In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible Similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

The practice of residential treatment of youth has been up for debate for quite some time. The debate regarding institutional care has voiced concerns regarding the lack of follow-up and evaluation of treatment and its efficacy. It is especially important with additional research on residential treatment conducted from the perspective of those being treated, as well as the treatment providers. This study aims to add to this field of research. The study is based on two empirical studies conducted through qualitative interviews.

According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in account were:Which differences and/or Similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool?           To be able to answer the questions, I adopted observations and audio recordings from children aged five.

Introduction: First line managers in the public sector, are under a great pressure from both senior management, leadership, politicians and often from a large group of employees. Few studies have been made on the first-linemanagers psychosocial work environment, even though in the studies found that the manager affects their employees work environment.Aim: How first line managers in municipal elderly describes the psychosocial work environment on the basis of demand-control - support model.Methods: The study was conducted through individual interviews with six first line managers. Respondents were recruited through a strategic selection in a medium-sized municipality in Västernorrland. The interviews were conducted using an interview guide. Qualitative content analysis with an deductive approach was used as a method of interpretation of the results.Results: First line managers point out the difficulty in balancing the requirements and several managers also mentioned the importance of having clear role descriptions and objectives.

Nutrient enrichment is the main cause of the increasing eutrophication process in the Baltic Sea during last century. A prerequisite counteract this process the load of nutrients to the Sea must be investigated. The large contribution of nutrients to the Sea is caused by emission from the rivers within the drainage basin. For the total emission of nutrient into the Sea the retention process in the rivers has big influence. This process in the river system has been assumed as a not important part of the nutrient cycle.

Background Adolescents and adults suffering from needle phobia have an unreasonable fear of needles that leads to negative experiences if they do not get the support they need. Negative experiences lead to patients avoiding health care, or these experiences affect important aspects of life. The suffering that a patient experiences may be obvious to some, but others hide it, and then it will be more difficult to detect. The nurse's role is to recognize the suffering and its different reactions in order to alleviate and prevent unnecessary suffering of the patient. AimThe purpose of this study was to describe about young people's and adults' experiences of having needle phobias.

The Swedish government has declared the year of 2006 a special Year ofMulitculture. This has inspired me to look for Similarities and differences allover the world, especially the use of rug carpets.During travelling to Indonesia and a visit to the sister of the Sultan ofYogyakarta, I experienced a pleasant moment drinking chilled lemonade. Wewere all sitting on carpets on the floor. To sit on, and get together around acarpet, is an excellent function which we don?t do in the western world.

The purpose of this study was to compare normal electroretinographies (ERGs) from three different canine breeds in order to evaluate if there were any marked Similarities or differences between these breeds as to ERG responses. It is known that healthy dogs from different breeds but also dogs within the same breed but in different age categories may have different appearances of their ERG responses. This may be a problem when evaluating if an ERG is normal or not from a dog within a breed not previously examined. Because of this it is important to obtain normal values for each breed and age group in order to be able to use these for later comparisons of ERGs obtained from individuals affected with various retinal diseases. In this study we have chosen to examine dogs within the three breeds: Labrador Retriever (LR), English Springer Spaniel (ESS) and Chinese Crested Dog (CCD). All of these breeds may be affected with hereditary retinal diseases such as Progressive Retinal Atrophy (PRA). It is possible that ERG-responses vary due to a number of different factors.

This paper aims to describe and elaborate on a recent discursive change within the new-age movement. Since the seventies and the publishing of speculative popular science books like The Tao of Physics by Fritjof Capra and The self-aware Universe by Amit Goswami, the idea that quantum physics resonates with spirituality has become the topic of hundreds of books and movies.The quantum-spiritual discourse has three distinct ways to approach quantum physics in its discussion on spirituality: The parallelistic approach which emphasizes the Similarities between eastern philosophies and modern physics, the monistic-idealistic approach which tells us that mind is the foundation of matter and the scientific spiritual approach which tries to explain spiritual claims scientifically. In the quantum-spiritual discourse, quantum physical phenomena (e.g. non-locality and entanglement) are being called upon to validate metaphysical statements. The primary assumption of the discourse is that the shift of paradigm due to the establishment of modern physics also is a shift of paradigm of spirituality.With the object to examine the common claims made in the discourse, cross-references between spiritual arguments and facts of quantum physics are being made.

In this study is being examined how cities can be planned in the face of rising water levels and extreme weather, due to the changing climate. The starting point has been to investigate how the problems can be tackled and how the positive sides of water in the city can be strengthened, and synergy effects and greater sustainability be achieved thereby. The method has been literature studies and case studies containing interviews and visits. Göteborg, Kristianstad and Arvika have been studied for discussions and ideas about adaptation. Today, building near water is very popular which brings both advantages and disadvantages.

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any Similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

The aim of this study was to examine and compare two municipalities? approaches to deal with men?s violence as a social problem. Further the aim was to analyze social workers? opinions about interventions for men who practice violence in heterosexual relationships. The study has got a qualitative approach and we did a subjective selection where we chose to apply semi-structured interviews with social workers who work with domestic violence.

The purpose of this essay is to examine how gender rolls influences the culture of substance abuse among women and their social situation. To demonstrate this we have concentrated our research to relate how scientists and the media describe problems of abuse among women. The method we used in our research was qualitative and we gathered information through literature, reports and articles.Our main questions are:Do the social attitude toward women and men differ and how does it affect problems of abuse among women? Do women use alcohol in a different way than men? How do social reactions and restrictions influence women? We also want to examine what position women substance abusers have in society. What Similarities or differences are there between the image of women in general and women with substance abuse?The main result of the study is that we found discursive connections that show a rectification among scientists concerning substance abuse among women.

For the past decades, culture has been given a role as a factor for local and regional development. But what is meant by development and in what ways culture can be of importance in this aspect can be unclear. This thesis examines the perception of the role for local and regional development of one specific cultural place and network ? the cultural cooperative Not Quite in Fengersfors, Sweden. I study the way the role as developer is expressed and interpreted in the discourse of the cultural workers who are members of the network and in the discourse of public cultural policy in the region Västra Götaland and in Åmål municipality.

The purpose of this study is to examine how consultants define conceptions of diversity and discrimination. There has also been an aim to find connections to the term intersectionality within the consultants? definitions. The link between consultants and academic research is interesting to examine in order to examine what they base their definitions of different conceptions on. In order to explore these definitions and discussions I have used the qualitative method of interviewing each consultant separately at different occasions.