Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

AbstractIn 1997 a regulation were introduced to the swedish school system, Förordning om kvalitetsredovisning i skolor m.m SFS 1997:702 (Regulation about account of quality works whithin the school system). The preceding discussion noticed that municipalities and schools lacked in their progresive quality work. Messures had to be taken. Since the introduction of the regulation the government has decreed changes and additions to the original regulation. This has led to changes of substance and form in the quality work account to the administration during time.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

The purpose of this literature study was to describe how patients experience their quality of life while undergoing a pacemaker implantation. Searches were carried out in the databases Academic Search Elite, Ebsco Host, Pub Med, Pub Med Central, Science Direct and manually. Keywords used were quality of life, treatment outcomes, emotions, pacing and life. This resulted in nineteen peer rewieved articles that were selected for the study results. The results showed that patients undergoing a pacemaker implantation experienced an improvement in their physical health with increased functional status, more energy and strength.

Annedal is a brand new neighborhood in the Bromma part of Stockholm. The neighborhood construction has now reached its halfway point. When finished, 5000 people are estimated to live in Annedal. The focus for the new area is variation. Both housing co-operatives and rented apartments have been built and more are under construction.A study about the valuation of town quality in the Stockholm region was produced by the Stockholm County Council in 2011.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

AbstractBackground: Cancer is a leading cause of death worldwide and accounted for 7.6 million deaths, about 13% of all deaths, in 2008. Several factors can affect patients' quality of life such as physical and psychological symptoms, relationship to people around and the environment. In palliative care professionals need to have good knowledge in order to improve patient quality of life and to give them as good a life as possible in the final stages of life.Aim: The purpose of this overview study is to describe the experiences of quality of life in patients with incurable cancer.Method: We conducted an overview study that was based on ten scientific articles. All articles are qualitative studies, from the year 1995 - 2011, and are from Sweden, Finland, UK, Canada and the USA. Qualitative analysis was used to group the various themes and subthemes for overview study purpose.

?CSR and political consumption ? a study of Nike?s and Puma?s CSR-reports?The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption.This dissertation is a content analysis of Nike?s and Puma?s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll?s model of Corporate Social Responsibility is used as theoretical framework in this study. The model is used to focus on four areas within CSR; economic, legal, ethical and philanthropic.

The purpose of this Master Thesis is to investigate whether the technical service available in the "Reading and Writing Corner" has an influence on the total quality of service in a public library. This service is intended to give sensory/print-handicapped persons access to information. The title KOM LOSS is a Swedish expression for "come on" and LOSS is short for reading and writing support. I have chosen to study three libraries in the region of Västra Götaland, Sweden. The thesis examines total quality from the aspects of goal steering, accessibility, education and marketing.

During the 1970?s the interest for quality management and the concept of quality costs increased considerably. Business leaders noticed that there was a great potential for reducing costs of poor quality. Since up to 10-30% of a company?s total turnover may consist of poor quality costs some consider them as an unexploited goldmine.

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

The purpose of this Masters thesis is to study students perception of the services that the library staff provides and the library staffs opinion of the students perceptions. With the concept service we mean the treatment, the attitudes and the qualities that exist between the library staff and their users. Our purpose is also to examine how the users experienced services quality. Our survey was conducted at an academic library with questionnaires to both students and library staff. We analysed the result of the survey by using three theories by Lundmark, Keen and Grönroos and Monthelie.

BAKGRUND: Schizofreni är en allvarlig psykiatrisk sjukdom som innebär ett stort lidande för den drabbade. Sjukdomen kan leda till symtom så som hallucinationer, förvrängd verklighetsuppfattning, apati och tillbakadragenhet. Sammantaget innebär detta att patienter med schizofreni skattar sin Quality of Life lägre än genomsnittspopulationen.SYFTE: Syftet med litteraturöversikten var att belysa vilka faktorer som påverkar Quality of Life hos personer med diagnosen schizofreni och som behandlas i öppenvården.METOD: Undersökningen genomfördes som en litteraturöversikt. Tio vetenskapliga artiklar som stämde överens med studiens syfte ingick, de granskades kvalitémässigt och genomgick en strukturerad analys.RESULTAT: De identifierade faktorer som påverkade Quality of Life hos personer med schizofreni delades in i tre huvudkategorier som var synonyma med Anontonvskys KASAMbegrepp: begriplighet, hanterbarhet och meningsfullhet. Som underkategorier till dessa begrepp identifierades följande underkategorier: Positiva symtom, den kognitiva förmågan, den psykosociala situationen, att ha kontroll över vardagen, fysisk hälsa, stöd från vården och livsglädje och optimism.

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Multiple sclerosis is a disease whose course is capricious and unprediactable and the exact cause of the disease is still unclear. The purpose of this literature review was to describe factors that can effect quality of life of people with diagnosis multiple sclerosis. The results shows ten different factors that effect quality of life of people with MS: fatigue, activities in daily life, position of dependence, limits of the functional abilities, sense of guilt and shame, comunicationdifficulty, social network, emootional factors, depression and degree of difficulty of the symtomes. Work has been shown to bee a major factor that can make people with MS feel worthy and experience quality of life. Nurs is an important keystone in care of people with diagnosis multiple sclerosis..