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 essay describes the philosophy of science that Thomas Kuhn puts forth in his work The Structure of Scientific Revolutions. The question is, does his description of the scientific paradigm work as well today as in the examples he gave in the book?The conclusion is that there are certain factors that make for a number of differences between science today and, for example in the seventeenth century. There is also a growing theory or vision of a post normal science laid developed by among others Jerome Ravetz. This theory or vision is an idea of a science close to peer-communities and fast as well as critical decisions involving opposite values..

Stockholm is constantly growing and changing. Despite this, for various reasons, it is difficult to execute large building projects. With starting-point in decision making theories we have tried to investigate these difficulties. More specifically we have chosen to study why it has not been possible to rebuilt Slussen in Stockholm. To help us structure our study we have based our research on another large comparable building project, the Globen City project.

The purpose of this master thesis is to examine how librarians/cultural workers act in projects in order to stimulate and promote reading among children and youth in sparsely populated regions in the county of Jämtland during a period of three years, and if/how these projects differ. The examination is based upon the progress of these projects in four of eight communities. Four librarians and two cultural workers have been interviewed in order to get their view of the proceedings of the projects. The results indicate that the four communities all made up plans for three years but in different ways. They mainly collaborated with the school but also with the board of children's health and the preparatory school.

The population of Grey Partridge is decreasing worldwide as a result of anthropogenic activities. Increased agricultural production, requiring homogenous farming landscapes and increased use of pesticides are believed to be the main factor causing population declines in the Grey Partridge. Actions to enhance Grey Partridge populations are available; however, those actions are vain if the acceptance to conduct them is low. To gather information about acceptance among farmers, hunters and the County Administrative Board towards 18 available actions enhancing the Grey Partridge population, nine face-to face interviews were conducted as an exploratory case study. The results showed that willingness to conduct enhancing actions differ between and within the groups of stakeholders.

The purpose of this study was to find possible explanations to why the studied herd had an increased incidence of abomasal displacements. The incidence of abomasal displacement in the herd was three times higher than the incidence of an average Swedish herd. The cows in this study were fed a total mixed ration. The different parameters studied were: energy content in food, nutritional content in food, body condition scoring, concomitant other diseases, and blood parameters of glucose, fructosamine, cholesterol, insulin, betahydroxybutyrat and free fatty acids. The author?s suggestions to decrease the problems are to decrease the energy content in the TMR to lower the cows? body condition scores in the dry period and changing the content in the TMR to increase the amount of NDF and adding structure in the form of chopped straw.

Hudiksvall Municipality will build a new preschool. The goal is that the pre-school should reflect the municipality's environmental goals and meet building regulations. The wall structures that are compared in the report is an insulated wooden frame and a frame of lightweight concrete blocks from H + HWall structures are compared within the areas of U-values, air tightness, thermal storage capacity, fire ratings, moisture, durability, emissions and environment. In these categories the two wall structures will be rated in a scale from 1 to 5 and then the categories are weighted against each other. The weighting is based on Hudiksvall Municipality's assessment of the categories importanse for their final selection.The results of the comparison show that the concrete structure is recommended for the construction of pre-school with 27.55 points against the wooden structures 23.70 points.

The purpose of this essay is to understand meeting between hidden refugees and health professionals through interviews with refugee in hiding and health professionals. The implantation of the essay has been made by social science research methods which I have used as a qualitative survey. The material that I have used in this paper is to interview with hidden refugee and health care workers. I have used the different sources such as literature, internet and different laws which relates to the topic of this easy. I am using the power of theories to analyze the work.

Child sex tourism is a growing problem in todays globalized world.This paper is conserned with the problems of those who isn't sexually drawn to children when they are in their own community but who, on their travels, sexually abuse them.The aim of the study is to analyze what makes people commiting sex crime abroad, and breake those laws which, usually, are in line with the persons own values and normsystems.What impact has travelling and tourism on the behaviour of the individual? And which social factors makes people into sudden offenders? By comparing the litterature on child sex turismwith theories in sociology and criminology you could se some factors of and structures in society contributing to the issue..

In 2006 there was a change in LMA (1994:37) that clarified the division of responsibility be-tween the Migration Board and the municipalities, concerning unaccompanied children. The social services should now be utmost responsible for the housing and care of these children, to assure that they gain the same standards and rights as all other children. The aim of this essay has been to examine how the division of responsibility has influenced the work of the social services and how they interpret their responsibility for the unaccompanied children. How do the social services investigate and make decisions concerning these children? Do these chil-dren have the same rights as other children? To answer these questions a legal study was made, followed by qualitative research interviews with four social services that receive unac-companied children.

Usability is a way to study how good a website is which is what our research builds upon. On a mission from Liseberg our purpose is to find out if their website liseberg.se is good from a user?s perspective. Our way of carrying this out where grounded upon a qualitative study through observations and following interviews with a number of participants. By compositing tools of method we have started with the theories descriptions of usability tests and we have also used the theories to be able to reflect around and to understand the results from the tests.

Due to deficiency in dementia care, the government has commissioned the National Board of Health and Welfare to develop national guidelines for health care services to people with dementia and support for their relatives. It has been allocated stimulus funds that may be applied for to work on improvements in dementia care. In August 2010 these guidelines formed the basis for a decision made that collaboration would take place between the county and the municipalities regarding dementia care in Halland, named Anna's path. The aim of this study is to investigate, analyse and describe how our respondents in the project Anna?s path are planning and preparing for the implementation of the registry of quality BPSD - Behavioural and Psychological Symptoms of Dementia.

This paper presents empirical evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.

The Swedish Transport Administration manage nearly 4,000 railway bridges in different condition and age around the country. These bridges is in constant need of maintenance and requires continuous inspections. This thesis is designed as a damage investigation on a single-track railway bridge south of Solvarbo in Säter municipality. The railway bridge is in operation and serves over 10,000 trains a year, everything from speed trains to freight trains. The bridge is built as a beam bridge, simply supported over a road.

Objectives: The aim in this thesis has been to generate information relevant for strategic positioning and future evaluations within the scientific field of sport and exercise psychology. This has been done by request, and in collaboration with The Group of Sport and Exercise Psychology at the Institution of Psychology at the University of Umeå.Research questions:  (1) How does the cognitive structure within the field of sport and exercise psychology take shape with respect to research topics in current sport-psychological research, i.e. the research front? (2) How does the social structure within the field of sport and exercise psychology take shape with respect to formal scientific collaboration?Data: 879 articles published between 2008-2011 were used in this study. The population of articles were collected from a set of 5 core journals: International Journal of Sport Psychology, Journal of Applied Sport Psychology, Journal of Sport and Exercise Psychology, The Sport Psychologist, Psychology of Sport and Exercise.