Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

Background: In today?s business environment it is important to find new customers. An action that has been widely used is to enter foreignmarkets. Most firms are always seeking to maximize their profits,which can be achieved if an entry into a foreign market is performed.Due the European Union (EU), new economies open theirborders for international trade and foreign investments. In 2004 Poland received membership.

This study has examined how teachers in Swedish upper secondary schools work to foster a critical perspective through the education in the subject of Swedish. The study is based on qualitative interviews conducted with three teachers, who have given their views on the role of source criticism and critical analysis of literature in the subject of Swedish. Furthermore, they have described how they incorporate these views into their own teaching.The study has shown that the teachers find that source criticism and literary analysis are interconnected, since both depend on a general critical approach, which they both help foster. The main question the study examined was how Swedish education could help foster a critical perspective. The interviewed teachers' ways of working point out a way: teacher C has integrated source criticism and referencing into most of their education, which makes them central to the education in Swedish.

AbstractTitle: The New Type of Music Industry at AllEars.se (Den nya musikbranschen på AllEars.se)Number of pages: 49 (53 including enclosures)Author: Viktor BackemarTutor: Else NygrenCourse: Media och Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose: The purpose of this paper is to compare AllEars´ own view of the website AllEars.se to an observed view of the same site. The comparison is based on theories regarding the Internet in today?s society, convergence, communities and collective intelligence, interactivity and participation, and business in today?s society.Method: Since the paper has a purpose to compare two views of the same website there are two main methods in use. AllEars´ own view has been created via an interview with the company?s CEO, a press release that was released in connection with the launch of the website and texts found on the website.

The purpose of this study was to investigate what view of humans that emerges when priests/reverends talk about man in relation to baptism. The study consists of qualitative interviews with four priests/reverends. There were two representatives from the church of Sweden, and two from the Pentecostal church. The aim and questions in the study focus on what view of humans that emerges. Will there be similarities and differences in the view of humans, and is it possible to refer the result to the respective church.

The technical evolution has a great influence on the public libraries. Electronic media becomes more and more common. This Master´s thesis is based upon the Swedish Library law 9§ (SFS 1996:1596) which says: Public- and school libraries should pay special attention to children and teenagers by offering books, information technology and other media, adapted to their needs, to encourage development of language and stimulate reading. From this point of view we have examined why the children´s departments in public libraries offer CD-ROM games which are based upon characters from the literature, how they are used in the daily activity and how they can contribute to the development of the children´s department.We have made literary studies and empirical investigations including interviews, observation studies etc. The results from this studies shows that both young and adults appreciate the CD-ROM games.

The amount of television entertainment of the character ?reality program series? has increased on Swedish television, because of this it could be generally considered that television entertainment is in a ?reality series era?. In recent years so called ?work soaps? have become very popular. This is a television series, where through the TV screen; we have the possibility to view ordinary people in their daily lives and often dramatic work.

Aims: Patient associations have been around for some time and research has shown that such associations can influence society, politics and how diagnoses are thought of. This study is a comparative analysis of two patient associations in Sweden. The first association called Attention represents people diagnosed with neuropsychiatric disorders such as ADHD. The other association called RSMH represents people diagnosed with mental illness such as depression. The aim of this study is to explore the social and political agenda of these associations and to explain their relation to biological, psychological and social models of explanation.Method and theory: The method used was a qualitative document analysis using documents produced by the associations themselves as well as documents from media and politics.

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

This paper aims to give an account of, and to discuss the view-points and theories of different researchers on the christianization of Sweden, especially the province of Öland, during the early middle ages. Its purpose is to investigate how, and in what sense, their positions can be said to correspond to what we may know of the historical ?facts?. This will be possible by comparing different points of view with a study of the development in a single parish. An overall difficulty however, is the nature of the sources relating to the time in question, they are scarce or even non-existent.Part I of the paper consists of an outline of the field of research and the different theories put forward on the subject.

This study examines retail atmospherics from a reality perspective. The topic "special exposure" has received research interest in the past but it has not been recognized as a critical consideration in the daily retail business. Too many retailers leave assortment decisions to thumb rules or trial and error. The highest aim of this study is in addressing that gap between theory and practice. To catch the attention of the customer is important in supermarkets because most grocery purchase decisions are made at the point of purchase.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The report is a result of a bachelor thesis at the department of business administration, School of Business, Economics and Law, Gothenburg University, spring term 2008. The study examines the potential return of Swedish Venture Capital firms? Cleantech investments, carried out in 2006 and 2007, compared to the return on their other investments.The study has identified a number of factors affecting the return. These have been classified within three areas: the characteristics of the Venture Capital investment, the characteristics of the Venture Capital firm and the market potential for Cleantech. The impacts on potential return for these factors are investigated by means of an interview survey with 18 Swedish Venture Capital firm covering 45 investments in Cleantech.Our research indicates a worse potential return on Cleantech investments compared to other investments.

Discussion about the connection between severe mental disorders and criminal acts is constantly ongoing. Violent crimes committed by persons with severe men-tal disorders get a lot of media attention in today´s society. This arise general questions regarding the penalties that these offenders are sentenced to. It is known that the responsibility for these people lies on the forensic psychiatry, however, the media does not draw attention to what is happening in this organization. The purpose of this study is to describe the forensic psychiatric organization from a staff perspective and from a legal perspective.

The main purpose of this thesis is to explore journalists? views of the role of journalism in the asylum processes. The potentially problematic phenomenon is growing, and its spread will affect the way publishing decisions are made in the future. The subject is new and foreign to many journalists, and little to no research has previously been done on the subject. Our study will therefore provide new insight in the field of journalism ethics.We have conducted a qualitative study based on interviews with eight Swedish journalists who in oneway or another have reported on threatened asylum seekers.