Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

What affects recognition most – wrong wordstress or wrong word accent?

In an attempt to find out which of the two Swedish prosodic contrasts of 1) wordstress pattern and 2) tonal word accent category has the greatest communicative weight, a lexical decision experiment was conducted: in one part word stress pattern was changed from trochaic to iambic, and in the other part trochaic accentII words were changed to accent I.Native Swedish listeners were asked to decide whether the distorted words werereal words or ‘non-words’. A clear tendency is that listeners preferred to give more‘non-word’ responses when the stress pattern was shifted, compared to when wordaccent category was shifted. This could have implications for priority of phonological features when teaching Swedish as a second language.

The relative perceptual weight of two Swedish prosodic contrasts

Abstract. In addition to 9 vowel and 18 consonant phonemes, Swedish has three prosodic phonemic contrasts: word stress, quantity and tonal word accent. There are also examples of distinctive phrase or sentence stress, where a verb can be followed by either an unstressed preposition or a stressed particle. This study focuses on word level and more specifically on word stress and tonal word accent in disyllabic words. When making curriculums for second language learners, teachers are helped by knowing which phonetic or phonological features are more or less crucial for the intelligibility of speech and there are some structural and anecdotal evidence that word stress should play a more important role for intelligibility of Swedish, than the tonal word accent. The Swedish word stress is about prominence contrasts between syllables, mainly signaled by syllable duration, while the tonal word accent is signaled mainly by pitch contour. The word stress contrast, as in armen [´arːmən] ‘the arm’ - armén [ar´meːn] ‘the army’, the first word trochaic and the second iambic, is present in all regional varieties of Swedish, and realized with roughly the same acoustic cues, while the tonal word accent, as in anden [´anːdən] ‘the duck’ - anden [`anːdən] ‘the spirit’ is absent in some dialects (as well as in singing), and also signaled with a variety of tonal patterns depending on region. The present study aims at comparing the respective perceptual weight of the two mentioned contrasts. Two lexical decision tests were carried out where in total 34 native Swedish listeners should decide whether a stimulus was a real word or a non-word. Real words of all mentioned categories were mixed with nonsense words and words that were mispronounced with opposite stress pattern or opposite tonal word accent category. The results show that distorted word stress caused more non-word judgments and more loss, than distorted word accent. Our conclusion is that intelligibility of Swedish is more sensitive to distorted word stress pattern than to distorted tonal word accent pattern. This is in compliance with the structural arguments presented above, and also with our own intuition.

¿Neurodidáctica aplicada? : Una investigación sobre las aplicaciones de la neurodidáctica en la enseñanza de español y en concreto en el libro de texto Caminando 3.

This thesis analyzes the teaching material Caminando 3 from a neurodidactic perspective. The discipline of neurodidactics is young and controversial and the aim of this investigation is to present an understanding of the use of practical applications of neurodidactics in written material of education in Spanish as a second language. The methods applied are a quantitative and objective analysis of measurable aspects in Caminando 3 and a qualitative, subjective analysis which is interpreting fundamental understandings of language learning which Caminando 3 reflects in its structure and content. The results show that there are several aspects in Caminando 3 which are supported by the evidences and advices of the neurodidactic theories and simultaneously there are details in exercises and parts of the layup containing a level of repetition and prediction which are directly harmful to the process of acquisition, according to neurodidactic theories. The conclusion is that a more dynamic teaching book can be produced with guidelines that can be created using these results. Further investigations will have to measure the knowledge and success of the pupils to decide whether neurodidactics is a successful complement to traditional didactics of second language learning.

Interaction and Persuasion:An analysis of the use of rhetorical devices in Gordon Brown's speech to the Labour Party Conference, on September 25, 2006

This essay has identified and analysed rhetorical devices in Gordon Brown’s speech delivered at the Labour Party conference on September 25, 2006. The aim of the study was to identify specific rhetorical devices which are described as interactional resources, analyse their uses and discuss possible effects that they may have when included in a political speech. The results are based on my own interpretations but are supported by information provided in current literature by analysts and researchers of rhetoric use. The result findings could probably serve as evidence of the need for better understanding of the devices used by politicians in their relentless endeavours to influence audience decisions.

