Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

This bachelor thesis is a critical study in which we are studying if the swedish reports of the so called ?second revolution? in Egypt have been objective. We have been studying this by using Jörgen Westerståhls objectivity model and we have chosen to investigate whether the reports have been objective balance-wise. The second revolution is a term which describes the protests and demonstrations that led to the military action in which the elected president Muhammad Mursi were forced to resign on the 4th of July, 2013The study includes articles from five leading Swedish newspapers, Aftonbladet, Dagens Nyheter, Expressen, Göteborgs-Posten and Svenska Dagbladet. We have been studying all the articles that include the word ?Egypt?.

AimThe aim with this essay has been to investigate how preschools profiling in motor activity training, work to stimulate motor development of children. In order to study this, the main focus for the research has been on the following queries:What characterize motor activity training at the preschools studied?What is the purpose with the motor activity training of preschools which were studied?How do the preschools describe the affect that motor activity training has on children?How do the preschools look at the need for motor activity training?MethodFour in-depth interviews were conducted with representatives of the chosen preschools profiling in motor activity. My selection was based on a strategic sample and this was made by an internet mapping of preschool activities in the districts of Stockholm, and information from the service guide of the town of Stockholm. Then e-mail was sent to ten contact persons at preschool units, and ten preschools were contacted directly by phone.

We are always surrounded by space, not just only in a room with four walls, but also when we are outdoors.Constantly we move in a flow of space that changes whenever we move. Unaware we are affectedby this threedimensional surrounding of ours, and it reacts with our perception. Many times, we chooseto translate it into something two-dimensional, for example when we take a photo, recording a movie orframing a view with a window. It helps us to catch a moment, a piece of reality and restore it in our ownway. In this project I?ve chosen to explore this process, to interpret and create my own theories about thistranslation from space to a two-dimensional surface.

This study is about how older people are portrayed in TV- commercials, and what those images are saying about senior citizens as consumers. I?ve chosen two of Sweden?s most popular TV channels that are broadcasting commercials and from those two channels recorded commercials in a period of one week, three times a day (morning, afternoon and evening/night). My purpose with this study was to see when older people stared in commercials, which kind of merchandises they were marketing, in which manor they acted out their roles, and (if possible) say something about the elderly people as consumers..

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

Detta arbete handlar om vad ett va?letablerat fo?retag skulle kunna go?ra med sitt restmaterial. Vi vet att det idag finns en ma?ngd fo?retag som jobbar fo?r att minska sitt restmaterial och ha?r presenteras fo?rslag pa? vad man kan go?ra med det som a?nda? uppkommer. I arbetet presenterar vi fo?rst hur vi ga?tt till va?ga fo?r att samla in va?r information, alltsa? hur va?r forskning gjorts.

Today there are many students with behavioral and developmental disorders in schools. One of these disorders is ADHD. The medical designation ADHD stands for Attention Deficit Hyperactivity Disorder. I have chosen to research how two students with ADHD can be included in a fifth grade classroom.This research paper addresses the issues surrounding the student?s day-to-day life with a focus on the classroom.

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

The aim of this essay is to study how the University Church is represented in student newspapers. By conducting an inductive thematic analysis on sixteen articles chosen from newspapers distributed by the student union at three Swedish universities, the main purpose of the study is to further understand the role and function of the University Church in a contemporary Swedish context. Three themes emerging from the initial step of the thematic analysis were chosen for further analysis: (1) a secularized church?, (2) provocation and (3) reasons to seek out the University Church. The themes were then highlighted by two theoretical perspectives: Mark Chaves? theory of internal secularization and a theoretical framework developed by Anders Bäckström with the aim to explain the role of the church as a welfare agent in Sweden.The study shows that the University Church is portrayed as both an ambiguous and complex organization.

The aim of this paper is to find out to what extent outdoor mathematics is used in preschool and elementary school. I have chosen to use interviews to find it out. I made my interviews in five different schools in Karlskoga, with teachers in preschool and in first and second class. Focus has been on the positive effects in outdoor activities. The paper also deals with some of the prerequisites necessary to organize such activities.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

In this thesis I try to find ways to be more independent and conscious in my interpretation of the music which I am playing. To be able to be more sure of myself and my own decisions I try to find methods on how to achieve this. The methods includes reading articles about interpretation, interviewing musicians and interpret and perform music. The pieces I have chosen are a solosuite by Max Reger, a concerto by Georg Philipp Telemann and a clarinet sonata by Johannes Brahms. I made some concerts where I try to achieve my goals.

This thesis is a case study of the search function on the University of Uppsala?s web site. The search function in this study was chosen since it exists on a large and complex web site and there were apparent lacks in the old version of the search function. The thesis highlights some of the problems that can appear in the development of a search function on a local site. One interesting find is that one of the most difficult issues is organizational and not technical.

In this essay I have chosen to do a cursory study of the spread of the figural gold foils. Emanating from foremost the Vendel time (550 ? 800 e Kr) in the Scandinavian countries Norway, Sweden and Denmark. I will also discuss their relationship to so called central places. Three central locations are in focus in this essay: Borg in Lofoten, Slöinge in Halland and Uppåkra in Skåne. I will also discuss when and why the religious cult changed during the Vendel period to Viking age..