The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

In part this paper is a contribution to the ongoing Swedish discussion about our public structures. The discussion has picked up speed in the last years thanks to a government backed committee trying to come up with a suggestion to make our public sector more efficient. A big part of the debate is about the independence and work of our municipalities, what they should do, what they shouldn?t do and when the state should step in and take over. I make a theoretical investigation into one of these issues, the one about job creation.

Tidspress existerar inom revisionsbranschen och vi vill genom denna underso?kning studera tidspressens pa?verkan pa? revisorns va?lbefinnande, om va?lbefinnandet tar skada. Syftet med uppsatsen a?r att fo?rklara hur tidspress pa?verkar revisorns va?lbefinnande och da?rtill utreda hur sambandet pa?verkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Fo?ljaktligen vill vi besvara fo?ljande fra?gesta?llning: Hur pa?verkar tidspress revisorns va?lbefinnande?Fo?r att besvara syftet och fra?gesta?llningen har en kvantitativ enka?tunderso?kning genomfo?rts.

Todays travel trends go towards independence and self planning. If you need advice or help when performing your trip, there are several different series of guidebooks on the market and one of these series comes from the travel magazine Vagabond. This degree project concerns the redesigning of the travelguides of Vagabond, or to be precise: their cityguide over Istanbul. The purpose of the new design is to assure the resemblance between the guidebook and the magazine, as wanted by the Art Director of Vagabond Angelica Zander.Prior to the redesigning process preliminary studies that make up the fundamental ideas were made. Three other big titles of guidebooks on the market were analyzed, and in addition a great deal of focus ? considering the final purpose ? was put on the concept of magazine design.

Taiwan's recent democratization seem to have rallied a wider support of the notion of a national identity amongst its citizens which in the year 2000 led to the election of the pro-independence party DPP and President Chen Shui-bian. Meanwhile, China insists on the "one country, two systems" formula, regarding Taiwan as merely a Chinese province, and continues to fight any Taiwanese initiative towards sovereignty. Through a narrative perspective, this essay analyzes the self-conscious national identity-building quest embarked upon by DPP and President Chen Shui-bian. The analysis consists of three parts. Firstly, a text-analysis of President Chen Shui-bian's speeches is conducted to examine in what way he enforces and legitimizes the identity-building-process through narratives.

The purpose of this master?s thesis is to describe by a gender approach what ideas and values are expressed in the novel One Night at Bullar Lake and how they do coincide to a tendency. We also want to discuss authority and class divisions and how these can be connected to the novel and the author. Our final question is to examine in what way the voice of the female author is represented in the novel. To approach our material we use Yvonne Hirdman?s theories about the construction of sexes and Susan Sniader Lanser?s work about voices of female authors, as well as Horace Engdahl?s studies about the silent voice in literature.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The aim of the study is to describe social workers discretion when it comes to the relation between children placed away from home and their biological parents.The study describes how the social worker designs the contacts with the biological parents, for instance the extension for the actual meeting. The results are based on six interviews conducted with social workers who work with foster children. They have responded to questions related to the contact between children and their biological parent. The questions are based on eight vignettes. The contents of the vignettes show different conditions that affect the contact, for example age and foster care attitudes The results of the study have been compared to other previous research in discretion of the social worker and contacts between children and their biological parents.In summary the study shows that there is  high degree of independence for the social workers designing their work and that their level of discretion.

Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolagslagen har påverkat revisorsyrkets oberoende. Studiens problematik grundar sig i att revisorns oberoende tycks ha påverkats av att en ogrundad anmälan enligt reglerna om anmälningsskyldighet kan få långtgående juridiska och yrkesmässiga konsekvenser för en revisor. En revisor som underlåter att anmäla till åklagare kan emellertid inte bli skadeståndsskyldig, utan kan endast bli föremål för disciplinära åtgärder. Detta i kombination med att lagen föreskriver att revisorn ska anmäla vid en låg misstankegrad försätter revisorn i en svår situation. Studiens empiriska material består av sekundärdata i form av offentlig statistik, myndighetsrapporter, lagtext och Revisorsnämndens praxis.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

Purpose: From an activity-perspective examine the meaning of housing accessibility and older persons´ perception of participation. Method: Systematic literature review of articles searched in the databases, Medline, Pubmed, Ahmed, Cinahl, Scopus and Google Scholar. Search on individual keywords, and in various combinations of the words home environment, home modification, occupational therapy, aging, accessibility and participation. Nine scientific articles were examined. Results: The articles were published between 2005 and 2009.

Croatia became an independent country 1991 and has since then strived to reach a democracy level, which can lead to membership of the European Union. The purpose of this essay is on the basis of consolidate democratic perspective to illustrate Croatia?s democratic development.In order to fulfil the aim, I have applied a qualitative text analysis technique. Through analysis of books and documents, data was collected to accommodate a valid result. I have used consolidated democracy, with its five areas (political, civil, economic, legal and bureaucratic), as my theoretical framework to the data, to provide answers and develop an analysis.The conclusions show that the consolidate democracy in Croatia has developed a lot since the independence, and Croatia is on its good way to turn into a democratic state like other West-European countries.

Women are subordinate of men in the society, this is visible both in work places and private lives. Equality between the sexes is daily discussed in politics and the private sphere. As this is a hot topic which is debated within many areas, one of those is film production, we chose to write this essay about how the view of women has changed in movies over time. If equality doesn?t exist within the film media, then it will be hard to change the society?s point of view.

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..