Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients.Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors.Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor?s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks. .

Small business enterprises have escalated in Sweden during the last decade. However, new established companies are struggling to maintain their selves during the startup process and according to a survey from Tillväxtanalys, only 68 % of startup companies from 2008 were still active three years later. One of the main reasons is lack of capital and the most common approach to finance companies is to apply for a bank loan. In other words, commercial banks are of great importance for new businesses. Although, the problem arises when there is no previous history from the new businesses that the bank could base its credit assessment on.

Within psychodynamic therapy the concept of countertransference is considered as valuable to understand the therapy process. Much of the research has focused on countertransference as dependent to therapy outcome (Hayes, Gelso & Hummel, 2011) and less of the research has been dedicated to trainees view on the concept. The object off this study was to examine how trainees define, identify and use countertransference. The study takes a qualitative approach and phenomenological perception of knowledge. Eight trainees has been interviewed and the interviews has been analysed with thematic analysis.

The aim of this study has been to investigate a group of upper secondary school teachers? approach to work with the ethnic multi-culturalism that characterises the Swedish society of today and to point to the obstacles and possibilities the teachers see to work with this. With the help of interviews with eight teachers satisfying results could be reached. The results showed that it was possible to distinguish three different ways to think and act when it comes to the work with ethnic multi-culturalism in school and teaching. The approaches entailed different consequences on the way the teachers conduct their teaching.

The study focus on the development of the bilateral relationship between India and the United States and the Next Step in Strategic Partnership (NSSP) from 2004 and the change in U.S. approach to India's neuclear program. With the rise of China to potential great power status I argue that the cooporation between the two is an act to balance the Chinese influence and to prevent future rivalry and a Chinese dominance of the East Asia. For the study I have used concepts and theorys from the realist tradition, in particular theorys of Balance of power and alliance forming..

In this paper we have chosen to focus on social workers and their experiences of interacting with clients with neuropsychiatric disabilities, in example persons with ADHD (Attention-Deficit/Hyperactivity Disorder), Asperger syndrome, autism and/or Tourette syndrome. The main purpose was to look into three areas: What knowledge do social workers mean that they need about neuropsychiatric disabilities and how can their needs of knowledge can be met? How do they experience the meeting with a person with neuropsychiatric disabilities? How does the cooperation function between authorities regarding persons with neuropsychiatric disabilities?Definition of the concept of disability and function from a historical perspective points out that the approach has changed over time. Previous research studies of the interaction in meeting between the client and the social worker shows that the social worker carries two faces, so called aspects. The first aspect is about help and care and the second aspect is about administrative functions.

This bachelor thesis is titled Who is an extremist?  - A qualitative content analysis of the agglutination of right- and left-wing groups and is written by Måns Hoffsten within the discipline of political science. This essay aims to illuminate in which way the Swedish government has tackled extreme forms of left-wing and right-wing activism during the period 1980 ? 2013. By looking at how governmental policy-suggestions and reports concerning extremism are formulated during this period this essay explores when and how the two groups first started to become a part of the same problem-representation and on what premises this is built.

The purpose of this study was to look at teenagers' thoughts and ideas regarding sports and doping, and what they think about information on doping.Important questions for our study were:What do sports mean to teenagers?What thoughts do teenagers have about demands and expectations in sports?What thoughts do teenagers have about doping?What do teenagers think about information on doping?What factors do teenagers think affects a teenager to use doping?The study was made from a qualitative approach. The material consists of twelve interviews with teenagers in the age of 16 - 18. Sports mean a lot to the teenagers in our study and they don't approve of doping in any way. Many of the teenagers asked for more information about doping.

During the twentieth century, mergers&aquisitions have occured in waves where times of low activityfrequently has turned into periods of high activity. M&A:s have been of increasing numbers and growing size, which was extra evident during the last wave during the 1990:s. What are the motives that has made M&A such a widely used strategy? Are there similarities within and across industries regarding merger motives? The empirical material consists of primary and secundary data collected from two mergers in three industries respectively; manufacturing, banking and IT. The analysis make use of three different perspectives, the reason for this being to create understanding and furthermore illuminate the complexity of the problem.

The metaphor has been among us since a very long time, but despite over 1.000 years of reflection it is still uncertain how one should understand the concept. There are few, if any, doubts how to understand the definition of metaphor, but is it possible to find a real distinction between the metaphorical and the non-metaphorical? In this essay I seek an answer to when a metaphor is a metaphor or when it is instead a generally accepted concept of how something actually is. I will use previous research on the topic from Aristotle, Friedrich Nietzsche, Paul Ricoeur and George Lakoff and Mark Johnson. These persons have given me a wide perspective and approach to the metaphor ? and when a word should be considered as a metaphor or not.

The purpose of this essay is to examine how officials within the Swedish public libraryorganisation view the IT-development, how the IT-development progresses within theorganisation and if there is a need for a national IT-strategy for the public libraries in Sweden.Four unorganized interviews with officials within the regional- and county libraryorganisation and one within the national organisation where conducted. This study is aqualitative examination where the phenomenographic approach has been used as inspirationfor the analytic model. The analytic result has been compared to the system theory of how anoptimal system should be constructed to perform in an optimal way and to be able to producegood results. The results of this study show a wish for a better national cooperation regardingthe IT-development for the Swedish public libraries. Today?s library structure should bereviewed over in order to enable the libraries to produce even better results from the cooperation?s..

The purpose of this study was to gain knowledge of what preschool teachers think that mathematics in kindergarten is, and if the revised curriculum which came in July 2010 changed their approach. The survey consists of interviews of five preschool teacher and an aspiring preschool teacher. They have shared their experiences and knowledge about what they regard as mathematics in kindergarten. I asked how they interpret the new curriculum for math and if it has made them work in a different way or if they do as the used to. The results that came up where that they felt that their views on mathematics have changed.

The aim of this study is to examine which support the communities in Kalmar have to offer children who have witnessed domestic violence. The study also includes how social services justify this actions based on the childs needs. The study includes six respondents; four socialworkers, one head of unit at ?Alternativ till våld? and one manager at ?Barnahuset? in Kalmar. The method used in this study is a qualitative research approach with semi-structured interviews. The study concludes that children who have witnessed domestic violence seldom are known by social services, but when a child is recognized the social service use ?Alternativ Till Våld? or a general support. It also reveals that those children often have a lower priority when weighed against children who has been abused..

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.