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 essay treats how an architect can direct motions of humans with architecture. This is made through an investigation of how the architect Bengt Edman has treated accessibility and motions when creating the student housing complex Vildanden and how it has affected the motions of humans within the area. To visualize how Vildanden relates to the rest of Lund I have made a comparative study with the city planning ideals that prevailed in the period when the area was built.The essay is based on the author's own observations through a phenomenological perspective and a field study including observations and a literature study..

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 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.

?Pedagogiska kvarten? is a project at Örebro University. It is a study that deals with the teachers? perspective of pedagogics. When I came in touch with ?Pedagogiska kvarten? I found it interesting to find out more about pupils? perspective of pedagogics, since the teachers? perspective already had been noticed.

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.

To explore greatly varied opinion between player and reviewer, in relation to new products in ongoing digital game series, an analytic perspective is suggested, that takes the entire game series into account, instead of analyzing games (who are part of a series) as individual productions. This is explored further by introducing a model to support this perspective, based on the game theories by Katie Salen and Eric Zimmerman, as well as Gordon Calleja. This model and chosen perspective is applied against three separate cases to see whether or not it can give insight into the approach of players (of continuing game series) and the differing opinions of players and reviewers..

Today there are many students with behavioral and developmental disorders in schools. One of these disorders is ADHD. The medical designation ADHD stands for Attention Deficit Hyperactivity Disorder. I have chosen to research how two students with ADHD can be included in a fifth grade classroom.This research paper addresses the issues surrounding the student?s day-to-day life with a focus on the classroom.

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.

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

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.

The purpose of our studyis to investigate how the changed Education Act in Malmoe affects the work of school counselor in elementary school and how it further may affect the work. We were also investigating counselors? views on the politically increasing transparency of student health that comes as a result of the new school organization in Malmoe. To obtain our results, we have chosen to use a qualitative research interview, where we have chosen a semi-structured interview form. We have chosen two theories, Foucault -power and discipline and organizational theory.