Titel: Redovisningskonsultens förändrade yrkesroll - orsakad av den avskaffade revisionsplikten Ämne: Företagsekonomi/Redovisning Nivå: Kandidatuppsats i företagsekonomi 15 hp Författare: Mimi Eriksson, men03015@student.mdh.seJohanna Johansson, jjn06004@student.mdh.seDiego Velasquez, dvz06001@student.mdh.se Datum: 2009-05-29 Handledare: Ann-Sofi Paul Problemformulering: Vilka möjliga konsekvenser kan ett eventuellt avskaffande av revisionsplikten medföra för redovisningskonsulternas yrkesroll? Syfte: Uppsatsen ämnar ta reda på vilka förändringar som kan uppkomma vid ett eventuellt avskaffande av revisionsplikten för redovisningskonsulterna. Metod: Studien har genomförts med en kvalitativ ansats och ett deskriptivt/deduktivt angreppssätt. Uppsatsens primärdata består av intervjuer gjorda med redovisningskonsulter, revisorer samt SRF och FAR SRS. Slutsats: Förändringarna kommer förmodligen till en början att gå långsamt fram för redovisningskonsulterna. Det som kan komma att ses är att redovisningskonsulten kan även få en mer affärsrådgivande roll. Konkurrensen kan komma att öka mellan revisorer och redovisningskonsulter då möjliga "jävsituationer" kan upphöra vilket leder till att revisorerna kan komma att öka utbudet av kombiuppdrag.

With examples from a single classroom situation, several educational moments show what goes on between the teacher and the student. The teacher?s responsibility in the learning process is, with a gesture frozen in the air of the moment, to lead and follow the student in her tentative efforts at seeking knowledge. Initially, it is an attempt to shed light upon the "not yet seen" with a certainty that the student herself possesses the capacity and the aptitude to reach greater insight and clarity in her understanding. The Validation/Feil Method presented in this instructional situation illustrates how best to communicate with elderly people suffering from Alzheimer?s dementia.

A qualitative study of high school student teachers' ideas about libraries and school libraries.Interviews have been conducted with future teachers about the library's role in their education,their views on library functions in high school and whether they as teachers will use theschool library. The results show that the students have had some instruction concerninghow to use the library as students, but very little as regards their future teaching. The professorsof teacher education focus on the fact that the library should be used in high schoolteaching, not how to use it. Despite this, the student teachers look very positively upon libraries.Libraries play an important part in their education and they are all sure that they asteachers will use the school library, which includes interacting with the librarian. To them, themost important school library function is to allow pupils to seek information..

The purpose of this thesis is to shade light on some of the problems associated with rights issues with regard to Swedish law. This thesis is limited to discuss problems regarding directed rights issues, rights issue discounts, underwriting agreements and asset to share compensation. The common factor for these matters is that the current legal situation is somewhat uncertain which allows for differences interpretation and judgment..

This essay is about power in the classroom. It is about the power dimension of the student-teacher relationships that arise in that space. The overall aim has been to investigate which categories are fruitful in a power analysis of these relationships. My aim has therefore been to develop power categories and to use them to identify and to categorise cases of power interaction that take place between those particular actors in that particular setting.In order to gather material for my study I have both read literature that approaches the study of the student-teacher relationships from a power perspective and done a series of observations in a high school.My theoretical frame comprises a concept of power and a series of power categories. These categories include strength, authority, inducement, coercion, violence, resistance as well as to possess power, to have power, to exert power, the scope of power and the base of power.

The aim of this essay is to get knowledge and to evaluate if the media student has equal or evenbetter knowledge of information technology (IT) than his/her teacher. Today the student of IToften has knowledge of hard ware and soft ware sometimes even unknown to the teacher. Themain reason for this might be that IT hitherto has played no prominent part at the institutes ofteacher education. Continuing further education of IT for teachers is also eligible as IT still is arather new subject on the time table.To adopt an empiric approach to the problem I have used trough interviewing and questions bothteachers and students at two upper secondary schools in the province of Värmland. The schoolsare called ?A? and ?B? in my investigation.Does the teacher have enough knowledge to give the student relevant knowledge concerninghard ware as well as soft ware to handle the computer and to utilize its possibilities? How can theteacher act to comply with the students? claims and demands?IT-knowledge can be expressed in a complicated way but I have limited my investigation to therole of the teacher and how he/she manages to teach and instruct concerning a selected numberof soft ware and how the students evaluate their own knowledge compared to that of the teacher.My investigation shows that the teachers consider their knowledge relevant for their task asinstructors and teachers.

In this thesis I will propose and test a pipeline for creating in-game animations using motion capture technology, with the aim to export to a 3D game engine, such as UDK or similar. Even though there are already established pipelines for creating in-game animations in the game industry, they are not of public knowledge and dissemination of information is hindered by the severe NDA (non-disclosure agreements) imposed on the studios and artists. I will therefore use my experience with game production and as a student, to research and propose an optimal pipeline for developing in-game animation that may be used by other students, researchers and independent game developers. The methodology used to test the pipeline will be a case study based on the student project Synergy, which I am developing with other third year students also attending the Game design Education at Gotland University..

