This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

The out-of-town retail establishments are part of the dramatic structural changes in the retailing of food and groceries. There are however strong indications suggesting these establishments result in negative externalities concerning areas such as pollution and urban environment. The purpose of this study is to describe and, from an economic perspective, analyse the Swedish political regulations and planning policies concerning the out-of-town supermarkets. The analysis establishes that the current regulations regarding out-of-town retailing do not, due to the occurrence of market failures, produce an optimal situation. It might therefore be necessary to change the planning policies in a more restrictive direction.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.

This is a case study on the functioning of political parties and the aim was to explain ?how? and ?why? the Swedish social democratic party changed their policies in the Middle East politics. I wanted to explain this process of change by using Angelo Panebianco?s framework for the analysis of political parties. Angelo Panebianco´s hypothesis is that all parties must be viewed as organizations to understand their functions.

This investigation aimed to shed light on the terms of the dispensing and the retaining of municipal social benefits granted by Swedish social services, this in regard of a less visible societal subgroup; citizens who cannot attain or retain housing of their own.Through qualitative interviews with six municipal social workers in Skåne, the plight of these citizens is revealed from a policy-making perspective in respect of views on discretion and individual appreciation. How may the applicant impact the application process and how does social subletting operate as a service effort?Further analysis of the accounts of informants? views on change and the reasons for change, sketched an image of a society where public acceptance and tolerance are crucial factors for citizens hoping to achieve a homestead through means of municipal intervention.In conclusion, flexible attitudes towards job description are of major import to the possibility of offering client support in under-staffed municipal environs. Furthermore, reflexive social workers allying with the applicant throughout the process, from application to intervention are decisive for efficacious, long-term social work..

The purposeof this study was to investigate whether preschool staff who participated in a previous health project retains the good behavior change, and to explore their perceived barriers and opportunities for this. The study was conducted on a "feel good" preschool and the selected population was preschool teachers and/or child minders. The selected method was qualitative, descriptive, and through the interviews the respondents got questions about their behavior changes and their experiences of this. The result of the survey showed that nearly all of the participants in the study had maintained the good behavior changes and most of them had implemented them in their lives. The obstacles that individuals perceived were mainly time constraints and the opportunities they saw were planning, motivation and positive experience.

In this qualitative user evaluation, users from the Krami-programme in Borla?nge have been interviewed on what they consider to have been positive changes in their social situation after participating in the programme. The respondents also point out factors in the programme that have supported these changes. The method consisted of interviews with five men who have undergone the Krami programme.The results show that Krami primarily helps the users to get an employment which results in the repeal of criminogenic factors. This plays an important part in the positive change of the users self-esteem, which tends to lead towards ?unlabeling? of the individual as ?criminal?.The study also indicates other factors in the program that the users found helpful in their process of change highlighting the interaction between authorities, the approach of the Krami- staff and also the common rules that the participants has to agree upon.

Due to the political system in Vietnam, all organizations in Vietnam need a permit to operate in the country and consequently, have to balance their mission, their main purpose of being in the country, with the fact that they are dependant on the government to give them the permit they need to stay in the country.With this as our basis, the main focus of this essay has been to identify different types of relations that exist between the Vietnamese state and International Non Governmental Organisations (INGOs) in Vietnam. Since we have interviewed people representing INGOs, our result is based on their experience of this relationship. By using Najam's Four-C's Model, we established that the more traditional INGOs which principally provide services, predominantly have a cooperative relationship with the state, whereas radical INGOs which are committed to policy change, mostly have a relationship which is characterised by conflict..

A prefabricated timber frame house previously built by Villafabriken AB has been modeled in Autodesk Revit Architectural, a 3D-program based on BIM-technology. This has been done tosee if it?s possible to produce the publications that Villafabriken demands from the designengineer?s work, and examine which possible extra values that may arise compared to traditional 2D-CAD drawing.BIM is short for Building Information Modeling. Everything is stored in a single database and a change in the project file is automatically updated across the project. BIM provides more than just drawings since information from the model can be retrieved in various ways such as lists and quantity schedules.It was possible to produce the publications that Villafabriken demanded using Revit, but BIM doesn?t only mean a new way of drawing, it also require a change in the company?s process were the information from the model is being used..

The aim of this study has been to examine if an implementation of a One Stop Shop in the public sector and its IT-support can serve as a motor for business development. By examine the relation between the One Stop Shop and the public administrations we have tried to answer this question. The municipality that we have examined underwent a big change, seven years ago, when they implemented a One Stop Shop including a IT-support called Flexite. But despite these seven years and the fact that Flexite has changed approach from a Case Management System to a Support System for Business Development the municipality have not adapted to this change. .

This master thesis aims to examine the methods of the conservation field and their visionabout maintenance and change, in terms of liturgical values. This is to be able todetermine if there is a need to develop the methods that the field of conservation has tosafeguard the intangible cultural heritage of the churches.This is mainly a literature review, focusing on different tutorials from the Swedish nationalheritage board, and different texts on liturgy aswell as Unesco's Convention for theSafeguarding of intagible Heritage (2003), ratified in Sweden in January 2011. A casestudy of the practical work has been carried out on three churches that have undergonechange. The application process and the results were important for this study.The conclusion is that the conservation field have ambitions to preserve the liturgicalvalues, but they do not have sufficiently developed methods to do so. Nevertheless, itappears that most cases of change in churches, increases the liturgical values..

The aim of this study is to elucidate the process in which psychology was separated from philosophy and established itself as a distinct academic discipline in Sweden. I argue that the concept of will, as well as the concepts of thinking and emotion, have a lot to tell us about the rise of academic psychology in Sweden. This is done through an analysis of psychology textbooks, encyclopaedia-articles and academic texts on the themes will and psychology, from around 1800 till 1950.Prior to the establishment of the first chair of psychology in Uppsala 1948, the discipline was above all a part of the philosophical discipline. For psychology to become a science of its own, it was crucial to obtain a position among the empirical sciences. It thus had to distance itself from philosophy, and in particular from metaphysics.