The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

In this paper respiratory sinus arrhythmia (RSA) was examined in relation to two kinds of threatening pictures, biological and nonbiological. Based on the results of prior research the hypothesis was claimed to note a difference between the two types of pictures regarding RSA and gender differences regarding cardiac activity due to the emotional stimulus. ECG and respiration were collected from 36 adults, 17 women and 19 men. There were no significant relationship between the different types of threatening pictorial stimuli, and no significant effects of gender were found. The results support some of the prior research on the topic but are in conflict with other.

The purpose of this study was to examine the differences and similarities between coping strategies used by individuals with the disability ADHD in childhood and later adulthood. The questions we asked ourselves: Are the individuals using the same form of coping in adulthood as in childhood? What copingstrategies used individuals while growing up? What coping-strategies used the individuals in adulthood? To fulfill the purpose and answer the questions, we used qualitative methods. Interviews were conducted with four adults who have the disa-bility ADHD. The interviews were analyzed by the hermeneutic circle.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Efficient numerical methods for option pricing is an active field of research. This project has the goal to examine possible ways to improve an established method of numerical pricing. The method is based on an adaptive finite difference method in price and uses the backwards differentiation formula of order 2, BDF2, in time. The project will focus on improvements to the time integration through implementation of discontinuous Galerkin methods, dG. Empirical convergence and accuracy results are obtained for equidistant dG-methods up to order 3 and performance is compared to BDF2.

The purpose of this essay is to study the crimes and punishments in the Roman army, how ancient authors describe this phenomenon and the differences between the authors descriptions. The results of the essay are that the authors mostly describe crimes such as mutiny and desertion. Ruffus is the only one who mentions and describes other types of crimes than mutiny and desertion, such as theft, rape and disobedience. The reason why there is a difference between Ruffus and the other authors are that Ruffus wrote a collection of laws in the Roman army but the other authors wrote biographies and histories and therefore they only mentioned the most dramatic thing that happened, such as a mutiny in the army for example..

This study aimed to investigate whether lambs show anticipatory behaviours in a holding pen prior to entering a known arena, whether the holding pen experience prior to the arena exposure affects their play expression in the arena and whether their behaviour (in home pen) is affected if arena access is denied. Twenty pair-housed male lambs (average 14 weeks old), were exposed, in chronological order, to five treatments. Holding pen treat-ment (HP-control): Each pair was led into a holding pen (2.7 m2) and remained there for 5 minutes before returning to their home pen (6 m2). Holding pen ? arena treatment (HP-A): Each pair was led into a holding pen for 5 min and then was allowed access into the arena (22 m2, containing two hanging chains, one ball and one platform) for 15 min before re-turning to their home pen.

Syftet med denna undersökning var att ta reda på vilken betydelse stöd och uppmuntran upplevdes ha i arbetslivet för rådmän, om det fanns en skillnad beroende på kön, samt vilka faktorer som upplevdes vara viktiga för hälsan och arbetsklimatet. Sex semistrukturerade intervjuer genomfördes med tre kvinnliga och tre manliga rådmän. Resultatet, som överensstämde med tidigare forskning, visade att det sociala behovet av stöd från kollegor och närmaste chef upplevdes ha störst betydelse för både kvinnor och män. Positivt för hälsa och arbetsklimat upplevde både kvinnor och män var att trivas på arbetet, ha kollegialt stöd med ett öppet arbetsklimat samt möjlighet till flexibilitet. Slutsatsen blir att socialt stöd och kollegor är viktigt för att individer ska må bra i arbetslivet.  .

The purpose with this master´s thesis is to examine how helth and unhelthy in the Swedish magazines Topphälsa, Fitnez Magazine, hälsa and I Form. The study is made from a discourse analytical approach and text and pictures are analysed together. The governmentality-perspective is also used as a theoretical frame. Power and govern are two inportant conceptions for this paper. Some of the main characteristics of the material are the double messages, the division in the categories "we" and "them" and the personal address to the reader.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

It is important to ensure and develop the Swedish model for riding schools, since the pupils at a Swedish riding school learn both to ride and to handle horses. There is a pronounced problem of stagnation and in some cases a reduced demand in several of the equine industry sectors including breeding with decreased coverings. The aim of this study was to cast light on how representatives from the horse industry looks at riding schools and their recruitment of horses in the next five years. The research issue was ?Will there be difficulties regarding horse recruitment in 2020 and in that case, what are the consequences?? The results of this work consist mostly of material from a workshop on how the riding school will be affected by reduced breeding in the future.

Purpose:        The intention of this study is to distinguish if there is a correlation between mutual funds administration fee and their return. The study will also observe if there is a difference regarding the return between active and passive management fees.Method:        The study is founded on a deductive approach because the study is based on existing theories. Quantitative research based on statistical data has been used. A correlation analysis has been applied to determine if there is a correlation between the chosen variables.Conclusion:   The conclusion of the study is that active management of funds mainly do not give a higher return than passive management funds. Neither is the administration fee dependent on the risk a fund has..

The purpose of this work is to investigate what students in grades 4 to 6 at a school in southern Värmland know about cyber bullying. It also aims to find out whether there is or has been any cyber bullying in grades 4-6 at the school. The issues at work are what do cyber bullying? Is there a difference between cyber bullying in the different grades? (4-6 grades) Are their differences in cyber bullying when it comes to sex? And there is no connection between the mental bullying and cyber bullying? The material for the work was collected through a questionnaire survey conducted with students in grades 4 to 6. The survey was conducted anonymously, they were asked what sex it was and what grade they are in.

This paper is concerning students' with reading and writing difficulties and dyslexia. This paper clarifies the difference between reading and writing difficulties and dyslexia. The essay also gives an insight into dyslexia in an historical perspective. The purpose of the paper is to find out if teachers believe that students with a diagnosis of dyslexia may be more or different help than students with other reading and writing difficulties. By answering this question, I conducted a survey study in two schools in two municipalities.

The swedish education system in general and the swedish gymnasium in particular is at the point of a thorough reform of the guidelines in education. One major difference given in the guidelines is that the former core subject of arts education is abandoned in favour of making history a mandatory class. This despite the curriculum outlined in 1994 remains. Through comparativ text analysis of the documents and reports outlining this reform and defining the curriculum as well as the guidelines for the education system this study aims to point out the reasons for this change. Through in depth interviews with teachers, educators and authorities in addition to readings of contemporary research on arts in education the study will depict a larger picture of the scheme of things.