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 purpose of this study has been to investigate the views of five teachers on their own leadership, and on the way they make it work in the classroom. The method was a qualitative investigation consisting of separate interviews with five elementary school teachers from three different schools in the southern part of Stockholm. The results showed that a good pedagogic leadership, successful with the pupils, can be characterised as at the same time democratic and "situation adjustable". This includes the ability to formulate the rules of conduct clearly, to take decisions and to create a good working atmosphere in the classroom, so that the pupils can feel secure, and be able to learn and develop. That however, cannot be accomplished if the teacher only maintains a negative communication, reminding the pupils of what is forbidden.

The aim of this bachelor's thesis is to investigate how teachers view the way they build their relationships towards students, both in general and, more specifically, towards those students with some type of attention deficits. The focus of this thesis has been on how great an importance teachers place on this relationship. Especially when it comes to working with students with attention deficits. We also want to know to which extent this relational perspective is rooted in teachers' practice. The theoretical basis of this study is the relational perspective formulated by Aspelin and Persson (2011).

Background A lot of children live in families where a parent is suffering from some kind of mental illness. As nurses we have to notice these children, when we meet patients with mental illnes.Aim The overall purpose of this study was to examine if and how the district/ psychiatric nurse acknowledge the child?s situation, when a parent is suffering from mental illness.Method A qualitative approach was chosen for this study. Six psychiatric nurses and seven district nurses were interviewed. Content analysis was used for the analysis.Result Four main themes appeard in the result: dialogs of different character, family focus, collaboration and report duty.

The use of technology in today's society is frequent and often necessary, but how, when and where are we supposed to learn how to use it? And if it is such a big and important part of our society, then why don?t teachers get more training in how to use the technology? The purpose of this paper is to examine whether teachers attitudes to technology affects their use of technology in their teaching. In school technology can be a complementary to other material, if teachers have the necessary skills to use technology in a pedagogical way. I have chosen to do a qualitative study in form of interviews and observations at a school outside of Stockholm. The results show that both school and teachers must want to work with technology if anyone will be getting something out of it.

Diagnosis of adhd, the cause and consequence. A study about the teachers thought about it.The purpose of this study was to examine teachers experience and views about children diagnosed with adhd, and what implication and effects it gives to the pedagogy strategies in the classroom.This is a qualitative study based on the experience of six teachers from primary school. My results have been compiled and compared to special educational research about adhd, from three different perspectives.The results showed that the teachers who have been working as teachers for a longer period, think that the problems of adhd occur primarily due to environmental causes, but then also say that they think the individual causes matters. It is also these teachers that talks very well about medication as a treatment to cure adhd symptoms. The teachers who have worked the shortest time, most of them have some special education from the teacher education.

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..

This study has examined how teachers in Swedish upper secondary schools work to foster a critical perspective through the education in the subject of Swedish. The study is based on qualitative interviews conducted with three teachers, who have given their views on the role of source criticism and critical analysis of literature in the subject of Swedish. Furthermore, they have described how they incorporate these views into their own teaching.The study has shown that the teachers find that source criticism and literary analysis are interconnected, since both depend on a general critical approach, which they both help foster. The main question the study examined was how Swedish education could help foster a critical perspective. The interviewed teachers' ways of working point out a way: teacher C has integrated source criticism and referencing into most of their education, which makes them central to the education in Swedish.

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

Introduction: Parental involvement is becoming increasingly common in the paediatric health care. Parental participation at home means that parents receive instruction by nursing staff in order to perform a caregiving procedure at home.Aim: To explore parents' feelings about performing caregiving procedures on their child at home, and their experience of instruction about these, and to explore nurses? experiences of their instruction to parents.Method: A descriptive quantitative and qualitative design using questionnaires with statements to be responded by nurses and parents according to scales graded 1-10. The study was carried out during the autumn of 2009 at a pediatric unit in the University Hospital in Uppsala.Results: Ten completed questionnaires from the nursing staff and ten from parents were obtained. The mean assessment of parents' perceived safety and security, and their perception that their questions had been answered ranged between 8,6 and 9,2.

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.

To give positive visualizations or not - A study about different ways to communicate with students. Our brain is creating visualizations. In goal settings this visualization can be helpful or obstruct the way to the goal. There are exercises to help people create as good visualizations as possible. As a teacher I wish to give my students positive and creative visualizations.

This is a comparative study between traditional group work and cooperative learning among 9 graders at a Swedish high school. The classes did an assignment that involved translating and then both students and teachers answered a questionnaire. An example of how profitable cooperative learning is is the fact that the speech activity was more equal in the cooperative groups. All the students in the cooperative groups had to contribute to the assignment in order to fulfill the assignment. The reason for higher speech activity is the structure of cooperative learning, which involves roles suited for the assignment.

The Swedish school is today a meeting place for many people with different cultures. The teacher education at Södertörn University have since 2002 been influenced by an intercultural profile. The purpose of this study is to investigate how the intercultural profile of Södertörn University is expressed in preschool- teachers/ teachers work. Is an intercultural approach requested in schools and is intercultural approach useful and applicable in the teaching profession? The report is based on a qualitative study of what intercultural competence means for five preschool- teachers/ teachers who have graduated from Södertörn University.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.