My purpose with this work is to find out how it relates with pre-schoolteatchers view about a quality in comparasion to control document, Lpfö-98, and with factors pre-schoolteatchers consider effects quality in pre-school describe pre-schoolteatchers view on that high quality is in pre- school.The investigation has been done by quality interviews with five pre- schoolteatchers working in pre- school. The results show that they do not make a difference between what are high quality and the factors that affect the possibility of creating high quality. Most important is qualified and engaged educationalist in the pre- school who who shows a good attitude towards the children, and where development and learning is central. The most decisive to a pre- schools quality are the personell who work there. A conditon to achieve high quality in pre- school is a head who knows the pre- school activity and its curriculum, and who takes active part in the activity, invites to discussions and offers pertinent competence development.According to the leading document Lpfö-98 you will achieve high quality by offering children rear and care.

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

The purpose with this examination task is to investigate what purchasers and building contractors think of ISO 9000 and the function of it within the building trade.In this material both the purchaser´s and the building contractor´s viewpoints and attitude towards ISO 9000 is being object to an investigation, in order to get a just picture of the function of the quality work within the building trade. The general opinion of ISO 9000 has proven to be positive. During the work with this investigation it appeared that nosystem is that good that it can´t be improved. A widely spread opinion is also that ISO 9000 means a lot of paperwork but also that the certified companies are well organized. Above all the majority demands a standard that is more adjusted to the building trade..

The first Debt Relief Act was introduced in 1994 into Swedish law. The old Debt Relief Act was replaced on 1 January 2007 by the current Debt Relief Act. The current law is in many ways similar to the older law. The main change is the debt settlement process.The Debt settlement Act's main purpose is to financially rehabilitate over-indebted individuals. This aim should be balanced against the creditors' interest in getting paid for their claims.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

AbstractThe intention of our study is to examine how the view of homeless people and their life situation looks according to a selection of persons, which in their work get into contact with homeless people. The study is based on a qualitative method that includes interviews.The result of the study is based on interviews with eight persons working in the social services, volunteer organisations, the police and a security organisation. The majority of the persons that have been interviewed are normalising homeless people; they do not look upon them as different. At the same time they have the opinion that homeless people live a tougher life and that they have to fight more for their living than other people. The persons that we have interviewed share the view that homeless people live under a constant pressure of finding a place to sleep.

Tidigare forskning som studerat om politiska beslut ?verensst?mmer med medborgares vilja har p?visat att politiken b?ttre ?terspeglar h?ginkomsttagares ?sikter ?n medel- och l?ginkomsttagares. N?gra studier har teoretiserat att denna form av oj?mlik politisk representation kan katalyseras av ekonomisk oj?mlikhet. Studierna har d?rf?r testat om ?kad inkomstoj?mlikhet f?rstorar gapet i representation mellan h?g- och l?ginkomsttagare, men har inte producerat n?gra signifikanta resultat.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

My essay is an attempt to describe how complicated it can be to follow the rules and maintain boundaries without obstructing the children in their creative development. The aim is to highlight my approach and emphasize the importance of growing up in a kindergarten with standards and values which may not always coincide with their own opinion.I begin my essay with two stories about Emil five years, defying the rule of not climb up the climbing frame roof and Emma for three years, who are keen to spin on the swing, but followour rule and refrain. I wonder what it is that drives some kids to go against the rules and stretch the limits while others do not have any problem doing that we decided? I also tell about the time I as a newly-qualified nanny was rebuked by a colleague when I acted "recklessly". I would handle the situation differently today? In the last story, I praise a child for being "mischievous", which makes me proud.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.