The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Skolans bedömning kan ha stor betydelse för en elevs framtid och det är av största vikt att den är likvärdig och rättssäker. Syftet med studien är att undersöka hur några lärare arbetar med bedömning och om lärarnas sätt att arbeta med bedömning är likvärdig och rättssäker. Vi har använt oss av den kvalitativa forskningen och genomfört 3 semi-strukturerade intervjuer i grupp.Studien visar att skolorna arbetar olika med bedömning. Det finns de som sätter eleven i fokus och är fullt medvetna om vad styrdokument med dess mål och kriterier har för relation till och betydelse för bedömning. De inser vikten av en likvärdig och rättssäker bedömning.

E.ON Elnät has in their project Operational Performance developed a priority tool forconstruction and operation. The tool will help the users to increase the capability to prioritybetween new development projects and removal of faults. The tool can be seen as a measuringfor different bay?s reliability, size and the community usefulness. The result of the priority isdirectly connected to which calibration that is chosen in the tool.The priority tool is still under development and there is therefore an uncertainty about howsensitive the tool is for changes in the calibration.

The most common reason for a horse owner to seek veterinary care for their horse is related to the musculoskeletal system. Assessment of the horse's movement pattern is essential in the equine veterinary work. How uniformly veterinarians evaluate the lame horse may have both diagnostic and prognostic significance, such as follow up examination by the same or different veterinarian. The purpose of this study was to evaluate whether there are between-veterinarian differences in assessing lameness in the same horse. In total 12 veterinarians evaluated 80 video sequences of 4 horses with induced lameness and made an evaluation of the affected limb as well as the degree of lameness.

Detta examensarbete behandlar spelares känslor påverkat av Freemans (2004) emotioneeringstekniker samt ifall känslor berör spelares handlingar. Detta testades genom utveckling av ett textbaserat spel, detta gjordes två i versioner, en med implementerade emotioneeringstekniker samt en utan. Dessa utvärderades med flera metoder, för att se om känslor kunde observeras. Den huvudsakliga metod som användes var SAM (Self-Assessment Manikin) (Lang, 1980). Syftet med undersökningen var att undersöka om Freemans emotioneeringstekniker väcker känslor som är observerbara med etablerade testmetoder.Undersökningen visade att teknikerna påverkade spelarnas tänkande och handlingar, dock kunde inga observerbara känslor ses av de metoder som användes.

This study is qualitative and aims to describe and analyze how senior citizens with alcohol- related problems are recognized by social workers within local care for the elderly. The empirical material consists of eleven semi-structured interviews which was completed with the help of social workers within local elderly care. The findings of the study shows that the processing of the senior citizens alcohol related problem can be explained as an identified ?awareness process.? Further, the findings of the study shows that awareness is often made by others than the social workers themselves. The study has also showed that known versus unknown information about present alcohol-related problems, tends to be crucial for when and how awareness is made in the ?awareness process?. .

New tools for the assessment of aphasia are important for bothclinical work and research. To see how they relate to already existing testscan increase their usefulness. Western Aphasia Battery ? Revised was translatedto Swedish and compared with the Swedish aphasia test A-ning, partlyto compare content and partly to see how sixteen people aged between 22and 92 with aphasia performed on the tests. The subtests did not correspondcompletely and the type of items included varied a lot.

Forensic psyhiatric care protects the society by giving patients care to diminish risks of serious crimes. In their work the nurses use different care methods to help and support the patient in managing his or her life situation. To clarify how a group of nurses describe the nursing process in forensic psychiatric care. A qualitative study based on interviews. Six nurses were interviewed about their work in four different forensic psychiatric care units.

