In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

The aim was to describe the experiences of couples where the male partner had undergone radical prostatectomy due to prostate cancer. Furthermore, the study explored how the operation had affected their sexual life, whether the couples had received enough post surgical support and information concerning these issues, and to describe the kind of support and information these couples desired. Twenty men and ten partners participated. All the men experienced a varying degree of post surgical erectile dysfunction and only five men had received support concerning their sexual life. Eleven men desired professional visiting support activities.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

Män som drabbats av prostatacancer fick en negativ påverkan på sexualiteten. Biverkningarna av behandlingen bidrog till erektionsproblem, minskad lust och feminisering. Detta påverkar även männens partner då sexlivet förändras och i många fall upphör. Syftet med litteraturstudien var att med ett inifrånperspektiv beskriva upplevelsen av sexualitet vid prostatacancer, sett från både mannen och dess partners perspektiv. Tio vetenskapliga artiklar kvalitetsgranskades och analyserades med kvalitativ innehållsanalys.

Syftet med denna studie var att undersöka anhörigas upplevelser av att leva med en partner med demens. När en människa drabbas av kronisk sjukdom, förändras hela livssituationen för den drabbade och dennes familj. De anhörigas livsutrymme blir begränsat och partnerns beroende leder till bundenhet. Studien baserades på åtta intervjuer och analyserades med kvalitativ innehållsanalys med latent och manifest ansats. Denna analys resulterade i ett övergripande tema: Från tvåsamhet till ensamhet vilken innefattar tre kategorier: Att livet och livskamraten förändras, Att stöd från omgivningen är betydelsefullt, Att återhämta sig och skapa ett nytt liv.

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.

The purpose of this Master?s Thesis is to examine the information use and information behavior of the scientists at the company ?Forskningsbolaget?. For this purpose an Information Audit was carried out using both interviews with six managers and a questionnaire, which was sent out to the entire population of 213 scientists. After finding out what information the scientists use and how they obtain it the aim was to answer the question of to what extent the company?s Information Centre can meet these needs.

The purpose of this study was to evaluate Komm-A, a model for usingcommunication books in clinical practice for people with aphasia. The studyconsisted of two group studies and one case study. One of the group studies had apretest-posttest design and consisted of nine couples; a person with aphasia andhis/her communication partner. The material used was Quality of communicationlife scale (QCL), Communicative effectiveness index (CETI), Goal attainmentscaling (GAS), and a questionnaire to the communication partner. The other groupstudy consisted of seven speech-language pathologists who worked with thecouples according to the Komm-A model.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The purpose of this study was to describe and analyze IntimatePartner Violence (IPV). How does contemporary science illustrate men as victimsand women as perpetrators in these relationships? Ten articles were presentedand analyzed in a systematic literature study. The results show that men beingabused by their female intimate partner, do exist and that they in many ways doconform to abused women. There are many underlying causes to the violence inclose relationships.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.

Hjärtinfarkt är ett av de största folkhälsoproblemen i Sverige. Nästan 37 000 personer insjuknade i akut hjärtinfarkt år 2006. Livet efter en hjärtinfarkt kan innebära stora förändringar för den drabbade. Syftet med litteraturstudien var att beskriva hur patienter efter en genomgången hjärtinfarkt upplever att relationen och vardagen med partnern förändras. Litteraturstudien har en kvalitativ ansats.