The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

Generations of war. William S. Lind and Thomas X. Hammes are two advocates of fourth generation warfare. Fourth generation warfare combatants uses all available tools to reach their goals.

The share of human beings with overweight or obesity is increasing. This has become a problem for society since obesity often leads to illness. This illness affects life negatively and often leads to depression, absence from work and medical care. One treatment against obesity is to do bariatric surgery, or Gastric bypass. The purpose of the study was to illuminate the experiences of care encompassing Gastric bypass surgery.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

This study deals with questions about male and female, power and church, related to the Mariologies of three prominent leaders in the Church of Sweden in the last century: Erling Eidem, Paulina Mariadotter and Cristina Grenholm. The mentioned topics are important for conservative High Church people as well as for radical feminists, and they are therefore necessary to address in the context of discussions about the church´s identity and the search of greater unity.Each Mariology is related to contemporary ideas about the relations between male and female, and to the tradition of the church as the leaders themselves see it. During the years 1920-2010 the relations between the sexes changed a lot as a result of the impact of modernity, which also affected how people perceived the relationship between the individual and the tradition/authorities. The present study concludes that there is a connection between Mariology and contemporary ideas about male and female. However, the Mariologist´s attitude to the tradition of the church seems to decide which perspective is allowed to dominate.

The essay treats how a process of implementation was executed and the teachers? relation to two curricula, Lpo94 and Lgr11, with two different grading systems, which have functioned as models for one and the same year. The purpose is to investigate the ways in which a change in curricula and syllabus affects teachers in their teaching and assessment practice in the subject of Swedish at secondary school. The investigation had a phenomenological approach and was executed by means of in-depth interviews, questionnaires and one observation. The results are based on a methodological triangulation with qualitative and quantitative data where visible similarities and differences are brought out.

This report deals with life-history variation for Eurasian perch (Perca fluviatilis L.), with special emphasis on age and size at maturity in females, in perch populations that have changed in size distribution. The collection of fish samples was made with multimesh gill nets year 2011. The perch?s length, height, weight, status of gonads has been analyzed, and by observing the opercular bone the age has been determined. In two lakes close to Umeå in northern Sweden, Fisksjön and Ängersjön, the live-history traits of perch have been studied.

This thesis in social anthropology is based on a field study on the Internet exploring Tibetan identity. With a post-modern approach the thesis explores the possibility fora non-tibetan to create a Tibetan Internet identity and become a part of the Tibetan community that exist on the Internet..

AbstractThe purpose of my essay was through economically, socially and psychologically aspects examine the impact Bethesda Children´s Ministry made on families. Special interest have been taken to how Bethesda is dealing with responsibility and expectations. Also I´ve been interested in which vital change the boy have gone through during the rehabilitation? I´ve got the information from staff, parents and former street boys through interviews done in Kenya.The first result showed that rehabilitation at Bethesda means socialisation of the boy, from the behaviour of the street, to a functional family member. A great change for the boy was stopping using drug and start live in a family.

To be able to research the chain of development and its causes within military doctrines you need to describe the change and categorize it to make it understandable.This essays intent is to categorize a phenomenon within the Swedish doctrine to make it available for further research about doctrinal development. The categories are found in two of the great theorists on guerrilla warfare due to the subjects? resemblance to guerrilla tactics and its means.The phenomenon that is to be researched is directly translated as ?the free war? which basically means the use of irregular warfare behind the enemy lines. The description of ?the free war?, by whom and when it is used, are the factors that have changed during the second half of the 20th century, and have therefore been placed into different categories.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, landskapsvårdens hantverk, 15 hp, [2015].

The purpose with this studie was to examine how individuals with experience of a long-term drugabuse describe their transformationprocess, and if this process has contributed to a change in their selfdescription. The studie was delimit to examine the transformationprocess, not in relation to what sort of abuse the informants had, or in relation to gender. The studie anwered questions concerning motivation to stop abusing, how the informants started the drugcareer, and how life as an abuser is described. In the studie qualitative method was used, five semi-structured interviewes were made with individuals who had a long-term addiction in the past. Symbolic Interactionism was the theoretical frame of referense that was used for analyse.

In the pilot study for a biography, some of the methodological and/or theoretical problems facing the anthropologist and biographer are discussed.The empirical section is based on a number of interviews I made with my grandmother over the period 1995-2001. I have come across inconsistencies in the material when rendering a historical event. Furthermore, the material makes me reflect on how the biographer or anthropologist is able to handle or interpret that she and the subject/informant has a different attitude to metaphors and how the metaphors can change over time, space and interpretation.The essay begins with a summary review of some of the central social and behavioural scientific theories that can be related to the individual and the biography.There then follows an in-depth discussion based on Paul Ricoeur's philosophy that says that your identity is created in relation to how you look at your history and future at the present time. Identities are created in an interaction between the field we are currently in, the cultural capital that includes gestures, mannerisms, symbols, our language and the area of interpretation the field allows in the culture. Consequently, the biography is also a representation that is created in time and space and between the subject and the person rendering the subject.The biography or ethnography is transient and is of necessity a historiography.Ricoeur talks about the living metaphor.

Climate change is expected to lead to increased rainfall and higher temperatures, among other things. This will have a major impact on our cities. Floods can lead to property damage as well as damages to human and animal health. Higher temperatures will increase the frequency of heat-related health risks and premature deaths. The consequences of climate change will be particularly large in our cities because of the city's morphology with a high amount of paved surfaces and buildings that affect the natural processes in areas such as drainage and absorption of solar radiation.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.