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.

The strategy when you change the visual part of the brand identity is often referred to as Corporate rebranding and is seen as a good way to show that a company has undergone a change. Despite high risks and high costs, this strategy has become more common and there are companies today who make the choice to change an already well-known graphic profile. This phenomenon is what underlies this essay?s problem statement: Why does a company with an already well-known graphic profile choose to change it and how does the process behind the change occur? In what way have the company?s customers recognized the change and how has the company?s image changed in this context? The purpose of this essay is therefore to explore the process that occurs when a company in the sport and fashion industry changes its visual identity and to explore how the company?s customers have perceived the change.To fulfil the purpose of the essay a case study was carried out on a company?s Corporate rebranding process. The company that was chosen was the Swedish sports retail chain Stadium Sweden AB who decided to change its graphic profile even though their logo was one of the two most recognized in their field.

Mycket forskning inom ämnet postoperativ smärta är gjord. Det är ett komplext ämne och studier visar att det förekommer att patienter smärtlindras otillräckligt. Syftet med den här studien var att beskriva vilka metoder sjuksköterskan använder sig av för att bedöma akut postoperativ smärta, och vilka för och nackdelar som finns med de olika metoderna. Vi ansåg att en litteraturstudie var mest lämpad för vår studie och har använt oss av tolv artiklar i resultatet. Där identifierade vi fyra kategorier som beskriver hur sjuksköterskan bedömer postoperativ smärta.

Petro-electric IFVs (Infantry fighting vehicles) or hybrid-IFV?s are not a new phenomenon. During the 1900?s Germany as well as the U.S both tested vehicles constructed with hybrid technology. In spite of several identified advantages, no serving hybrid-IFV exists today.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

?The new labour party? A study of the labor-market policy ideas of the Moderata samlingspartiet and their ideological change?Thesis in Political Science (C-level) at Karlstad University byJenny Ljung, Fall 2006Tutor: Susan MartonThe labour-market policy of the Swedish Moderaterna may have undergone changes in the liberal ideology. During the election the year 1991 Moderaterna focused upon questions that concerned the economic growth and the free market. In the election at year 2006 Moderaterna appointed themselves as ?the new labour party? and were called social liberals by several critiques.

A radical change is taking place in the world today: some former colonies are now booming economically while several former colonizers are suffering from economic crisis. Postcolonial theory states that old structures from the colonization are keeping the South poor and the North rich. Today there?s a shift in these structures as former colonizers Spain and Portugal are forced to ask for economical support from their former colonies.The colonial discourse separated white from black and depicted the population in the colonies as the absolute antithesis of the Europeans. In Portugal circulated also lusotropicalism, an ideology that claimed Portugal as absolutely free of racism, a statement with great influence in the postcolonial Portugal.On the basis of semi-structured focus groups I will in this paper do a discourse analysis of young, university educated Portuguese identity/ies in relation to the former colonies and the changing relations to these countries.

SWITCH- Swedish Intelligibility test for children, is a test thatmeasures intelligibility of children's speech through repetition of singlewords. The test is computer generated and consists of 1000 word listsrandomly selected for each assessment. The purpose of this study was toexamine the equivalence, reliability and validity in the word lists. Word listswere tested on ten children with typical language development (N group)and ten children with speech deviation (T group). The children were audiorecorded when they repeated two lists.

Syfte och frågeställningarSyftet med studien är att undersöka och jämföra hur klassrumsundervisning bedrivs i två svenska och två finska skolor för att finna möjliga förklaringar till PISA-undersökningens resultat (Programme for International Student Assessment). Syftet besvaras med hjälp av följande frågeställning: Hur och till vad utnyttjas lektionstiden till? Hur upplevs det allmänna klassrumsklimatet? Hur ser ledarskapet i klassrummet ut?MetodDe metoder som använts i studien är löpande och på förhand kategoriserade observationer och kvalitativa intervjuer. Totalt har 24 klassrumsobservationer, tio lärarintervjuer och två intervjuer med rektorer genomförts vid två högstadieskolor i Storstockholm och vid två högstadieskolor i Helsingfors. Det som observerades var; lektionsinnehållet och tiden lagd på olika moment, elevernas självständighet, det disciplinära klimatet och relationen mellan lärare och elev samt klassrumsklimatet.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

In this comparative study, intelligibility (as measured by SWINT; SwedishIntelligibility Assessment) and self-rated communicative ability (as measuredby SOK; a self-report questionnaire concerning communication) were investigatedin 29 young adults with repaired cleft lip and palate (CLP) and in 50 age-matchedcontrols. The purpose of the study was to investigate if the outcome of these measuresdiffered between groups and/or with regard to sex, and also to identify possiblecorrelations between SOK and SWINT. Results show that young adults withrepaired CLP had a more positive attitude towards their communicative ability thancontrols, as did men with repaired CLP compared to male controls. Intelligibilitydid not differ between the two groups. A correlation between degree of intelligibilityand self-rated communicative ability was found in young adults with repairedCLP.