Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The cause of fibromyalgia has long been unknown but recent studies has shown that disturbance in the central pain modulation may be the cause. The aim of the study was to examine what kind of physiotherapy and close related treatment methods in the treatment of fibromyalgia there are and to determine their evidence. Articles were obtained by searching through the databases PubMed, Academic Search, AMED/Webspirs, CINAHL/webspirs and PEDro for articles published from 1994 and ten years forward. The study was based on thirty articles that met the criteria for inclusion. To assess the quality of the clinical studies the SBU?s evaluation model was used.

During the late 1990s a movement with the intention of forming independent libraries emerged on Cuba. They were seen as an alternative to the public libraries which were supposed to be suffering from censorship by the Cuban government. The purpose of this thesis is to compile and bring structure in a debate regarding public libraries on Cuba and what have become known as independent libraries. In this thesis a textual analysis has been approached for examining articles, websites and reports concerning what attitudes and position the library support organizations Friends of Cuban Libraries FCL, Cuban Libraries Solidarity Group CLSG and IFLA/FAIFE have regarding the two different library types. These positions is throughout the survey connected with the concept of intellectual freedom.

The overall purpose of this essay is to come to a deeper understanding about videos in the Youtube beauty community by using a mixture of qualitative and quantitative methods. By answering the main questions of the essay which are; What quantitatively measurable components are there in the videos that can be seen as contributing factors leading to the fact that some generate more views that others?; Is there a set mold for success containing certain aspects that a video must have to stand out?; What correlations can be found between the two categories of analysis and how do these potential correlations affect the popularity of the video? and What effects do specific components on the level of popularity of the video?, we?ve been able to distinguish differences as well as similarities on both qualitative and quantitative levels. We have also seen that using the two methods together have enabled us to reach more profound results. The main result that we have found on a quantitative level is that there are obvious correlations between a high level of popularity and a good visual quality.

The purpose of my essay is to see how teachers are working to integrate the two subjects Art and Swedish in their teaching, and to see how this integration is made. What do teachers think about subject-integration? What are the positive effects of it? Are there any difficulties involved? Do the teachers prioritize cooperation with other subjects?To answer my questions I have interviewed eight teachers, four of them in upper secondary school and four in lower secondary school. I have also studied literature about subject-integration and children?s learning, curriculum?s and syllabi in the subjects of Art and Swedish.The results of my study show that the interviewed teachers are positive when it comes to integrating Art and Swedish and other subjects.

This thesis aimed to investigate how a rising sea level would affect the livable area of the island Fongafale, Tuvalu. Through the IPCC stabilization scenarios it was examined which areas of the island that would be affected by flooding. The local population?s perceptions of the effects of climate change were studied to see how the consequences of a world-wide problem such as global warming affect people's lives. The paper clarified the Tuvaluans place in the discussion of climate refugees, explained IPCC's work and described the results of previous studies concerning people in Fongafales perceptions and concerns about climate-related changes.

Bakgrund: Runt 5-10 % av kvinnor i fertil ålder har en diagnos av polycystiskt ovariesyndrom men ännu fler lider av syndromet utan en diagnos. Polycystiskt ovariesyndrom innebär att en kvinnas ena eller båda äggstockar är fyllda med cystor och att hon har en hormonstörning. Kosthållning har en betydande effekt på hur syndromet visar sig. Syfte: Se vad olika kostmetoder har för effekter på kvinnor med polycystiskt ovariesyndrom och vilken metod som är bäst. Metod: En litteraturstudie som analyserar tio vetenskapliga artiklar i fyra olika teman.

This report gives an overview of applications of the Greenroads rating system whichin turn is an environmental review system for roads. The focus of this report isapplications during the construction phase, ie on solutions which adhere to theentrepreneur's area of responsibility as opposed to the designer's. The study was undertaken in cooperation with Skanska (a global contractor andFortune 500 company) which provided a project suitable for an exemplatory study ofGreenroads. Please note that the project in particular was not specifically designedwith Greenroads in mind. Therefore and because of that the site provided anexcellent opportunity to study effects of application contra non-application. The approach of this study was to first review the system, thereafter to performinterviews with key personel at the site in different roles as to receive different viewsof selected points of application. Selected possibilities of application are cathegorizedand presented with comments and suggestions for adoption. Lastly Greenroads is briefly compared to the rating system which today is the mostwidely used by Skanska, LEED.

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

Vertical jumping ability is an essential skill in many sports. The aim of this study wasto investigate the acute effects of assisted jumps on subsequent countermovementjump (CMJ) performance by female athletes. Nine healthy, trained female subjectsvolunteered to participate in the study. In a randomized order, they performed oneregular warm up protocol before testing their CMJ baseline value, and one warm upprotocol with an addition of five assisted jumps at 30% body weight reduction beforeanother CMJ test. Elastic cords attached to an overhead pulley system and to aharness around the subjects' upper body were used to reduce the body weight.Significant improvements were noted in jump height, 2.3 cm (7%), positive forceimpulse, 4.7 Ns (2%), vertical take off velocity, 0.1 m/s (3%), countermovement time,0.1 s (12%) and breaking time, 0.1 s (14%), p.

This study discusses the European Union´s influence regarding the Cyprus Conflict since 1998, when the EU began the official membership negotioations with Cyprus. The first aim of the study is to investigate in what way the EU has tried to practice influence concerning the Greek- and Turk Cypriots, but also Turkey, since Turkey is seen as a relevant party in the conflict. The second aim of the study is to examine what effects the EU´s influence has led to for the parties involved. The theoretical approach in the study is the theory Normative power, the theory stresses that Europe and the EU practices non-military power, and is able to do so because of the fact that the EU is based on internationally acknowledged desirable norms, as democracy and human rights and liberties. The result of the study shows that the EU has been an active participant concerning the Cyprus Conflict by successfully influencing the Greek- Cypriot government and Turkey e.g.

Previous studies have shown positive results on the use of music as postoperative pain relief. Quantitative studies have examined the effect of music on rated pain and otherparameters such as anxiety, relaxation and blood-pressure. The purpose of this study was to investigate the expectations and experiences of patients and nurses onimplementing music as postoperative pain relief in an orthopedic unitQualitative design and semi-structured interviews were used to examine expectations and experiences. Five patients and five nurses in the unit were interviewed.Four themes developed during the data-analysis. These themes were ?Expectations on music as postoperative pain relief?, ?Experiences of music as postoperative pain relief?,?Effects of music as postoperative pain relief? and ?Continued implementation of musicas postoperative pain relief?.

This study was commissioned by the Västerbotten sports federation, whocalled for an overview of the policies that the municipalities inVästerbotten work after in the field of sport. The study aimed to identifysports policy programs or documents that have been produced by themunicipalities, and how they work with them. Furthermore, the studyhighlights the municipality?s politicians reasoning aboutsport andrecreation-sector,and how their sport policy-work was practiced. The datacollection was based on seven interviews and document-collections fromthe 15 municipalities.

Today?s cell phones include more and more functionality, it is no longer uncommon to be able to connect to the Internet or take photos with the cell phone. In this thesis the question is if the cell phone users are interested in this new functionality. Are there people who are interested in a cell phone that in this thesis is called ?Basmobilen? (the entry level phone), which include the following functions; phone call, SMS, phone book, calling lists, clock and the possibility to change the call signal.