The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

 This essay is about a little community in Sweden where the identity as a citizen of Vadstena expresses itself in different ways, whether the individual has immigrated or has been living there for generations. It is also about those processes and structures creating an experienced alienation and an equally strong expressive perspective from within. How does the social construct appear to those who want to be integrated, and for those who are supposed to integrate the immigrants?.

The primary purpose of this essay is to study and describe what single adoptive mothers believe to be significant motives when considering adoption. This essay also describes how single adoptive mothers experience parenthood in relation to their expectations. The theoretical perspectives applied to analyse the empirical data are existentialism, the identity making process, and social constructionism. The method of this study is qualitative based on seven interviews. The material has been analysed by condensed meaning units and themes with a phenomenological approach.

The aim of this paper is to examine the youth library PUNKTmedis' work methods to adapt itself to the youth. Improved communication with this user group is the starting point for the new work methods. We have chosen to view the increased cooperation between the library and the youth as an adjustment to market demands. We have noticed the possible existence of an antagonism between on the one hand the traditional role of the public library of adult education and on the other hand an adjustment to the market demands. Adult education and the adjustment to market demands is seen as contributing to the image of PUNKTmedis.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

This thesis explores and compares the former armed opposition groups; Mozambique National Resistance (RENAMO), Front for the Liberation of Mozambique (FRELIMO) and South West Africa People's Organization (SWAPO) transformation processes into political parties. The first question addressed is; What factors determines the ability of these armed opposition groups to transform into political parties after armed conflict? The question is addressed through four structural and organizational factors; international involvement, the organizations ideology and identity, their ability to change inter-elite relationships and their ability to change collective incentive strategies. The second question addressed is if the transformations process can affect the parties? degree of institutionalization? The degree of institutionalization is examined through the party's adaptility, complexity, autonomy and coherence.

The trend of social media is a global hit and now both individuals, businesses, celebrities and politicianshave their own social media pages, which means that the visibility increases and focus lies on what'swritten and published by the person. Mediated communication are everywhere around us and affects theway we communicate with each other and also the way we look at ourselves and most importantly how weportray ourselves. The individual's perspective has become a relevant issue with the rapid moderndevelopment. One's cultural identity can be seen as a life-long project.The purpose of this paper is to do an in-depth text analysis to examine how Swedish politicians constituteand construct identities, with a focus on "the self" and the "mediatization self" on the micro-blog Twitter.The theoretical ground for this study is from a discourse analysis point of view that focus on ?the self? andthe ?meditization self?.

The Swedish School Board reported in 2007 that students with a foreign background to a larger extent than Swedish students leave school without grades in one or more subjects in the ninth grade. The report also reveals that during the year 2007/2008 17 percent of elementary school pupils had the right to home language instruction. Students with an other mother tongue than Swedish are considered a separate group that doesn?t perform as well in school.My study investigates how eleven Arabic-speaking ninth-graders at age 15-16 perceive the importance of their mother tongue for learning and identity development. To this purpose I have conducted semi-structured interviews ? one comprising six students in group and five individual ? in a school in one of the suburbs of Stockholms.

Bilingualism and multilingualism have always existed in Sweden. Preschool teachers must provide a stimulating pedagogical environment adapted to bilingual children.The purpose of this examination is to study the perspective of the preschool teachers and their knowledge regarding bilingual and multilingual children. Their knowledge will be examined related to their language experiences. I hope to find similarities and dissimilarities in the preschool teachers? opinions concerning teaching and learning what they actually do when they are teaching.My study is based on qualitative method, based on interviews and repeated observations.

This thesis discuss the matter of non-profit-making associations as a self regulatory technique out of a theoretical concept of power. The object for the study is the non-profit-making association Ditt Nya Hageby, which work in the neigborhood of Hageby, a suburb to Norrköping. In the study the association is placed in a contemporary postmodern social context and analyzed through semi- structured qualitative interviews, accordingly to hermeneutical method, with five active members of the association as informants. The association consists of members who lives in the neighborhood. Together with a hired organizer they realizes their own ideas in to projects which unquestionably improves the social and physical enviroment in Hageby.

This essay addresses the subject social interaction in the social network named Facebook. The studied interaction took place between the Swedish clothing company H&M and the active visitors on the company page in the social network. The subject of social interaction in social media is an interesting field to study due to its vast range, the largely amount of people involved and it is of interest to see how the company and customers interact. The purpose of the essay was to study the interaction between the company and visitors. The statement of the problem is divided into four questions which is processing a deeper analysis of how the company page is used.

Traditionally, the majority of Swedish public libraries have carried out most of their acquisitions through Bibliotekstjänst's binding booklets. In recent years, however, many libraries have complemented the binding booklets and other services from Bibliotekstjänst by other ways of acquiring books, such as Internet bookshops, while other libraries have stopped using the binding booklets altogether. There are various reasons for this development, such as Information Technology making it possible for librarians to compare prizes and services from different retailers. Another important reason is the need for public libraries to meet new needs from their patrons, while remaining on a restrained budget, which often causes a need for reorganization of staff and resources.As a way of meeting the new needs for libraries, Bibliotekstjänst has created Profile Services (profiltjänster), a service in which a library outsources its acquisitions to Bibliotekstjänst. The staff of the library, in dialogue with Bibliotekstjänst, design a profile for the acquisitions for the library in question, in order to determinate which types and genres of literature the library and its patrons are requesting.

The goal with this project was to develop a graphic template for a new magazine about running, STARK Löpning. Besides the looks of the graphic elements, sections in the magazine would be developed. Finally, a discussion is made about how the magazine can be remade into an electronic format.Content analyses has been made regarding magazines with both a main and a specific orientation, to review the graphic relationship between them. A content  analysis regarding a competing magazine about running was also made.An unstructured interview was done with Art Director Petrus Iggström, to find out his way of working when he creates new graphic templates for magazines.The discussion concerning the electronic format was done based on previous research in the subject.The graphic relationship between main and specific magazines turned out to not be significant, they had few similarities. It was often showed that elements regarding the magazine s?identity had been changed, for example text fonts.

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

The purpose of this essay is to examine how public libraries work with children's books, in other languages thanSwedish, regarding acquisitions. The purpose is also to describe what the libraries assignments are in regard tochildren with non-Swedish backgrounds. This is then put in a relation to the libraries democratic assignment.The main questions are: What are the libraries' assignments, as described in the libraries regulations? How do thelibraries work to fulfil their assignments?To answer these questions a survey in two parts has been carried out. The first is a study of the libraries'regulations, and various handbooks that serve as an inspiration for librarians.