Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval.

The aim of this study has been to highlight the situation for young men within the context of honour. The aim has also been to highlight the restrictions of young men within the context of honour, and how they rebel against those demands. The study was based on a qualitative research method and carried out in Sweden. The results have been analyzed using the hermeneutic perspective. The results showed that the situation for young men within the context of honour is often manifested by controlling their sisters and the expectation that the young men support their families in the future by marring a woman who has been approved by the collective.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

In 1993, Sweden signed the Convention on Biological Diversity and thus agreed to conserve our indigenous biological diversity. As a part of the convention, Sweden is obliged to conserve a number of domestic animal breeds and among them the Linderöd pig. In 1952, the zoo, Skånes Djurpark, took care of a pregnant sow that was regarded to be related to the old "forest pig". The old forest pig was thought to have been extinguished by the early 20th century as a result of the ban on boars not approved by state inspectors. However, according to later accounts, several farmers still kept some of these non-approved pigs.

Hundreds of thousands of piglets are castrated without anesthesia in Sweden every year so that we may be guaranteed meat without boar odor. The smell appears while cooking meat of boar and is described as urine- and sweat-like. High levels of androstenone and skatole are considered the main factors behind boar odor. Skatole is a metabolite of the amino acid tryptophan, which is formed in the colon of all pigs. Androstenone is a steroid hormone that is released from the Leydig cells in the testes of boars.

This is a study of the way power relationships change when women start to play candombe in Montevideo, Uruguay. Candombe is a type of music, which is traditionally played by men within the black minority in the country. This study has been done with an intersectional point of view, taking the social categories gender, class and ethnicity in account. The method used was participatory observation in a field study made in Montevideo between November 2008 and February 2009.This study?s main conclusions are that the power relationships change with the participation of women in candombe in several important ways: The women legitimize an alternative way to be a woman when they take the men?s role as a drum player.

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag..

Introduction:Violence towards women is an extensive and important problem in the society. Confronting women who are assulted by their male partner is a demanding task for the nurses.The aim of the study:The aim of this empirical study was to illustrate the experiences of nurses in the meeting with women exposed to violence by their male partner.Method:This is a qualitative interview study including nine female nurses. The material recieved from the interviews was analysed with help of content analysis. Categories were formed named Comunication, feelings, Ability to recognize the women, Lack of time, Need of support and further education. An application to the ethical council at the University of Kristianstad were remitted and approved.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

My thesis is a study of how the perception of booktalk aimed at kids and youngsters in the Swedish educational system has changed between 1932 and 2007. A discursive reading of articles in the magazine Biblioteksbladet provides the basis for my investigation. The thesis argues that an older "authoritaritan" and "traditional" discourse has given way for a more modern, "anti-authoritaritan" and "lust"-directed discourse. The older discourse was designed to make sure that young people were provided with a certain well-defined quantity of "approved" literature. The new discourse stresses the importance of fostering kids and youngsters with a positive and enthusiastic attitude towards reading in general.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Syfte: Syftet med studien är att utforska hur revisorns egenskaper och uppfattningar om en god revisor påverkar den professionella och organisatoriska identiteten.Metod: Genom att använda oss av ett positivistiskt synsätt i kombination med en deduktiv ansats och en kvantitativ metod har vi erhållit vårt empiriska material.Teoretiskt perspektiv: Studien utgår från litteratur gällande revisorns traditionella och nya roll. Vidare har teori om professionell och organisatorisk identitet använts samt andra teorier inom vårt ämnesområde.Empirisk metod: SPSS har använts för att analysera vår empiri som erhållits genom en kvantitativ metod, enkäter. Empirin har analyserats genom multipel regressionsanalys samt faktoranalys.Resultat: Vårt resultat visar på att organisatorisk och professionell identitet lever i symbios och kan numera betraktas som en totalidentitet för revisorn. .

A new site- and construction-law came into effect in May 2011. The new law, PBL2010:900 implies several different changes of the law. These changes concern bothconstructors, people working in municipality and county councils and other peoplethat in some way are related to the building sector. Except from the change in orderof the chapters and the renewed and modernized language, the law has now beenextended with a few new phases.According to the new law a certificate has to be issued to start and finish theconstruction; the construction consulting has changed name into technical consultingand the protocol for the controls has to show what the control is being compared to.This diploma work concerns control visits on construction sites as related to the newlaw. The reason why visits on construction sites are now implemented in the law isbecause the government saw a lack of trustworthiness in the old law.

In most software engineering project, users are only involved in the beginning of the project as a help to design the requirements specification but users can be involved after this phase too, but is it effective to do so? With this report we would like to investigate how effective it is to involve users after the requirements specification has been written and approved. To find out how effective it is to involve the users we try some fast and simple involvement techniques on a quite far gone project. These techniques include ethnographic studies, prototypes and surveys. We also interviewed a couple of people who work with usability and finally delivered a report with our results to them to find out if they found our result relevant.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.