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..

Today there is a research project undertaken by the Swedish University of Agricultural Sciences along with Wången (a highschool specialized in trotter training), which focuses on trotting horse training, performance and health. The project investigates how exercise intensity and feeding strategies affect the development of growing horses. The project includes two groups of horses where all 16 horses are fed in the same way. One group of eight individuals are trained 100% compared to conventional training and the other group are trained 20% less than the other group. All horses are trained twice a week and are out at pasture beyond that.

The purpose of this work is to map what inspiration means to people who work with music, how it feels when you are inspirated compared to how it feels when you`re not. How does inspiration affect us? Are we depending on it? What do you do when you lack inspiration? Is it possible to ?inspire? one self? My method has been to interview eight persons, selected by me, who all work with music. I have used literature, for instance about our intelligence, and also different theories on the subject of inspiration. The results of the interviews show that our experiences of inspiration are individual.

In the light of new technology health care is now given the opportunity to form a more mobile way of working that would bring about potential gains in terms of efficiency and quality. On the other hand, a more mobile health care also requires a more generous handling of personal information, something that may raise issues in terms of privacy. This study shows that the privacy of the patient requires two things: (i) that the personal information of the patient is handled in a way that generates her an overall positive expected utility and that (ii) the negative expected utility that each risk of an information leakage causes is offset by the expected utility it also makes possible. The first requirement (i) is shown, in comparison with today?s way of working, to be met due to the potential gains in efficiency and quality in combination with no increase in the probability of informational leakage or negative effects of such a leakage. The second requirement (ii) was also considered met since no separate risks of information leakage could be identified that was not offset by the gains it made possible in terms of expected utility..

In today?s constantly changing market place most organizations need to reorganize. Reorganization carries risks that could jeopardize the organization's well-being and profitability. To minimize these risks, companies need a tool to help them analyze how the reorganization will affect the business before they make major changes. Such tool has now been developed by researchers at KTH.

Postoperative site infections are the second most common health care associated infection in Sweden. Surgical procedures can lead to postoperative site infection causing great suffer for the patient and an extended care time with an increased cost as a result. In preparation for surgery, it is important that the skin is well prepared with antiseptics to decrease the risk of postoperative site infection. The purpose with this study was to shed light upon the skin preparation before surgery and its significance to postoperative site infection. Ten scientific articles have been scrutinized and compiled and two themes have been identified ? the preoperative and the intraoperative skin preparation.

This examination intends to find out what thoughts children in around 12 years of age thinks about their own television consumption. To examine this, the questions in issue is: ?What does the children watch on television?? ?Why do they watch the programs they do?? ?How do the children speak about their own consumption?? ?What does the children learn from TV?? ?Are the children concious of the impressions they take from TV?? ?Do they speak critical about TV?? ?Is there anything indicating on some kind of influence from the childrens television consumption?? .To answer these questions I have chose to hold qualitative interviews, to let the children?s own thoughts be the foundation of the examination. The theories in this examine are that the person who does the consumption from different forms of television takes the information personally out of her own reality. Meaning that the person watching is the judge of how she applies the information to herself.

This paper describes how radiation affects the body, the somatic and genetic effect that can occure in exposure of ionizing radiation and how to protect yourself against it. How radiation affects the cells and why you can get cancer if you get exposed of a large amount of radiation is mentioned. Research after a threshold is mentioned and what Sweden does today to improve the radiation protection by laws and regulations. Explaining the atom, what radiation is and how the ionizing radation interacts with the atom. How backscatter affect the picture and the workers and how to protect yourself from backscatter is mentioned. Radiation doses, dosimetry and rules for those who practise radiation is shortly described..

In Scandinavia the general idea of the Bronze Age society is that it was organised as chiefdoms. The model for what they looked like is taken from the anthropological studies of the Polynesian chiefdoms. The aim of my study is to investigate a Scandinavian Bronze Age feature, known as cairns mainly containing fire-cracked stone. This is compared with how people in different Polynesian chiefdoms, looked at similar remain. This is done to get a background for new ways of interpretation of such remains.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Diabetes is a widespread disease, which is increasing in the Western World and even in the developing countries. This entail an increasing strain on the medical service when to nurse and treat patients with diabetes type 2. To support and empower the patients in their choices, which will affect them for life, is a challenge to the nurse. The nurse is an important character in nursing care when patients take a more active part in treatments. The aim of this literature review was to exam the factors, which influence diabetes care.

The horse has been domesticated for several thousand years. It has gone from being used primarily for food and transportation, to become one of the most popular pets in Sweden. With over 150,000 practitioners, horseback riding is one of the biggest sports in Sweden and there is a variety of specializations to choose from. One orientation is western riding which is a broad sport with several disciplines where most originate in cattle work and other ranch tasks. Western riding is a growing sport in Sweden with an increasing number of practitioners and with many different organizations and associations, it is important that the correct knowledge of the equipment used is disseminated. Artificial aids are available in a variety of designs and the most common variants used by western riders in Sweden is draw reins or some forms of martingale.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

This study focuses on international mediation and mediation theory. The aim of the study is to bring into light, a critique on already exsisting mediation theory and the need to oversimplify generalisations and results. This study focuses on a comparison between Richard Holbrooke and Carl Bildt, and their roles? as mediators during the war in Bosnia and Hercegovina 1995. I have deliberatly chosen two very different actors on the same case, to show that traditional belif on why the war ended is oversimplyfied and wrong.This study uses Curran, Sebenius and Watkins paper on mediation as a template in defining how to use the criterias for analyzing a mediator.