Obesity is a growing global health problem among both humans and cats with the risk of several medical conditions as a result. This can be detected and prevented by body condition assessment methods in order to visualize and detect possible or potential weight problems in cats.To achieve the best results, owner and cat should be introduced to this as soon as possible in their contact with veterinary care.Purina Body Condition System and Walthams Feline Body Mass Index are both morphometric assessment methods that are quick, relatively cheap and simple to perform. 20 cats with owners and a veterinary nurse student participated in a study to compare pet owners and a veterinary nurse student's assessment of the Purina Body Condition System and WALTHAM's Feline Body Mass Index. The body condition assessment methods were compared with each other, and it was investigated which method was preferred, the body condition distribution among the studied cats and if long-haired cats' body condition was more often misjudged. Results of the study showed a significant difference between pet owners and the veterinary nurse student's assessment of Purina BCS with a difference in median of 1.

The purpose of this essay was to examine six high school welfare officers' experiences and work with students suffering from social phobia and discuss the welfare officers' view on social phobia from a psychiatric, cognitive and a knowledge theory. The study consists of qualitative interviews with welfare officers from several different high schools and attempts to answer the following questions: What previous experiences do welfare officers have of students with social phobia? How do welfare officers become aware of students with symptoms of social phobia and bring forth their problems? How do welfare officers describe their social work with students suffering from social phobia?The welfare officers' experiences of students with social phobia varied but turned out to be less salient than the amount of research in the area would suggest. The theoretical knowledge also varied, as did the acquiring and use of theory. These findings were then analysed on the basis of Rosmari Eliassons thoughts on knowledge, leading to the conclusion that the interviewed welfare officers do not construct their work on praxis-knowledge.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Apple has since their launch of the Iphone series created a billion dollar business with the market place Appstore. Third-party apps have disrupted the mobile industry, attracted a high number of developers and set the standard for the industry. Despite success, this market has yet not been the topic of any academic study, a fact that makes this thesis important. Under the assumption that apps can be regarded as a service, traditional service marketing theories have been applied with the research goal to map existing business models, evaluate revenue potential and understand best practices of marketing techniques. A series of qualitative interviews with representatives from the difference business models, backed by secondary data describing the domain shows how the Appstore has evolved over time and which marketing practices that appear successful.

This thesis is a case studie of a newly arrived student placed in a regular class in a P-9 school in a suburb south of Stockholm. The purpose of this study is to investigate how the class teacher for the regular class and the Swedish as a second language teacher are working with this student. The research questions are:What are the basic ideas behind the placement of newly arrived students in regular classes with no previous language skills?How is the language development for the newly arrived student according to the teacher of the selected class?What methods and materials are used by the teacher in her teaching to benefit the newly arrived student?s language development?The purpose of my study has been to investigate the teachers and the headmaster?s perspective on how the integration of newly arrived students into the regular class can be done and the decisions context for the placement of newly arrived students into the regular class. The study is based on interviews with two teachers and the school headmaster.

Issues related to multilingualism and its importance to each individual and the whole society are the subject of today?s school debate. The mere fact that the aspects of multilingualism are discussed actively not only in a school environment but even in the mass media and other communities proves that multilingualism is an important and complex phenomenon in our lives.The subject that I have chosen to study into is about the importance of multilingualism for minority individuals and the conditions for their multilingualism. The aim of this research is to investigate the importance of multilingualism for identity formation among several Russian-speaking young people who were born and raised in Estonia, as well as to try to understand the factors that were relevant to these young people's multilingualism and their view on it. Six young people aged 16-19 were considered in this study.

Titel: Redovisningskonsultens förändrade yrkesroll - orsakad av den avskaffade revisionsplikten Ämne: Företagsekonomi/Redovisning Nivå: Kandidatuppsats i företagsekonomi 15 hp Författare: Mimi Eriksson, men03015@student.mdh.seJohanna Johansson, jjn06004@student.mdh.seDiego Velasquez, dvz06001@student.mdh.se Datum: 2009-05-29 Handledare: Ann-Sofi Paul Problemformulering: Vilka möjliga konsekvenser kan ett eventuellt avskaffande av revisionsplikten medföra för redovisningskonsulternas yrkesroll? Syfte: Uppsatsen ämnar ta reda på vilka förändringar som kan uppkomma vid ett eventuellt avskaffande av revisionsplikten för redovisningskonsulterna. Metod: Studien har genomförts med en kvalitativ ansats och ett deskriptivt/deduktivt angreppssätt. Uppsatsens primärdata består av intervjuer gjorda med redovisningskonsulter, revisorer samt SRF och FAR SRS. Slutsats: Förändringarna kommer förmodligen till en början att gå långsamt fram för redovisningskonsulterna. Det som kan komma att ses är att redovisningskonsulten kan även få en mer affärsrådgivande roll. Konkurrensen kan komma att öka mellan revisorer och redovisningskonsulter då möjliga "jävsituationer" kan upphöra vilket leder till att revisorerna kan komma att öka utbudet av kombiuppdrag.

The individual educational plan (IEP) is a document used in Swedish schools. The purpose of the document is to help and support students who have difficulties in their schoolwork in various ways. In my experience, the student does not always understand the importance of establishing an IEP as a support and help at school. In this study I try to understand the students? experience of its relevance and purpose and the impact which can be achieved by an IEP.