Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

Background: Every year about 4600 nurses are examined in Sweden. The work as a nurse is responsible and she is often working under time pressure. Aim: To describe nurse?s understandings about her professional role during her first year after the examination. Method: Systematic literature review, where 10 scientific articles were examined.

The purpose of this Masters-thesis is to examine the impact of identity politics on (a) Turkey's foreign policy towards Europe and the EU, and (b) Europe's/EU's political attitude towards Turkey, and what implications this may have on a possibly future Turkish membership in the EU. It is a more interpreting thesis than it is an explaining one. The examination shows that Turkey has considered Europe as a political model, while Europe has used the muslime Turkey as a threat to determine its own identity. The negotiations between EU and Turkey this autumn will have great impact on the identity of both sites. If the EU accepted Turkey as a member, the union could gain a chance to spread democracy to the islamic world and thereby earn global respect.

Aiming to contribute to the discourse on the sustainability of consociational democracy in plural societies, this case study provides an examination of Lebanon?s power sharing model. The study begins with an evaluation of the Taif Agreement. After acknowledging its effect on Lebanon?s consociational system the function and operation of Lijphart?s four consociational elements are analyzed.

This examination paper is about the potential for Solar cells on apartment blocks. The technology with using solar cells for manufacturing electricity, has been on the market for a while, but recently the new installations of solar cells has increased. Solar cells are suited for placements on buildings but are expensive to obtain. The municipal real-estate company is interested in solar cells but wants to know more before they invest in the technology. This report contains an account of the solar cell and a guide to how a connection to the grid is accomplished.

The purpose of this thesis is to examine how the Viking age is described in textbooks and teaching aids in the countries Sweden and Great Britain. The examination is done through a text analysis, specifically called textbook or teaching aid analysis, where the content of the teaching aid is examined.                      A literature survey with thoughts and statements regarding the Viking age of writers and experts, from both countries, are included.                       This examine is also to answer the question whether the teaching aids are typical or infrequent in relation to each other inside the explicit country, but also between the countries.   The result shows that the teaching aids in the main are typical in relation to each other. Some differences do exist and shows themselves in the choices of dispositions and layout, also in a few numbers of cases in the content. .

This examination paper is the account for the author?s work while arranging and registrating the business archives and business records of the Herman Bergman?s Foundry in Stockholm, Sweden. It is part of the one year Masters program in Archival Science at the University of Uppsala. The records are from the beginning of the 1900s to the 1970s. Most of the business archives are from he 1940s to the 1950s.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Uppsatsens syfte är att ta reda på enskilda revisorers uppfattning om penningtvättslagens eventuella påverkan på revisorns arbete och kundrelation. Dessutom undersöker uppsatsen enskilda revisorers syn på om de anser att de har förutsättningarna som krävs för att följa penningtvättslagen. Studien har genomförts med en kvalitativ undersökningsmetod. Fem revisorer med lång erfarenhet inom revisionsbranschen har blivit intervjuade och därmed bistått med sina åsikter.Enligt lag (2009:62) om åtgärder mot penningtvätt och finansiering av terrorism är revisorer skyldiga att granska och anmäla transaktioner som kan misstänkas vara penningtvätt eller finansiering av terrorism. Revisorerna är även skyldiga att ha god kundkännedom, vilket bland annat innebär att de skall göra noggranna identitetskontroller.

This essay examines fans contributions in a transmedia culture. I examine how fans relate and use the fictional worlds in the creations of their own films. The study focusing on the use of graphical elements and character design in some fan films. The examination is done by using two intertextual theories. One of the theory is Lubomir Dolezel theory on transfictional relationships and the other one is Gérad Genette theory on the realtion in transtextuality.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Texo Application has created robots that they call for satellites; with these you can feed in storage pallets into a satellite storage. Satellite storages consist of channels in height (e.g.3 to 8 pieces) and width (e.g.3 to 100 pieces). Channels can be different long (e.g. 5 to 200 pallets). At deposit of a storage pallet the truck insert the satellite in a channel and then the pallet, the pallet is driven into the channel until it reaches another pallet or the other end.

The purpose of this paper is to examine how propaganda has been used by two dictatorships, namely Nazi Germany and the Soviet Union under the leadership of Josef Stalin. By examining a number of propaganda posters and paintings, we aim to find similarities as well as differences in how the two nations attempted to create imagined communities amongst their people. While conducting this examination of the propaganda material, we have acquired and used some of the ideas of Benedict Anderson, who has coined a concept that he calls ?Imagined Communities?. In conclusion, it is established that the most obvious similarity is that both leaders are heavily included in their propaganda material, both pictured and mentioned in text.

I detta examensarbete undersöks genom en litteraturstudie om det finns vetenskapligt stöd för att yoga kan förebygga stress hos högskolestudenter vid examinationer och ett försök att förklara den stressminskande effekten av yoga görs med hjälp av KASAM. Resultaten från sex experimentella utvärderingar, som har publicerats i tidskrifter med peer-review visar att yoga lindrar både psykologisk och fysiologisk stress i tentamenssituationer. Detta är i enlighet med tidigare forskning, där effekter av yoga i andra situationer för andra typer av försökspersoner har studerats. Det låga antalet studier och vissa metodologiska brister i studierna motiverar dock att ytterligare forskning genomförs innan en bestämd slutsats om effekten av yoga på tentamensstress kan dras..

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.