The aim of this essay is to investigate which of the goals in the syllabus, and with that what knowledge of Swedish, four students taking the SFI (Swedish for Immigrants) level 3 course believed themselves to have attained and to compare their self-assessments with their results on the National Test of Swedish for adult immigrants.The method used for the investigation is the individual interview. In addition to taking the National Test, the participants in the investigation were asked to mark the goals they believe themselves to have attained.The results show that the informants who best demonstrated awareness of their own knowledge are able to talk freely about their knowledge and difficulties, and when they mark the goals they believe they have attained, these correspond, on the whole, to how they responded in the interviews.One of the informants finds it more difficult than the others to assess her knowledge. A comparison between her experiences and the National Test results revealed several inconsistencies. For example, she claims that she can communicate in Swedish, but still she didn?t pass the test..

Studiens syfte var att undersöka samband mellan terapeuters känslor och behandlingsutfall. 27 terapier undersöktes, som ingick i forskningsprojekt på Ericastiftelsen; Erica Process and Outcome Study (EPOS) och Målprojektet. Terapeuternas känslor undersöktes med hjälp av självskattningsformuläret Feeling Word Checklist (FWC) och samband mellan skattningar och behandlingsutfall mätt med Children´s Global Assessment Scale (CGAS) undersöktes. Sex psykoterapier analyserades kvalitativt utifrån terapeuternas beskrivningar av terapin i regelbundet ifyllda formulär. Huvudresultaten visar att distans i terapins inledningsfas var förknippat med sämre utfall.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Thor,Cecilia och Thor Kristina (2006) Lärares erfarenheter av validering på Komvux. ( Teatcher´s experience of assessment at Komvux). Skolutveckling och ledarskap, Lärarutbildningen 60p, Malmö Högskola.Syftet med denna uppsats är att undersöka vad lärare,som arbetar med validering inom omvårdnadsprogrammets flexibla vuxenutbildning,har för erfarenheter av dagens valideringsprocess på Komvux.Vi vill också ta reda på om de har några förslag på förändringar eller förbättringar gällande valideringsprocessen.Vi har intervjuat nio lärare som arbetar på tre olika Komvuxskolor.Resultatet visar att många lärare vill flytta valideringsprocessen från skolmiljön till den kliniska verksamheten.De anser också att själva bedömningen av en individs kunskaper bör ske individuellt men själva självskattningen kan göras i grupp.Vidare menar lärarna att svenska språket har stor betydelse i valideringssammanhang.Nationella riktlinjer och nationell valideringsutbildning är något som vissa lärare anser vara viktigt för att få en likvärdighet i valideringsprocessen..

Aggression is a normal part of a dog?s behaviour repertoire and has always been an evolutionary relevant behaviour. Even if aggression in some contexts is relevant, it is one of the most common problem behaviour reported by dog owners. It has been discussed if some breeds are more likely to show aggression and therefore should be banned. On the 1st of January 2008 a new act was enforced by the Swedish government giving the police force greater authority in decisions to apprehend and euthanize dogs if they after an appropriate evaluation of the dog?s temperament think it is necessary.

This report deal with grades and evaluation in intermediary school, which grading systemshas been and is used in intermediary school and their benefits and disadvantages. The purposewith this report is to find out how the different grading systems has functioned since thebeginning of the Swedish intermediary school to present day and speculate what the futurewill show considering the changes the Swedish school in general is facing. My main result isthat the literature and the teachers, both retired and active, share the same view regarding thepros and cons with grading. When it comes to the matter of in which class should initiate, allthe approached teachers has different opinions. The procedure which I used to get my resultsincludes a literature analysis about grading and evaluation, covering both printed andelectronic sources, where I have compared the views of the different scholars.

The aim of this study is to examine what social workers consider as ?challenging behaviour? among adolescents, but also to examine the connection between investigation and intervention in cases where such behaviour is being displayed. The questions of the study are to examine what social workers think of the instrument of assessment BBIC (Children?s Needs in Focus) and how the usage of BBIC affect social workers understanding of challenging behaviour. Moreover, it is a qualitative study and the respondents are all social workers with various length of professional experience who work with making decisions in juvenile welfare cases.