The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Radio frequency identification (RFID) is a versatile wireless technology usedworldwide. The fields of applications are many and its popularity constantlygrows due to smaller in size, better and less expensive components. RFID isused to identify, track or share information about an object using radio waves.This master thesis describes the process of designing and implementing ahandheld UHF RFID reader. The goal was to, based on a UHF RFID-chipdesign a fully functional, small in size and power efficient device. Amicrocontroller provides the user interface and is also used to control theRFID-chip and a Bluetooth device.

Syftet med denna undersökning var att förstå och beskriva sjökaptensstudenters upplevelser av handledning vid utförandet av uppgifter som krävs för att uppnå lärandemålen under delkursen Fartygsförlagd utbildning 1 (1FF01K). Halvstrukturerade personliga intervjuer genomfördes med åtta förstaårsstudenter mellan den 25:e mars och den 5:e april 2013. Dessa spelades in och transkriberades för att sedan tolkas och struktureras i olika kategorier beroende av upplevelser. Strategiskt urval användes för att välja ut informanterna vilka intervjuades med hjälp av ?critical incident technique?.

Titeln på denna studie är Internalisering av kategoriella par i form utav homosexuella asylsökande. Studiens syfte är att undersöka om och hur föreställningar utifrån ett heteronormativt synsätt, hos handläggaren på Migrationsverket, påverkar asylprövningen av homosexuella. Studien berör hur diskursen i samhället formar föreställningar av den homosexuelle mannen och hur dessa föreställningar blir gällande inom myndighetsutövningen vid Migrationsverket. Studien utgår från teorier av Michel Foucault, samt är kompletterad och avgränsad med hjälp av andra teorier, bland annat Queerteorin. Studien bygger på semistrukturerade intervjuer av sju handläggare vid Migrationsverket, verksamma vid två olika kontor i Stockholm.

Sweden is today a country with ethnic, cultural and religious diversity. My aim in this study is to study what view of Islam and Muslims that students at a Catholic school in Stockholm have. The reason why Catholic schools are interesting to study is that previous research has showed that Muslim students around Europe often attend catholic schools as they are regarded as more tolerant towards religion. This study is based on a questionnaire and personal interviews with upper secondary students at the Catholic school in Stockholm. The result is compared with previous research on students of the same age group (12-15 years).

Abstract In order to make the modern agriculture less dependent on non-renewable external inputs, it has to rely more on ecosystem services. The agricultural system produce not only food, fiber and fuel, it also generates other ecosystem services such as e.g. photosynthesis, recycling of nutrients, influencing local microclimate, pollination, biological control and detoxification of noxious chemicals. This study is an attempt to get a better understanding about the interaction among different ecosystem services and different habitats capacity to generate them. An evaluation of eight different methods is done. The ecosystem services studied are the ability to absorb solar energy, biomass production, botanical diversity, decomposition and natural predation of aphids.

Denna uppsats är en kritisk diskursanalys vars syfte är att studera hur begreppet ?barnets bästa? används och tolkas i asylprocessen för ensamkommande barn. Jag har undersökt hur de tjänstemän som fattar beslut om asyl i fall med ensamkommande barn formulerar föreställningar om ?barnets bästa? och hur begreppet förhåller sig till andra begrepp i den diskursiva praktiken. Detta har jag gjort genom att dels analysera de styrdokument som ska ligga till grund för besluten och dels beslut ifrån migrationsverket och domar ifrån  migrationsdomstolarna.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The purpose of this study was to find an explanation for why Amnesty International in Sweden has seen an increasing number of members, while the number of participants at the national annual meeting has decreased.The method of the study was done with an inductive approach in which the problem has affected the choice of theory and empirical data. The empirical data has been collected through both qualitative and quantitative method in which the analysis was implemented with support by statistics and interviews.To strengthen the arguments in the paper, sociological theories on organizations are used and also theories about social movements.The conclusion of the study is that Amnesty International Sweden has undergone a transformation towards a decentralized organization because it is not longer relevant for people who are members to achieve the purpose of the organization to participate at the annual meeting. This because that these members accesses the recourses they want to achieve by working on a local level. The main conclusion of this study is that Amnesty has moved towards being an organization that to some extent are working as a social movement, where there is no longer any clear link between local work and the central board of Directors. .

This study aims to identify the municipalities of Hallands? methods, guidelines and policies in integration concerning new arrivals of children and teenagers. Some of the new arrivals are under the power of Swedish Migration Board and some of them are by a contract handed over to the municipalities. The evaluation is based on Michael Lipskys street-level bureaucracy which puts its focus on the lower level of bureaucrats meeting with clients. The frame is Skolverkets guideline for education of new arrivals which is more or less a way towards a common policy.

The aim of this study is to examine how and in what way users of the public participate and affect the archival information that is to be preserved for the future through the examination of three archival projects involving public participation. The study seeks to examine if participation of the public could lead to increased democracy and diversity of information in the archives. The study will be performed through the examination of three participatory archives all tied to traditional archival institutions.The study is based on the theoretical framework of Benn and Gaus and their notions of public and private which they discuss using the key words access, agency and interest. The study also takes into consideration Laura Millar?s theories of social memory as a means for the public good.

During the last few years the presence of high arsenic (As) concentrations in ground water has been of major concern both internationally and in Sweden. Much evidence has been reported about toxic effects caused by arsenic. The carcinogenic effects and the possibility to measure the toxic impacts at low concentrations made the World Health Organisation (WHO) to reduce the guideline value from 50 to 10 ?g l-1 in 1993. In Sweden the corresponding reduction was implemented in 2003. Several surveys in Sweden have shown that high arsenic concentrations may occur in ground water.

This report studies how the divergence between men and women is manifested in the physical space and how the representation of room recreates this divergence. Spaces are coded and women have traditionally been associated with private space and men with public space, leading to that the home is encoded as female space and public squares as male space. Thereby women lack a natural place in public space. The National Board of Housing, Building and Planning (Boverket) wants to change this situation by enforcing safety-creating measures based on gender equality theories.I have studied what potential risks the project initiated by Boverket as well as discuss the potential problems with representation. Can representation be used without freezing the space? I also search for methods for working with a gender perspective without reproducing gender stereotypes and roles and avoiding encoding the private as female and public as male? Also I use a public seminar with urban planners, artists and architects to retrieve how we work with these issues today.I conclude that city planning needs to incorporate new strategies of thought that does not divide space, e.g.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

This case study explores the question of implementation and steering in a society of governance. As an empirical example, a reform concerning the reception of separated refugee children in Sweden is used. As of the 1st of July 2006 the responsibility for providing housing for separated children lies with the local governments rather than with the Swedish Board of Migration, aiming to improve the children's situation. However, implementing this amendment has turned out to be a harder task than expected. Traditionally, the relationship between state and local actors is seen in terms of state steering or local self-government.