Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

Den här studien undersöker fotbollsinstruktörers undervisning på fotbollsgymnasium i VästraGötalandsregionen, fotbollsinstruktör är en term som betecknar läraren i ämnet fotboll. Studiensstyrande frågeställningar forskar kring instruktörers uppfattningar och erfarenheter kringspelförståelse i fotboll, samt deras metodval i en undervisning som riktar sig mot spelförståelseoch lärande. Syftet med studien är att utifrån instruktörernas synsätt komma fram till effektivametodiska former som kan bidra till inlärning av spelförståelse på gymnasiets fotbollsundervisning.I denna studie används kvalitativa och semistrukturerade intervjuer som metod för att samlain data där sju fotbollinstruktörer vid tre olika gymnasier har intervjuats. Data är analyseratutifrån teorier om spelförståelse samt metoder i idrottsundervisning.I studien kommer det exempelvis fram att tidigare erfarenhet som fotbollsspelare är en fördelför att bli instruktör senare i tränarskapet. Det är instruktörernas ansvar att göra elevernamedvetna om vad spelförståelse är, hur och varför man tränar det.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

Background: Patients with heart failure is a patient group growing in numbers, the most common treatment focuses on reliving symptoms and the only cure is heart transplantation. Objective: Aim of the study was to illuminate patients' experiences of living with heart failure at his home. Method: Qualitative design, with a manifest content analysis. The results are based on 12 scientific articles.  Results: Patients with heart failure find that the disease is limited to their daily lives through mental illness and physical symptoms.

The essay is about the concept of text in a wider perspective, what can be included in that, how it can be used and above all, why one might want to use it. The essay will also include what the term popular culture implies, and school?s attitude towards it, since some of the medias that are a part of the text in a wider perspective, many times fits the description ?popular culture?. Most of the earlier research show that the positive aspects of the use of text in a wider perspective as the same time as it attacks school because school is opposing the popular culture.       The essay consists of two parts and it begins with a theoretical part where I present existing research about the concept of text in a wider perspective and the research about popular culture.

The purpose of this study was to investigate the association between physical activity and perceived stress, energy and musculoskeletal disorders among office-workers and warehouse-workers and also to see if there were any differences depending on work-place and gender. The method that was used to collect data was three different validated questionnaires that measured stress and energy (the Stress-Energy questionnaire), musculoskeletal disorders (intensity and localization of pain, a Pain Drawing questionnaire with a VAS-scale) and physical activity (IPAQ ? the short version). Eighty-eight workers participated in the study. Forty-seven of them were office-workers and forty-one were warehouse-workers.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

The aim of the study was, through qualitative interviews with school counsellors in Swedish primary schools, to study what the counsellors are experiencing condition their ability to work proactively according to the Swedish Education Act provisions on student health. During the study, six interviews with school counsellors who worked in the same suburbs, was conducted. The theoretical approach that was used is Michael Lipsky's theory of street-level bureaucrats and the term discretion. The overall outcome of the study was that the interviewed school counsellors felt that they did not have good opportunities to work preventively as the Education Act requires. The main reason for this was the school counsellor?s heavy workload.

This essay is about the engineer platoon. The engineer platoon has many different tasks and from my own experience sometimes too many. The platoon is able to build bridges, clear mines and to perform all kinds of construction work in rural or in urban terrain.In this case study I compare goals/demands for the battalion to goal?s set up for the company and finally what effects this has on the engineer platoons abilities. The main question is, if the engineer platoon really can solve all tasks given to them in the document TOEM? Abilities such as effect, protection and movement are the bearing parts of the case study.The materials I have analyzed are mostly from documents published by The Swedish Armed Forces.

It becomes increasingly more difficult to stand out among the personal sites on the internet today and to become the one who actually gets remembered in the crowd. To be remembered, you need to have a useful website but also a creative appearance added to it.In this practical thesis I have focused on how a website should look like according to users and then added a creative look to the user-friendly website. The purpose of the study is to find out how to connect a useful website with a creative appearance. In order to do that, I first had to find out what users actually want. I used a survey in which I have asked questions about how a website should look like.

The aim of this qualitative study of service work in the private sector is to examine how the service worker experiences his/her work. There are three dimensions of the service workers experience in focus, and they are the base of my formulation of questions. The first dimension refers to how the service worker experiences the emotional labor demands from the employer. The second dimension concerns the relation between service worker and customer, from the view of the service worker. The third dimension problematizes how service workers experience efficiency.I have interviewed three call center customer workers and two hotel receptionists, using semi-structured interview technique.

We conducted this study because a new school reform begins in 2011. Our study is in between 1960 - 2011. The survey methodology is the following; we use literature, previous studies and curricula. Rating has returned to a more equitable system. This means that the range has decreased in each grade level. Industry has been involved and affected programs and curricula. Short courses have disappeared and GY11kommer to tighten eligibility requirements. This places greater demands on schools and students. The new grading scale will be fairer to the students. The courses have been following the development of society. It is also true that businesses have had opportunities to customize programs for their purposes, so that they have professionals with the basic knowledge they need.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.