Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The main purpose of this essay was to study how the child's own view appeared in the office of family law investigations and in the following municipal court verdicts and if it had influenced the judgement and the verdict. We wanted to see if the child's age was important for the possibility to make oneself heard and if there had been changes overtime related to the consideration to the child's own view in investigations- and court context.To obtain answers to the questions, we decided to execute a qualitative case study, which exclusively was based on document analyses. We selected to examine a middle-sized municipal in the southern part of Sweden. We concerned only for children in the age of 8-12 years, who was affected by a court verdict either 1999 or 2003.Our study showed, among other things, that the majority of all children were interviewed. It also showed that the age of the children didn't affect the consideration the court took to the child's opinion.

This study aims to find more knowledge about preschool teachers? point of view on the situation of children living in economic hardship and how it affects them at the preschool. With economic hardship becoming more frequent and common amongst families with young children we find the subject important and in need of more attention. Studies have proven the negative effects of poverty on children?s development and health and since the preschool is a big part of children?s everyday life the study aims to see what perspectives practitioners have on the issue and how they plan activities and learning situations based on the needs of these children.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Childhood as a social category is under strucural redefinition. In this thesis the child and childhood are understood as socially constructed phenomenons. Focus is laid upon the construction of the concept ?in the best interest of the child? wich in The UN Convention on the Rights of the Child is defined as beeing the foremost important view to take into account when decisions wich affect children are made. As the thesis shows, a concrete and universall view of the best interest of the child is lacking in practice and would in many cases be unfortunate.

-1949 [26][upps-01.gif] The aim of this master thesis is to investigate how W.E.A. Workers Educational Association, took part in the great changes of society and in the modernizing process in the period of 1920-1949. The examination is based upon three journals of educational material that were connected with W.E.A. The question at issue is to show how the people behind W.E.A. aimed to educate and indeed educated the workers to modern people and moreso to see how the articles in fact were written and to analyse in what way they turn to the workers and get their attention.

How the United States anti-terrorist strategy is affecting the view of democracy is the main analysis of this paper. The mechanisms that affect the idea of democracy have been studied on the basis of the philosopher Michael Foucault?s thoughts and the main direction in French discourse analysis. The study is restricted to the period between the 11th of September 2001 and today. Information has been collected entirely from the White House?s website http://www.whitehouse.gov, including speeches, conferences and reports.

The European economy today is built on small and medium sized enterprises (SME?s) and SME?s recieve a lot more attention in the litterature now. Even though SME?s have earned more attention in the litterature there is a significant lack of information regarding purchasing and supplier selection in these companies?. This report aims to create bigger understanding of SME?s and their purchasing by showing how seven swedish SME?s select their suppliers.

The purpose of this study was to examine how some social workers in Sweden describe the social work with unaccompanied children. Emphasis was on the role of culture in social work with the unaccompanied children. I wanted to examine how the social workers describe their view on social work with unaccompanied. I also wanted to examine how the social workers describe their view at their own and the unaccompanied children?s cultural backgrounds influence on the social work with the unaccompanied.

This thesis examines how teachers in physical education work with gender and gender roles in two religious schools in Stockholm. My main research questions were how the teachers relate to gender roles, if they think of gender when planning the lessons and do the boys or the girls get more attention from the teacher, if so, how do they get it?This study is based on interviews and observations, which makes it a qualitative study. The P. E.

The aim of this study was to examine how the activities of two preschools develop the language in matter of the teacher?s work of procedure. The following research questions were essential for the survey and therefore formed the basis of the examination:How do the teachers in both preschools work in a language evolving way?What significance does the environment have for the language development?Are there similarities and differences between the preschools in their language development approach?The study is based on a qualitative method, where the teachers of both preschools were interviewed with the purpose of obtaining information. The teacher?s statements and interviews were analyzed in relation to previous research, where the theories of different writers form the base of the theoretical connection to the study.The teachers view in developing the language regarding to their aspirations in measuring the language an important position in their operation, can be portraied as the conclusions of this study.

The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

The aim of this study is to make clear the conception ?Sustainable Urban Development? through an investigation dealing with how the sustainable goals are attained in today?s Swedish urban planning. And also try to clarify where and why sustainable development is failing or lacking. Besides that I have investigated how actors take position towards urban sustainability. The essay is based on a literature study about sustainable urban development and it?s changes through the time and place.