Background: Currently Sweden has the possibility to like other EU countries raise the Limits of statutory audit, but have chosen significantly lower Limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the Limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the Limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This is a discourse analysis of three WebPages which topic is sexual information. Our purpose is to examine the WebPages RFSL (The Swedish Federation for Lesbian, Gay, Bisexual and Transgender Rights), RFSU (The Swedish Association for Sexuality Education) and UMO (Reception for young people) from a queer theoretical perspective and illustrate how they discuss the subjects? gender, sexual preference and sexual Limits. Our questions are; what information about gender, sexual preference and sexual Limits are presented on the WebPages RFSU, RFSL and UMO, and what similarities and differences can be identified and how can these be analyzed from a queer perspective? Our material was collected from the three WebPages and categorized according to three topics of interest; gender, sexual preference and sexual Limits.

The views on and the knowledge of the introduction of iron to Scandinavia have change by the history of archaeology. The results and discussions are put in the context of time and how that time is reflected in their work and texts. This Limits that scholars put up to orientate themselves conceal the complex reality. The Limits are changing all the time and is dependent of time and person..

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or Limits the employees and their activities.

The purpose with this study was to show the relations between parents and youths from an adult perspective. We wanted to examine in what way the individualized society, Limits and psychic health and unhealthy with parents could affect their youths. We chose to make a qualitative inquiry about this subject and had implemented interviews with social welfare secretaries, recreation leader and night walkers. To receive a deeper insight participant observation with night walkers, participant in parent education and participant in three different recreation centres was carried out.Both writers were interested in relations and relations making between people, which led us in to the chose subject. We did not found any earlier research in the subject which made the investigation even more interesting.

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or Limits the employees and their activities.

Människans balanssinne är ett av våra viktigaste sinnen som dagligen sätts på stora prov då vi som tvåbenta individer ska upprätthålla kroppen i normal position vid rörelser och aktiviteter. Människans balans bygger på tre olika sensoriska system som arbetar i synergi för att upprätthålla kroppen i en bra position. Balance Master är ett mätinstrument för att mäta människans posturala kontroll. Syfte: Studiens syfte var att undersöka reliabiliteten i balanstesterna Unilateral stance och Limits of stability utförda på en Neurocom balance master över bestämd tid på friska individer. Material/metod: 11 friska försökspersoner mellan 23 och 29 år utförde balanstesterna Limits of stability och Unilateral stance vid fyra olika testtillfällen.

Södra Cell Mörrum is one of the five paper pulp plants that are included in Södra Cell, and the paper pulp that is produced here is not only sold to Swedish paper mills. Most of the paper pulp is exported to different countries in Europe. In the manufacturing process the plant needs different kind of process water and there are guideline values for how much copper, iron and sodium this water is allowed to contain. Analyzes of this water is in the current situation done with an atomic absorption spectrometric instrument (AAS-instrument) with a flame. Measurements done with flame-AAS of samples that have concentrations near the guideline values for copper, iron and sodium, are not reliable. The reason for not being reliable is that the quantitation Limits of these metals are higher than the limit values.

Abstract      Background: Stroke, caused by a blood clot or a bleeding in the brain, is one of the large endemic diseases in Sweden. The symptoms are very individual and depend on where the stroke is located. The nurse is a key person due to the importance to individualize the rehabilitation of the patient. The consequences after a stroke are not only visible functions reductions but also cognitive and practical problems. Stroke often leads to extensive changes in life, and individuals who get a stroke have to adjust their daily life. Aim: The aim of the study was to describe individuals? experiences of changes in daily life, one year or more after a stroke. Method: An inductive, qualitative approach was used.

To better understand how various factors affect the establishment of forest and trees around the tree line-ecotone, this study was conducted in Troms County, Norway. The altitude of different forest and tree Limits together with the surrounding vegetation type were collected during August 2011. Comparisons of the collected data were made with previously collected data from the same sites conducted 1914 and 1915. On average the forest limit has expanded with 26 meters in altitude, however, an expansion is not statistically significant for the whole area. The tree limit has significantly expanded in altitude.

Människans balanssystem kan beskrivas utifrån tre delkomponenter, det vestibulära, det visuella och det somatosensoriska systemet. En rad olika skador och sjukdomar som påverkar dessa system stör därmed också balansen. Balansstörningar kan verifieras med hjälp av funktionella tester eller teknisk utrustning. Då teknisk utrustning används är det vanligt att instrument utnyttjas med kraftplattor i syfte att mäta det posturala svajet hos patienterna. Vid balansutvärdering är det viktigt att de instrument som används är validitets och reliabilitetstestade.

This paper investigates the relations between the fantasy genre and the phenomena of escapism. It also delves into the factors which motivates consumption of various fantasy mediums. This is done through interviews with six different fantasy-consumers, along with two observations; of which one is performed at a science fiction convention and the other at a table-top role playing game. The study resulted in a basic understanding of escapism ? it is not limited to the fantasy genre, and fantasy consumers do not deny that fantasy is a form of escapism.

On board ships different type of maintenance activities take place. Some of those require working with vibrating handheld tools. Traditionally there is a high awareness of the risks with different type of duties such as protecting the skin from oil or other chemicals, the eyes from splashes and hearing from high noise levels. The experience we have from our time as on-board cadets are that there is less information about vibration hazards available compared to the information concerning other hazards on board.There are threshold values that workers, by law, are not allowed to exceed when working with handheld vibrating tools. The purpose of this study is to investigate how common the use of this type of equipment that can cause damage by vibrations, to the hands and arm amongst the deck crew, and if the crew informed about the risks involved.

Title: "In the verdict, reality is reconstructed" - a documentary study of how sex is reproduced in verdicts of LVU-cases.The aim in our study is to see how existing circumstances revolving power between the gender, are contained in court, through language and differences in the sentences and expressions that are used in the verdicts. In this study we have reviewed verdicts about young people who are taken in to custody care by Lag (1990:52) med särskilda bestämmelser om vård av unga.We have reviewed verdicts from the county administrative court in Kalmar, from January in 2007 to October in 2008. Through the analysis we have taken into considerations and worked with earlier research and litterateur containing different theoretical approaches to feminism.The result of the study shows, that despite of a neutral law, girls and boys, women and men are judged and treated different, because of their sex. Depending on your sex, you are expected to behave according to norms and values. These norms and values are not the same for girls and boys.

Animal welfare can be measured in several different ways; for example by using animal-based measurements. It has been shown that register data from the Swedish Official Milk Recording Scheme can be helpful when identifying herds at risk of having poor animal welfare, which led to a development of the advisory service of ?Ask the Cow? and the web report ?Animal Welfare Signals?. The aim of this project was to find out if register data from ?Animal Welfare Signals? can be used as a screening tool for detecting herds at risk of having poor animal welfare and in need of an ?Ask the Cow?.