Tapping into Floor Staff: Using the knowledge of floor staff to conduct formative evaluations of exhibits in a Canadian science centre

Most science centres in Canada employ science-educated floor staff to motivate visitorsto have fun while enhancing the educational reach of the exhibits. Although bright andsensitive to visitors’ needs, floor staff are rarely consulted in the planning,implementation, and modification phases of an exhibit. Instead, many developmentteams rely on costly third-party evaluations or skip the front-end and formativeevaluations all together, leading to costly errors that could have been avoided. This studywill seek to reveal a correlation between floor staff’s perception of visitors’ interactionswith an exhibit and visitors’ actual experiences. If a correlation exists, a recommendationcould be made to encourage planning teams to include floor staff in the formative andsummative evaluations of an exhibit. This is especially relevant to science centres withlimited budgets and for whom a divide exists between floor staff and management.In this study, a formative evaluation of one exhibit was conducted, measuring both floorstaff’s perceptions of the visitor experience and visitors’ own perceptions of the exhibit.Floor staff were then trained on visitor evaluation methods. A week later, floor staff andvisitors were surveyed a second time on a different exhibit to determine whether anincrease in accuracy existed.The training session increased the specificity of the motivation and comprehensionresponses and the enthusiasm of the staff, but not their ability to predict observedbehaviours with respect to ergonomics, learning indicators, holding power, and successrates. The results revealed that although floor staff underestimated visitors’ success ratesat the exhibits, staff accurately predicted visitors’ behaviours with respect to holdingpower, ergonomics, learning indicators, motivation and comprehension, both before andafter the staff training.

New Meanings to Old Rituals : The Emergence of Mourning Rituals in Shiʿite Islam

This paper will discuss the emergence of Shiʿite mourning rituals around the grave of Husayn b. ʿAli. After the killing of Husayn at Karbala’ in 61/680, a number of men in Kufa feel deep regret for their neglect to come to the help of the grand­son of the Prophet. They gather and discuss how they can best make penitence for this crime. Eventually, they decide to take to arms and go against the Umayyad army – to kill those that killed Husayn, or be killed them­selves in the attempt to find revenge for him. Thus, they are called the Penitents (Ar. Tawwābūn). On their way to the battlefield they stop at Husayn’s tomb at Karbala’, dedicat­ing themselves to remorseful prayer, crying and wailing over the fate of Husayn and their own sin. When the Penitents perform certain ritual acts, such as weeping and wailing over the death of Husayn, visiting his grave, asking for God’s mercy upon him on the Day of Judgment, demand blood revenge for him etc., they enter into already existing rituals in the pre-Islamic Arab and early Muslim context. That is, they enter into rituals that were traditionally performed at the death of a person. What is new is that the rituals that the Penitents perform have partially received a new content. As described, the rituals are performed out of loyalty towards Husayn and the family of the Prophet. The lack of loyalty in connection with the death of Husayn is conceived of as a sin that has to be atoned. Blood revenge thus be­comes not only a pure action of revenge to restore honor, but equally an expression for true religious conversion and penitence. Humphrey and Laidlaw argue that ritual actions in themselves are not bearers of meaning, but that they are filled with mean­ing by the performer. Accord­ing to them, ritual actions are apprehensible, i.e. they can be, and should be filled with meaning, and the people who perform them try to do so within the context where the ritual is performed. The story of the Penitents is a clear example of mourning rituals as actions that survive from earlier times, but that are now filled with new meaning when they are performed in a new and developing move­ment with a different ideology. In later Shiʿism, these rituals are elaborated and become a main tenet of this form of Islam.

The Big Crunch : A Mapping of the Swedish Party System from 1991 to 2010

Previous research claims that there has been a narrowing of distance between the Swedish political parties. Typically, such research into political distance has primarily focused on studying voters rather than the political parties themselves. In this article, the author conducts a longitudinal analysis of Comparative Manifesto Project data to determine if, and to what extent, the political parties have converged ideologically on a Left-Right continuum in the period 1991-2010. After first unraveling the concept of political distance, the author moves on to explain why the ideological dispersion of political parties is an important and consequential characteristic within party systems. Furthermore, the author argues that the Left-Right ideological scale continues to be a highly useful model with which to conceptualize and study this characteristic. The author then discusses the methodological approach and explains why quantitative manifesto data, often overlooked in favor of voter interview data, is deemed a valid and reliable material for measuring the ideological positions of political parties. The findings are that there indeed have been over all tendencies of ideological convergence between the blocs and that, in terms of how political parties are dispersed on a Left- Right ideological continuum, by 2010, the Swedish party system (the Sweden Democrats excluded) had become much less polarized than it had been in 1991.