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.

Relationsmarknadsföring har idag blivit en central del i många företags marknadsföring. Kort sammanfattat är relationsmarknadsföring ett marknadsföringssätt som fokuserar på att etablera och utveckla relationen till kunden. Eftersom en konsument idag, bland annat med hjälp av Internet, har tillgång till väldigt mycket information ökar medvetenheten och ger kunden en större möjlighet att välja var och av vem hon ska handla. De konventionella marknadsföringsmetoderna blir alltmer ineffektiva och företagen lägger istället mer energi på att skapa en relation till kunden som individ. Inom modebranschens detaljhandel syns detta tillvägagångssätt i form av kundklubbar, nyhetsutskick och den personliga interaktionen i butikerna.

Syftet med studien var att undersöka sambandet mellan perfektionism och psykologiska färdigheter hos fotbollspelare. Studien utfördes på 207 fotbollsspelande gymnasieelever som alla gick någon form av fotbollslinje på respektive skola. Informanterna fick fylla i två stycken frågeformulär, Multidimensional Perfectionism Scale som mäter perfektionism och Ottawa Mental Skills Assessment Tool-3 som mäter idrottspsykologiska färdigheter. Resultatet analyserades med hjälp av statistikprogrammet PASW där korrelationer (Pearson) mellan sex dimensioner av perfektionism och tolv psykologiska färdigheter genomfördes. Resultatet visade att det fanns flera signifikanta samband mellan de sex dimensionerna inom perfektionism och de tolv psykologiska färdigheterna. .

Ephemerality is one of the most essential characteristics of fashion, since fashion by definition is existing in the present, in the fleeing moment. Also, fashion is closely related to art and there is currently no clear theoretical distinction made regarding the boundary between these two domains. In this essay I have explored the concept of transiency and the relationship between fashion and art in relation to fashion in general and to the collection Haute Papier, made by the fashion designer Bea Szenfeld, in specific. The Haute Papier collection is constructed almost entirely out of simple white paper sheets and of this reason it can be regarded as ephemeral. The material also positions the garments in a void between fashion and art, simultaneously existing in both domains and in none of them.

Vocal technique and interpretation are the key elements of voice training. Thepurpose of this article is to investigate what vocal technique and interpretation meanto teachers and students and how they would describe the relationship between thetwo. The questions at issue, intended to be answered in this article, are the following:What is the relationship between vocal technique and interpretation? How should theteaching be structured for the students to experience progress on the musical plane?What role does the teacher have in the musical development of the student?This is a qualitative survey and the methods of investigation are semi-structuredinterviews and classroom observations. Presented in the article are a number ofresearchers and writers whose thoughts on the subjects have gained great importanceto vocal teachers and students, as well as leading the research on the voice and itsfunctions forward to higher grounds.

The purpose of this thesis is to examine whether the teacher's background affect students' approach to mathematics teaching. Characteristically, in Sweden today is that mathematics is perceived as difficult subject and that the number of foreign teachers has increased. The study examines a phenomenon which the relationship between the teacher's language accent and substance difficulties.The method used for data collection is questionnaires, in order to investigate the phenomenon as the relationship between the teacher's accent and substance difficulties.The investigation has been carried out based on the students' point of view, both secondary and primary school pupils. What difficulties have arisen in teaching?  What is the biggest obstacle to achieve the goals of mathematics, to understand the teacher's language accent first in order to understand the subject, or that mathematics is difficult in itself to be understood as a substance.The result clearly shows that the teacher's accent does not affect teaching and students' view of mathematics as a subject.

Sedan bo?rjan pa? 90-talet och informationsteknikens inta?gande kan vi nu snabbare a?n na?gonsin ha?mta information fra?n va?rldens alla ho?rn. Detta go?r att spelplanen fo?r fo?retag har fo?ra?ndrats radikalt och fo?retag ma?ste anpassa sig till kunden pa? ett helt annat sa?tt a?n tidigare. Denna utveckling har tvingat fo?retag att fo?rsta? vikten av att se kundens relation till fo?retaget som en va?rdeskapande process som syftar till att utveckla la?ngvariga relationer parterna emellan.Detta kombinerat med utvecklingen av informationstekniken (IT) och hanteringen av datalagring under 1990-talet har tillsammans skapat begreppet Customer Relationship Management, fo?rkortat CRM.

The purpose of ?The Lake? was to create an experience with music and visuals working with no budget.A personal purpose was that I wanted to explore new areas in design, like scenography, and combine them with my previous knowledge and skills. My method was to keep my hands busy at all times and use new materials. I also wanted to work with other creators and learn from their methods. Together with a musician I created the music and the concept for the project.

I modern tid är den så kallade transaktionsmarknadsföringen det paradigm som till största del präglat marknadsföringen. Utvecklingen och globaliseringen har bidragit till att marknaden blivit mer transparant, kunderna ställer högre krav och det räcker inte längre med att endast erbjuda en produkt/tjänst. Företagen måste för att kunna konkurrera, bygga relationer och erbjuda bästa möjliga service, sätta kunden i fokus. Ett sätt för att lyckas är enligt forskningen att implementera Customer Relationship Management (CRM) i organisationen, något som visat sig vara problematiskt och svårt. Ett av problemen är att CRM ofta likställs med teknologi och därför utelämnas flera viktiga delar i implementeringsprocessen.

In an age of increasing technology, it is a fact that typing on a keyboard are used in schools to replace handwriting, this raises questions about the future use of the skill handwriting still is necessary. The aim of this studys is to investigate students? opinion about their handwriting, how motivation can influence handwriting and how teachers work with handwrithing. Through intevjues with 25 sixgraders and two of their teachers, this study tends to proclame a picture of the handwriting education in a Swedish school. The results of this study shows that the students? attitude towards handwriting and choice of writingtool has some connection to the motivation but is not restricted to it.

Photography has a big role in information sharing today. Especially in the hotel industry where it is the closest thing a customer can get to the product that is being sold. This study intends to find out how you can make use of rhetorical models and techniques of photography to enhance the communication skills of photos of hotel rooms. The main focus was to understand the difference between informative and emotional photographs and what consumers themselves focus on when choosing a hotel, and also how to use the collected information to create a larger buying interest through hotel photography. Using previous research work and quantitative data collection method, we have concluded that the informational and emotional photography methods have obvious differences but also many similarities, and are most effective used together and that the hotel consumer is more aware of the images influence then we assumed..

The aim of this study is to describe how nature is portrayed in swedish poet and critic Aase Berg?s two earliest poetry collections, Hos rådjur (1997) and Mörk materia (1999), and how it relates to notions of humanity, culture and civilisation. The concept of ?nature? is problematized in a short survey of how it has been used by and critizised in ecocritical literary theory, which is used as the main theoretical framework for this survey, with an emphasis on selected theoretical concepts by Donna Haraway. As a methodological starting point, ?nature? is tentatively defined as ?that which does not let itself be subsumed under the human, culture or civilisation?, and this definition is contrasted with how the concepts are handled in the texts.The investigation shows that the relationship of nature to the human is a fundamental theme that provides a structure for both poetry collections.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

In recent years, awareness of the climate change has increased around the world. Environmental issues have been taking into consideration, both by individuals and companies. Therefore the demands for new environmental friendly technology have increased, also known as cleantech. To further establish and develop cleantech it requires capital. Venture capitalists have as well seen the potential.To increase the number of Venture capital investments in cleantech, it is important the investments generate good returns.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.