In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

The purpose of this paper is to juxtapose the theories of learning that are reflected in student?s perspectives of the learning log with that of the pedagogical intentions of the curriculum in order to examine the discrepancy between the experienced and the intentional learning objectives. The paper is divided into two sections. The first section is a literature survey on theories related to the learning log and the curriculum. The second part is constituted by three semi-structured group interviews concerning student´s views on the learning log.

Our greatest interest within crop farming is to grow sugarbeets, that?s why we want to write about something new in this sector. We heard that a new concept had come to Sweden so we wanted to find out everything about this machine. This new technique was a self-propelled cleaning loader for sugarbeets. This machine is supposed to replace a loader and a cleaning machine when the sugarbeets is going to be loaded, cleaned and delivered to the sugerbeet factory. The cleaning loader picks up the sugarbeets with rollers from the pile, which is placed close to the road.

Integration is a phenomena that occurs in all societies that experience any form of immigration. This process is dependent on how we analyze, both the groups of immigrants, and how we analyze the society in which they becoming integrated.Intersectionality is one method of analyzing this framework. By applying the categories: gender, class and race on the integration process, we get a more complex picture of the subject. Therefore we also become more able to adjust the actions and arrangement around the different questions of inte-gration.In this essay I try to explain what the intersectionality is, how it is used and how it can apply in integration as a specific subject. I also apply the intersectionality model on different policy documents from Malmö, Vellinge and Landskrona to find out if they show any awareness of this model both explicitly and implicitly..

The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

The web as an arena for news reporting and information sharing to consumers has grown for many years in the expense of the traditional newspapers. The revenue stream has however not followed the same transformation which has led to a remarkably lower profit when news and articles are distributed through the web. Banner advertising is a method that is commonly used by online magazines to generate profit where advertisers pay to expose their message. One method to measure banner ads effectivity, and indirectly, what the advertiser would pay, is through Click-Through Rate (CTR), how many clicks a banner ad receives in relation to the amount of banner views. One of the variables that play an important role in the banner ad effectivity is the placement of the banner ad.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

The purpose of this essay is to investigate how people can return from a marginalized position and become a part of society. Also how a model for returning from a marginalized position should be formed. The intention is to make a contribution to those in society that are helping people to return from marginalized positions. The survey is based on 5 thematic qualitative interviews on individuals that have returned from homelessness, criminality, drug abuse and prostitution. The main results of the investigation are that those who took part in it started their role exit with a turning point.

This study was performed to investigate how the Japanese sect Aum Shinrikyo was legitimating its violence and killing acts. By analyzing the leader and members of the sect, and applying this information on two theoretical models, this paper tries to give an explanation of both single acts of violence and killing, and two terrorattacks.The result shows that Aum Shinrikyo was able to legitimate violence and killing acts through its ideology. In their opinion, cosmos was a place with several levels and everyone wanted to get as high as possible. Those who were killed by the sect would never be able to get to a higher level by living, since they would do too many bad actions. The murderers also got better karma since they helped the person to a better place.The legitimating of violence and killing acts in Aum Shinrikyo can be explained as a duty that is holy, which agrees with the theorists about religious terrorism..