BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Den här studien berör några av de miljöpsykologiska grunderna i Alnarps Rehabiliteringsträdgårds uppbyggnad. Den ger förslag på hur karaktären rofylld kan förstärkas och hur säsongen kan förlängas i den restorativa delen av välkomstträdgården med växter som tilltalar flera av våra sinnen. Deltagarna som kommer till trädgården har i regel stressrelaterade åkommor såsom utmattningssyndrom och har varit sjukskrivna en längre tid. De är ofta mycket känsliga på grund av fysisk och psykisk utmattning. Studier visar att deltagarna har behov av en kravlös miljö där de kan få vara ostörda.

This study investigated how banner ads, depending on its quality and placement,can capture a user's attention while searching for editorial content in an online newspaper. Furthermore, the user's search strategy was also studied to see whether it varied depending on the placement of an ad. An experiment was conducted where 20 subjects searched for articles in a Swedish online newspaper while their eye ovement was recorded with a headmounted eye?tracker. In each search task the online newspaper contained either a low quality ad or a high quality ad.

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.

SammanfattningSyfte och frågeställningarSyftet med den här studien var att undersöka självrapporterad fysisk aktivitet och stillasittande hos personer med olika aktivitetsnivå på arbetet.    Skiljer sig den fysiska aktiviteten i olika domäner (transport, hem och fritid) respektive den totala fysiska aktiviteten utöver arbetet beroende på aktivitetsnivå på arbetet?Skiljer sig tiden stillasittande beroende på aktivitetsnivå på arbetet?MetodFör att uppfylla syftet valdes en kvantitativ metod med tvärsnittsdesign. Data samlades in med hjälp av enkäten International Physical Activity Questionnaire (lång version), där frågorna om fysisk aktivitet är uppdelade i fyra domäner; arbete, transport, hem och fritid och berör intensitet, frekvens och duration. Frågorna om stillasittande är uppdelade för vardag och helg. Urvalet bestod av personer som arbetade heltid och flera olika yrken inkluderades i studien.

Studiens syfte var att undersöka tränares ledarskap och dess betydelse för elithandbollsspelares tävlingsoro samt om det finns skillnader mellan män och kvinnor. Undersökningsdeltagarna var 116 elithandbollsspelare med medelåldern 21,81 år (SD=3,54) och åtta elithandbollstränare med medelåldern 41,38 år (SD=5,83) från åtta olika klubbar. Undersökningsdeltagarna besvarade enkäter bestående av instrumenten Developmental Leadership Questionnaire (DLQ) och Competitive State Anxiety Inventory-2 (CSAI-2) vilka avsåg att mäta utvecklande ledarskap samt tävlingsoro. Resultaten indikerade att utvecklande ledarskap har en reducerande effekt på kognitiv-, somatisk- och total tävlingsoro samt att utvecklande ledarskap har starkast effekt på kvinnliga elithandbollspelare. Resultaten indikerade även att kvinnliga spelare har högre grad av alla tre kategorier av tävlingsoro oberoende av ledarstil.

Man?s impact on the environment is something that increasingly becomes topical in today?s society. Because of this, several companies have started to take interest in the effects they?re responsible for, not least considering their image. Emissions of carbon dioxide generated from goods traffic are accountable for a large part of the total emissions of greenhouse gases in the world.

Lekarbete/lek som specialpedagogisk metod används bland annat för att hjälpa splittrade, otrygga och okoncentrerade barn, barn i sorg och barn med negativ självuppfattning, genom att leka i närvaro av en intresserad vuxen i ett speciellt lekrum. Barn som upplever skilsmässa kan få dessa reaktioner som behöver bearbetas och vi ville ta reda på om det går att hjälpa dessa barn med lekarbete. Vi ville undersöka hur lekarbete kan stödja skilsmässobarn i åldern 4-7 år samt om lekpedagogernas förhållningssätt har betydelse för barnets bearbetning. Vi ville lyfta fram lekpedagogers erfarenheter och hur de upplever sitt förhållningssätt. Studien bygger på kvalitativa intervjuer av lekpedagoger. Studien visar att lekarbete är stödjande för barn i åldern 4-7 år som upplevt föräldrars skilsmässa. Barnet kan i lekarbete skapa förståelse och få ordning på sina tankar. Lekpedagogernas förhållningssätt har betydelse för barnets bearbetning eftersom de ger barnet total uppmärksamhet..

