Syftet med vår uppsats är att förklara och dra slutsatser om vad som påverkar revisorns utformning av en oren revisionsberättelse.Vi tog kontakt med revisorer på revisionsbyråer både i Kristianstad och i Helsingborg innan vi satte igång med uppsatsskrivandet och förhörde oss om vilka faktorer som de ansåg påverkar utformningen av en oren revisionsberättelse. Revisorerna hade likartade uppfattningar, nämligen att det endast är de aktuella företagsekonomiska orenheterna som påverkar utformningen. Möjligen med tillägg av FARs normer, vilket några av revisorerna nämnde. Vi tror dock att det finns fler faktorer som påverkar utformningen av en oren revisionsberättelse såsom t.ex. tradition, revisionsbyråns storlek och revisorns egenskaper.Testet av datamaterialet gjordes med olika statistiska metoder.

Psykosocial motståndskraft (?resilience?) innebär att klara sig bra i samband med motgång. Det är viktigt att främja detta i unga år då utvecklingskaskader (kedjereaktioner) som följd av olika upplevelser kan påverka resten av livet. Syftet med denna studie var att undersöka hur motståndskraft uppfattas och hur det främjas i det dagliga arbetet i förskolan. Sju intervjuer med förskolepersonal genomfördes och analyserades och resultatet tyder på att begreppet i sig inte är känt men att många delar av det appliceras.

En vanligt förekommande laminering är polyuretanskum, som används för att ge egenskaper som mjukhet, komfort och flexibilitet till textiler. Ett användningsområde som tillverkaren och leverantören Borgstena Group Sweden AB använder polyuretan till är lastbilars väggpaneler. De vill dock ersätta den polyuretanskumlaminerade dubbeljerseytrikån som används idag med endast en ren trikåkonstruktion för att slippa problem som dellaminering och minskade töjegenskaper. Dessutom så har den kemiska sammansättningen av polyuretan som används i lamineringen visat sig vara belastande för både miljö och människor. I denna rapport klargörs varför polyuretanskum behöver ersättas och vilka möjligheter som finns i dagsläget för att göra detta.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

This study was aimed to investigate why team sport coaches use group training as a part in their build-up training. Issues covered in this study are: "What motives have coaches in team sports that use group exercise as part of the build-up training?" and "What are the positive and negative aspects experienced trainers of using group exercise as part of build-up training in team sports?". It was a qualitative study, seven interviews were made with team sport coaches that has used group training as a type of exercise in their built-up training in collaboration with Friskvårdskompaniet. The results showed that the reasons why group exercise were used was different from coach to coach for example one motive was to increase the players physically ability.

Men abuse women every day. It has become a Health Problem which we affects all of us. Help is available for those women who have the strength to seek it. Health care personnel are often these women?s only contact with the surrounding world.

Sammandrag  I denna uppsats har grammatiskt processande och receptiv ordförståelse hos immigranter med svenska som främmande språk analyserats. Syftet har varit att undersöka om det finns någon skillnad mellan immigranter som läser på Svenska för invandrare (sfi) nivå 3C och Svenska som andraspråk 1 på gymnasiet (SVA) vad gäller deras processbarhetsnivå och receptiva ordförståelse. Syftet med arbetet har också varit att analysera huruvida vi kan se en tydlig korrelation mellan PT-nivå och den receptiva ordförståelsen när man analyserar de enskilda individernas resultat. Tio informanter från två olika undervisningsgrupper i Svenska för invandrare nivå 3C samt Svenska som andraspråk 1 har valts ut för en jämförande analys. Pienemanns processbarhetsteori (1998) har använts för att analysera informanternas processbarhetsnivå.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

Abstract Title: Yes logo! What defines a good logo? Authors: Fredrik Dahlin and Vladimir Zunkovic Supervisor: Klaus Solberg Söilen. Department: School of Management, Blekinge Institute of Technology. Course: Bachelor?s thesis in Business Administration, 10 credits.

When rubber equipment in a milking system ages, physical and chemical deterioration occurs and cracks, crevices, as well as deposits of organic and inorganic material is formed on the surface. Bacterial colonization can accumulate, especially on ageing rubber equipment and if the cleaning procedure is not functioning properly. Formation of biofilm in milking equipment could in turn cause bacterial contamination of bulk tank milk. ATP bioluminescence is a fast and easy way to determine the hygienic status of a surface based on its ATP content, and results are given in relative light units (RLU). The method measures both bacterial contamination as well as residues from other organic material.

AbstractJohannes Åberg 2012: Har längden betydelse? ? En kvantitativ studie av elevers textstrukturer.Does the length matter? ? A quantitative study of student text structures. Essay writing is one part of the national test in the school subject Swedish. Here the student gets the opportunity to demonstrate that it is able to follow instructions and produce a coherent text. The examinator's task hereby becomes a troublesome process with subtle distinctions between rights and wrongs.

The purpose of this study was to try to develop a better understanding of the process that being a member in a new religious movement might imply, and to find out how the identity of a defector changes from the time upon entering the movement, while they are within the movement and after leaving the movement. We also wanted to examine what kind of help and support would be needed around a defection. The study focuses on identity and our questions were: How does the defector describe him/herself and his/her identity before joining the new religious movement until the period after defecting? What demand for support and help may there be when defecting from new religious movement? The theoretical starting point was The Identity Theory, Structural Role Theory and KASAM. A qualitative method was used and four defectors from new religious movements were interviewed.

This essay examines a presupposed correlation between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context. The more specific purpose is to test the following hypothesis: There is a reversed connection between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context, that is; a strong claim of values give reason to a limited conception of the will of the people and a weak claim of values gives reason for a more unlimited conception of the will of the people.In order to test the hypothesis I examine three different conceptions of democracy, these are: pluralist democracy, deliberative democracy and constitutional democracy. I analyze the way they look upon values, there view of the will of the people and finally if there is a connection between the way they look upon values and the will of the people. Values should be understood in a metaethical context. In other words it is not values in the ?common? meaning, instead its how val-ues in them selves should be understood, and even more relevant, what we mean when we ex-press values.My conclusions are, first and foremost, that there is a correlation between the will of the people and values, according to the formulation of the hypothesis.

Thyreoideakörteln producerar med hjälp av jod thyreoideahormonerna tyroxin, T4 och trijodtyronin, T3 under inverkan av thyreoideastimulerande hormon, TSH ifrån hypofysen. T3 och T4 har betydelse för kroppens ämnesomsättning. Med thyreoideascinitgrafi studeras thyreoideakörteln efter intravenös injektion av teknetium 99m - perteknetat med efterföljande bildtagning i en gammakamera. Thyreoideascintigrammen utvärderas med avseende på avvikelser såsom struma, ökat, minskat eller ojämnt spårämnesupptag samt varma eller kalla adenom. Studien syftar till utveckling av ett nytt helautomatiskt, användaroberoende program för utvärdering av diagnostiska thyreoideascintigram.