Studiens syfte har varit att förklara i vilken utsträckning icke-finansiellt beroende hos revisorer kan uppstå genom revisorernas identifikation med klienter samt undersöka dess effekter på revisorns oberoende och objektivitet. Vidare har vi försökt undersöka hur klientidentifikationen kan påverkas av professionell identifiering och revisorsrotation. Således har vår problemformulering varit ?Hur identifierar revisorerna sig med sina klienter hur detta påverkar revisorns objektivitet? Hur påverkas klientidentifikationen av revisorns profession? Hur kan revisorsrotationen bidra till en minskning av identifikationen med klienten? ?.Det empiriska materialet har samlats in genom en elektronisk enkätundersökning som skickades ut till 1200 godkända och auktoriserade revisorer i Sverige. Bortfallet blev 87 %, den bakomliggande anledningen kan vara att enkäten skickades ut i samband med alla deklarationer.

This thesis aims to show the positive effects of marketing by studying whether the regulation on direct marketing to consumers of prescription drugs today prevents to consumers accurate information and better health, and how consumers relate to the possible legalization of increased marketing through controlled and information audited webpages. Methods used in this research are qualitative method, quantitative method, documents and websites studies. The thesis fulfills the purpose as it shows the potential positive effects of an expanded marketing through pre-approved websites. It also shows a demand from the consumers' side and a need for increased awareness for more empowerment over their own health.

This thesis aims to show the positive effects of marketing by studying whether the regulation on direct marketing to consumers of prescription drugs today prevents to consumers accurate information and better health, and how consumers relate to the possible legalization of increased marketing through controlled and information audited webpages. Methods used in this research are qualitative method, quantitative method, documents and websites studies. The thesis fulfills the purpose as it shows the potential positive effects of an expanded marketing through pre-approved websites. It also shows a demand from the consumers' side and a need for increased awareness for more empowerment over their own health.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

Miljöfrågan är ett ständigt aktuellt ämne i samhällsdebatten och det gäller för företagen att följa med utvecklingen. Detta har medfört att miljöredovisningarna har ökat stadigt från dess på början på 90-talet fram till idag. Miljöredovisning kan fungera som ett sätt att kommunicera företagets miljöprestationer eller som ett marknadsföringsverktyg. Oavsett vilken anledning företagen har att miljöredovisa så är det viktigt att ta hänsyn till intressenternas krav så att informationen blir användbar.Syftet med uppsatsen är att studera företagens syn på deras miljöredovisning men även hur de arbetar för att möta intressenternas krav. Företagen måste veta hur de ska presentera informationen på ett sådant vis att intressenterna kan använda den.

My aim was to get a deeper insight about the parish clerk and how this profession has changed over time in Sweden from the Middle Ages up to the eighteenth century. Who was the parish clerk? Is it possible to find out in what way his duties changed over time? The information mainly derives from written historical sources, such aslaws. It seems like the parish clerk in the countryside often was a layman whom had to be approved by the parish, the parish priest or the bishop. His position in the early Middle Ages seems to have taken the form of assistant to the priest, participating in the liturgy.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Intimate partner violence (IPV) affects both men and women, in homo- as well as heterosexual relationships. The most recognized form of IPV is violence against women. The proposition "Kvinnofrid" was approved by the Swedish parliament in 1998 and proposed an extensive effort to increase knowledge and awareness of IPV among occupational groups, mainly in the health care system. These professionals are also often directly involved in the care of victims of IPV. The main purpose of this study was to investigate attitudes and level of knowledge among nurses about violence in an intimate relationship.

The Swedish Government has decided that Wind power should have a higher contribution to the electricity generation in Sweden. Their goal is that, by 2015, the yearly production by Wind power should generate 10 TWh. In year of 2006, the 760 wind mills in Sweden generated only 0,936 TWh. Despite good wind conditions in a large extend of Sweden's land- and coast areas, the slow rate of new wind mills establishments will likely result in unattainable goals. The major problem for new establishments of wind mills is the extensive and complicated permission process. An expert group of environmental studies (Expertgruppen för miljöstudier) was commissioned by the Government to make a report concerning the problems with the expansion of wind power in Sweden.

The Swedish National Rail Administration has changed in the past decade, from its origin after a less dramatic separation from the Swedish State Railways to becoming an authority with its own identity. Today the National Rail Administration is a large organisation with several different departments, each with its own unique function. To operate train services the railway needs to be ?in shape?, leading to a need for maintenance, reinvestments and new investments. For this purpose, the National Rail Administration carries out public procurement where contractors, who are able to perform maintenance and new construction, submit tenders.

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

Do teachers? expectations of their pupils become a part in the judgement of which grade a pupil will receive in the end?Several of the polical parties in Sweden have recently been argueing that teachers should be able to give pupils a grade in how they behave in school. Several newspapers also have reported that pupils today have gotten lower results for the last few years and more pupils do not get approved in all subjects. Because many of the studies about pupils results focus on the pupils? skills, I deciced to focus on the teachers part in how a pupil get a better grade or not.In the study I have been looking at a small community in the south of Sweden.

The purpose of this essay was to look into whether any attention is paid to the biological children in foster families when the investigation about foster home is made. I did some qualitative interviews with six foster home-investigators, working in five different municipalities. Some of the main questions have been: Do the investigator meet the biological children during an investigation? Are the children´s opinions taken into consideration? Is the suitability of a foster home judged even from the biological children´s perspective?It was shown that it could happen that a foster home was not approved, if it for some reasons should be a negative experience for the biological children, if a foster child would be placed in their home. All the six persons in my interviews thought that it is important to take the biological children´s opinions into consideration, and that the family is not suitable to be a foster home if not all of the family members have a positive attitude.

This report is a result of a diplomawork in construction engineering.The goal of this thesis is to highlighthow the work with planning andperformance management is done in theprojects at the Swedish buildingcontractor Skanska Väg & anläggning,region Stockholm/Mälardalen, districtMark Stockholm North, compared toSkanska?s policies.The comparison was made with focus onfive tools for productivity. The toolsare as follow: broken-down schedule,work sets, visual control, performancemanagement/progress monitoring and bestpractice.The study showed that the usage of thedifferent tools varied both within andbetween the different projects.Practically none of the projects whereusing the tools progress monitoring andbest practice, mostly due to fewoperations being applicable. The worksets are now mostly documented, but theyare rarely followed up. Performancemanagement is somewhat inconsequentialfor the moment, but during 2011 targetsheets will be introduced, withtemplates for setting up targets.Scheduling is one of the most importantworks regarding planning.