The aim of this study was to explore how young students can be taught during their first year of learning English towards the A1 level according to The European Framework of Reference for Languages, and how the students understand their own learning. The study was carried out in two different classes but with the same teacher, who is qualified to teach English to young learners. The result is based on the analysis of a total of twelve observations of English lessons in two classes in school year one and eight group interviews with the students. Recurrent ingredients through all lessons were activities such as listening to teacher talk, watching films or film clips, singing songs and doing rhymes, using drama activities, talking about the meaning of learning English, practicing guessing competence and learning new vocabulary. The teacher consistently talked about and taught different strategies for language learning.

Dark Tourism is a relatively new concept, but as a phenomenon it has existed for centuries in the form of pilgrimages and gladiator games. The term includes visits to places associated with death and disaster, and has in more recent years become a highlighted tourist niche. This paper addresses the phenomenon of Dark Tourism and the reasons behind a visit to such an attraction. To find out the motive behind people's visits, interviews were conducted with respondents who have previously visited one or more Dark Tourism sites. A total of 32 people were interviewed about what influenced them to go to such a macabre place.

Not much is today known about how epiphytic lichens are effected by fire. A considerable part of the fires in Sweden today are prescribed fires for the purpose of environmental conservation. How these fires affect lichens is largely unknown. The aim of this study is to find out how epiphytic fruticose and foliose lichens on Scots pine are affected by fire, and to elucidate the relationship between fire intensity and the survival of lichens and later re-colonization. The study was performed at three locations just outside Umeå in Västerbotten that were burned 5-7 years earlier. In all locations there were larger groups of surviving Scots pines with varying amount of fire-damage in the crown, which enabled a reconstruction of fire intensity.

The aim of the present study was to evaluate if pulsed inhaled nitric oxide (PiNO) could be used as a treatment for hypoxemia during general anaesthesia in colic horses. Previous studies have shown a positive response in horses receiving PiNO in comparison to controls, but these studies have only included healthy individuals. A total of 30 horses were included in this present study, they all underwent abdominal surgery because of acute colic that could not be medically treated. Fifteen of the horses received PiNO and 15 horses served as a control group. Arterial oxygenation was improved in all horses receiving PiNO.

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.

Denna uppsats använder branschvis sysselsättningsförändring i Sveriges 21 län mellan åren1995-2002 som ett mått på regional tillväxt. Alla branscher i ett län delas in enligt SNIsystemetsbranschklassificering. För varje bransch beräknas enligt Economic-base modellenen lokaliseringskoefficient som visar branschens sysselsättningsandel i länet i förhållande tilldess sysselsättningsandel i riket. Den bransch som i respektive län uppvisar högst värde påkoefficienten benämns basindustri. Sambandet mellan sysselsättningsförändringen i varje länsbasindustri och länets totala sysselsättningsförändring undersöks genom en paneldatastudie.Förutom basindustrins sysselsättningsförändring används den länsvisa befolkningsnivån somförklarande variabel.

My goal in this study was to research how teachers with education in pedagogical drama think about drama and how to use it as an educational tool. The method I used to acquire the results was by interviews. In total I interviewed six different teachers which had some kind of education in pedagogical drama. This study revealed that all the teachers in some way used educational drama in preschool. The purpose with educational drama is to improve the children's fantasy, creativity, empathy, self-awareness and also their ability to co-operate with other children.