Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Studiens syfte är att undersöka huruvida svensk press behöver tydligare riktlinjer för hur klander från Pressens opinionsnämnd, PON, ska publiceras, både i papperstidningar och på nätet. Syftet innefattar också att försöka definiera den mest lämpade utformningen för lättillgängliga och etiskt korrekta publiceringar av nämndens uttalanden. Kvalitativa professionsintervjuer med utgivare, medieforskare samt Allmänhetens pressombudsman, PO, analyseras utifrån teorier om pressetisk självsanering och begreppet media accountability. Resultatet visar att PON:s uttalanden är alldeles för långa och otympligt utformade för att tydliga publiceringar ska vara möjliga. Nämndens riktlinjer är förlegade och saknar förankring i det rådande medieklimatet.

Uppsatsen undersöker dilemman och strategier när minderåriga barn och unga ska få komma till tals i svenska nyhetsmedier, och på vilket sätt myndighetsgränsen ingår som en parameter när mediers ansvarighet (media accountability) ska tolkas på detta område. Frågorna diskuteras ur ett barnrättighetsperspektiv, och utgår från barndomssociologins tankar om barndom som en social konstruktion. En analys av de medieetiska kontrollinstansernas friande och fällande av anmälda publiceringar visar att ett flertal etiska övertramp begås i samband med att unga omtalas som brottsoffer eller anhöriga, medan etiska övertramp i samband med intervjuer är betydligt färre, och då framför allt när barn får personifiera sociala problem. Av en kvalitativ intervjustudie med utgivare inom olika typer av nyhetsmedia, varav flera branschdominerande, framgår att utgivare i stort sett helt vill undvika negativa reaktioner från vårdnadshavare. Försiktighetsprinciper och målgruppstänkande dominerar över mångfaldsprinciper.

The aim of this study has been to achieve an increased understanding of the meaning of home for people in homelessness. The study is based on texts written by people in homelessness and a qualitative content analysis has been used to process the material. The result has been analysed with an inductive approach, using parts of the analysis method grounded theory. Three aspects of the meaning of home was identified in the texts; control, self-determination and independence. The lack of a home means a major limitation concerning these aspects, according to the texts.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The Swedish society and welfare model are under constant changes anddevelopment. One of the core areas in this welfare model is the social policy. By analysing the changing role of the organizations in the civil society on a local level with a theoretical typology changes in the roles can be noted. These changes can with a model for ideal types raice questions about bigger changes concerning issues of legitimacy and accountablility. I uses qualitative method including interviews with actors on the local level, earlier reseach in the field and public documents.

The purpose of this study was to gain knowledge and a picture of how foster parents perceive their task, the role of the placed children and their biological parents.  Even how they perceived their family have been affected by the mandates removal. Consistently showed the most positive experiences with strong ties to the children placed. However, there are experiences of the need for additional guidance, support, education and contact with the client to enhance a sense of competence in the task and prevent collapse. Burnout experienced often based in the placed child's difficulties in integration.

This is a study about source criticism in Swedish health magazines in 2014 which is based on Torsten Thuréns positivist philosophy of science and formulations about source criticism. The thesis was based on the hypothesis that the Swedish health magazines are inadequate in their source-critical approach. To prove or disprove the hypothesis a quantitative content analysis of one hundred articles was made. The quantitative content analysis was based on twelve variables and the results showed that the hypothesis to some extent was true. The magazines reported their sources in most cases, but the majority of the sources consisted of various authorities such as doctors, psychologists, and personal trainers.

Aim?Rekryteringsgruppen? (RG) is an organisation that through co-operating with the National Health service aims at optimizing the ability for physically disabled persons to rehabilitate. RG is a non-profit organisation ?using physical and mental exercise for disabled people, mainly neurologically disabled persons.? One of the goals that RG wants to achieve is ?that the target group will be able to live such an active and independent life as possible?. As no previous studies have been done in order to review the adaptation of RG:s work and its effects on the disabled, the purpose of this paper is to examine spinal cord injured individuals perception of independence concerning situation of life, ability to function and physical activity.MethodData have been collected by using three questionnaires.

Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision.

Slovenia and Latvia are two examples of countries which have gone through a successful democratic transition. They were both under authoritarian rule and command economy up until their declarations of independence in the early 90s. Today they have a functional market economy and political pluralism. I have examined transition theories highlighted by Jonas Linde and Joakim Ekman and from these theories sought the explanations to what lies behind the successful transitions of these two countries. The transition in Slovenia was affected by liberalization from within the ruling communist party which then controlled much of the transition process. A relatively large civil society and the fact that Slovenia was not involved in the Balkan War also contributed to the short process.

Tidigare forskning har koncentrerat sig på hur man korrigerar sina åsikter om utgrupper för att inte verka fördomsfull. Vi har istället valt att se om det finns någon skillnad mellan hur svenskar bedömer sin egen ingrupp i närvaro av antingen en ingruppsmedlem (svensk) eller en utgruppsmedlem (utländsk). I studien deltog 120 personer från Lunds Universitet, Malmö Högskola och Malmö Stadsbibliotek som alla var svenskar med svenskfödda föräldrar. De fick skatta svenskars egenskaper i närvaro av antingen en "svensk" försöksledare eller en "utländsk". En accountability-manipulation ingick även i studien då hälften av deltagarna i de båda betingelserna fick svara muntligt respektive skriftligt.

This is a study of how democracy is affected by regionalization. The study focuses on values related to the democracy; these values are representative, transparency, participation, anchoring of decisions and accountability. The case study for this essay is the Regional Development Council of Värmland case study of Region Värmland.1997 a proposition was put forward the Swedish government about changes in responsibilities regarding four Swedish counties. It was decided that Kalmar, Gotland, Skåne and Västra Götaland County would be part of pilot project with extended regional autonomy.Region Värmland was formed at 2001 as a Region Development Council and was at 2007 transformed to a co-cooperative body. Region Värmland has an indirectly elected council, i.e.