Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Kunskapsbedömningar i träningsskola ska utgå från en läroplan utformad specifikt för elever i träningsskola. Den ska utgå från elevens förutsättningar. Syftet med denna studie är att låta lärare i träningsskola beskriva hur de utför kunskapsbedömningar. I studien beskriver lärare sitt arbete med kunskapsbedömningar i träningsskola. Studien beskriver också vad lärare använder för verktyg och vilken betydelse de anser att kunskapsbedömningar i träningskola har.Studien bygger på kvalitativa intervjuer med sex lärare som arbetar i träningsskola.

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model. Results: Througt systematic and target-concentrated management and through cooperated factors, with stress on a leadership that is both professional, visionary and un-combined, and there the staff´s is seen as a important resource, and there it is a clear strategy and objective to keep the cost of the activity within assigned budgetframe, has a public field of action, as the clinic of hab./rehab.

Libraries are often associated with positive values such as democracy and equal rights. The contents of the literature on offer should therefore be of great interest to the librarian, the supplier of said literature. The topic of this Master?s thesis is the popular literary genre known as chick lit. The purpose is to investigate the love theme in Swedish chick lit, and how it relates to Anthony Giddens? theory on love in late modernity.

Genom metoden livsberättelse får vi här ta del av specialpedagogen Evas berättelse. Denna kvinna har arbetat inom skolans värld i 45 år och har en stor livserfarenhet att dela med sig av. Arbetets mål är att ge en bild av en specialpedagogs kompetensutvecklig och arbetsmetoder i skolan under årtionden. Inriktningen på intervjuerna är berättelser om Evas arbete med barn och deras tal, språk och kommunikation. Uppsatsen tar upp språkutvecklingen hos barn samt Evas arbetsmetoder för att kartlägga förskolebarns språkutveckling.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

This project is focusing on a future park that will surround Hyllie water tower in the outskirts of Malmö. The water tower will be located in the central part of the new building area Hyllievång. The park will function as a town park with a special focus on water. The water council of the municipality, Va-verket, has for the last 7 years built up and been in charge for a pedagogical programme in the water tower, were schoolchildren come to learn about the cycle of water and how we use water in our daily life. In the park they want to build a new part that gives experience of water, as a compliment to the information in the tower. What will that park look like, and what shall it be constructed of? How do you bring water to the surface in a park? How can landscape architecture work to enhance the presence of water and make people more interested in water issues? In the search to find the answers to all my questions I have meet with people, read books and visited different places.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

Student recruitment is a subject that seems to be forgotten in the theory of event communication. Yet the area has some specific reoccurring features. Our purpose was to examine these specific features and how to work with these in the best way, and also see how to get the most out of the event communication to the young at event and fairs. Special features we have looked at are the student ambassadors ands their impact, the meaning of a give-away and also if there are any essential factors to get in contact with the young at fairs and events, and if new technology had an important role to play in the area.Our research has been inductive, and therefore, we have created our own theory and reflected it to the larger topic of event communication and its theories. Our research method has been triangular, both quantitative and qualitative; interviews with those who work with student recruitment, and surveys to young people in upper secondary school.Our study showed the importance of student ambassadors and their specific task to be nice, friendly and outgoing.

This master thesis is about art activity in the public library. The essay takes its starting point from Government cultural political directives and my purpose has been to study how these are followed up in the municipal level. My survey takes place at the main library of Flen in the county of Södermanland. What I am looking for is, what the art activity looks like, what is decided regarding it and what the strategies are. Furthermore I look into how library visitors understand and participate in the art activity.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

This is a study on the electronic reference work of some Swedish university and university college libraries. The purpose of the study has been to find out how the service works at the different libraries, to study the electronic reference interview and to find what is important when you start a new electronic reference service in the light of Brenda Dervin's sense-making theory study. Furthermore, we examine the aims of the electronic services offered and the differences between electronic and traditional reference interviews. In the background to the study we place electronic reference services in a context by describing the role of information technology and electronic mail in the libraries. The electronic reference interview is studied with the help of literature on the traditional reference interview.

The purpose of this study is to acquire knowledge about how interaction, participation and inclusion are affected by individual integration for three students in upper secondary education for pupils with learning disabilities. To be individually integrated means, in this case, that the students from compulsory school for children with learning disabilities are taking part in some of the programme-specific courses together with students from the regular upper secondary school. This study gets its inspiration from the ethnographic research approach, and uses passive observations together with interviews with students and their guardians as main methods to collect information.The school in question has not made any adjustments to make the programme-specific courses more adapted to the different needs, which is typical of integration. This study shows that the school presumes that the students with the help from the vocational teacher, but without any special needs educational help, themselves are to adapt to the conditions at the regular upper secondary school. This, together with the lack of special needs educational competence among the vocational teachers, led to a higher level of exclusion and an enhanced feeling of not being up to standard among the integrated students.The results also show that the integrated students maintain a strong wish to be included with the students attending the regular upper secondary school.