed that neither one of the three examinated schools has a school library which means that they use the public library instead.

I intend to examine how teachers interpret the purpose of preschools and the national curriculum and how they handle any problems rising due to the fact that the curriculum is just an instructional document and freely interpreted. Personnel working within the school system have different opinions on how to maintain a functional educational activity. How do they interpret the national curriculum and why? Are there any similarities or differences between different teacher?s views and is it possible to approach this in a constructive way? Is it really possible that personnel working at Swedish preschools are unaware of their purpose or is there another explanation?In this study I have worked according to the qualitative method and have been conducting interviews with the possibility to open follow-up questions with room for interpretation. A total of six people on four different preschools have been interviewed and their answers have been analyzed as a whole.The result from these six interviews shows that there are both differences and similarities in their interpretations of the purpose of the Swedish preschool.

Syftet med det examensarbete som genomförts har varit att kartlägga processen för att på egen hand lansera sin musik i form av ett fullängdsalbum tillgängligt att köpas både i form av digitala nedladdningar och som traditionell CD-skiva.I arbetet har vi bekantat oss med viktiga aspekter angående distributionsavtal, upphovsrätt, marknadsföring, design, foto, logotyper, texter och koder man bör känna till. En stor del av arbetet har även ägnats åt att förklara och utreda den sista delen i ljudbearbetningen - mastring. Dessutom har vi satsat på marknadsförning och exponering på Internet samt olika betalningslösningar som möjliggör skivans försäljning.För att erhålla de nödvändiga delarna i arbetsprocessen har kontakt upprättats med bland andra: IFPI, Grammotex, N©B och Dicentia.I rapporten får vi följa den progressiva rockgruppen Cap Outrun och deras väg till målet i form av en fallstudie..

Att lyckas med byggprojekt är det som alla inblandade i projektet strävar efter och är det slutliga målet. Definitionen av ?ett lyckat byggprojekt? är när det genomförts på ett sätt där alla parter är nöjda vilket gäller flera olika aspekter. Det främsta sättet att mäta framgången med ett projekt är ta reda på om kunden är nöjd. En nöjd kund innebär att budget och tidsplan hålls och för att uppnå detta finns ett antal faktorer som genomsyrar hela projektet, exempelvis engagemang, kommunikation och samverkan.

The purpose of this essay is to examine how the adventure is accomplished as a project, and how this is vindicated, through science or by other means. The scientists of today are not seen as adventurers or heroes, at least not as they used to, but this image lives on as a sort of role or social institution, that can be used by anyone and in any purpose. These roles could be seen as a type of rules for the modern adventurer, and act both as a limit or a possibility. This essay compares two North Pole travelers, Ola Skinnarmo and Salomon August Andrée..