The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

An increasing number of applications are becoming more or less network based today.The traditional architecture for network based applications is client-server, but as usageof download services are going up, so is the Peer-to-Peer architecture. This report is acomparison between the Peer-to-Peer and client-server model, and can serve as a basiswhen a decision between them needs to be taken. In the report, the performancebetween the different architectures is compared in different contexts. Our basis is ageneral implementation of both architectures in a test that is derived from a previousreport. On top of this, the performance of the different architectures are measured,implemented in a gaming-context.

The purpose of this study was to examine the resources and barriers that social workers have incorporating the Social Service Act states during meetings with clients, using and developing the client's skills and knowledge, develop their own resources and to promote the use of self-determination. A qualitative study was done by interviewing six social workers working within the in social service?s department for family and individual welfare. Social workers were encouraged to describe and discuss the key aspects of cases that developed positively respectively negatively. Motivation theory, evidence-based practice, empowerment, and expert-expert relationship are the theories and concepts that we used to analyze the material.The study's main conclusion is that the most important prerequisite for positive development of cases is that the social worker emphasizes and stimulates the client's own resources during meetings.

Problemområde: Idag är användandet av peer-to-peer (P2P) - applikationer såsom KaZaa, ICQ och Seti@home utbrett bland privatpersoner. Användningen inom företag är dock ännu i sin linda. Vi kommer därför i den här uppsatsen utreda om ett eventuellt införande av P2P- teknik i ett företagsnätverk ger några fördelar jämfört med en klassisk Client/Server-lösning. Hypotes: Arbetet bygger på hypotesen: ?En P2P-lösning ger fördelar för företaget jämfört med en Client/Server-lösning? Genomförande: För jämförelsen mellan P2P och Client/Server definierades och jämfördes fem områden: Säkerhet, Användbarhet, Tillgänglighet, Bandbredd samt Utrustningskrav. Slutsats: Inom områdena Användbarhet och Tillgänglighet ger en P2P-lösning klara fördelar, däremot inom områdena Säkerhet och Bandbredd visar Client/Server- lösningen istället klara fördelar. Området Utrustningskrav är oavgjort då det inte finns någon märkbar skillnad på lösningarna. Säkerhetsproblemen är P2P-teknologins akilleshäl och det problem som är mest troligt att stoppa stora investeringar i framtiden om det inte löses. Slutsatsen av vår jämförelse blir sålunda: För ett företag som redan har ett existerande Client/Server-nätverk är det inte någon idé att helt byta system, däremot kan det vara av intresse att introducera en applikation som möjliggör skapandet av så kallade Virtuella Nätverk. För ett helt nytt företag kan skapandet av ett P2P-nätverk vara ett väl så intressant alternativ till Client/Server.

During later years coaching has gained popularity. Coaching offers help to learn rather than to teach and enables optimal performance. The method that builds consciousness, strengthens choices and leads to change in the wanted direction, can deduce to some of history's most successful educationalists. A coaching area steadily increasing is business- and executive coaching. The overall purpose with this paper is to explain what coaching is generally speaking, with specific focus on business- and executive coaching.

Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

The function of traditional leaders in the modern states of Africa has been under debate for decades. The dominant research discourse suggests that these institutions should be integrated into the state in order to minimize the amount of parallel political spheres, since the latters are considered to affect state legitimacy negatively. But are the states in a situation where they need to compete with the traditional institutions in order to gain more legitimacy? If so, is the struggle for legitimacy a zero-sum game where there can only be one winner? Or is it possible for these institutions to co-exist or even benefit from each other? The aim of this bachelor?s thesis is to research if, and to what extent, African citizens? confidence in traditional institutions has an effect on state legitimacy. This has been done by statistically analyzing the data from the latest completed round of the Afrobarometer survey, a study that has been conducted in 20 different countries across West- and Northeast Africa.

During the last years a discussion has emerged around problems with Swedish state boards trying to influence the public opinion and even political bodies through different kind of information efforts. Several observers inside and outside the academy have studied how state boards increasingly use information as an instrument and also how political bodies increasingly have given such instructions to state boards. This essay put those studies into the context of both information political history and previous theoretical interpretations in that field of research.The analytical tool consists of four ideal typical ways ('state opinions') to arrange relations between the state and the citizen. Some critics focus on problems with too much political steering and how political majorities uses state boards to spread ideological propaganda. Others highlight problems with autonomy and bureaucratic organizations taking initiatives by themselves to spread normative information.

Abstract:The aim of this study has been to investigate (theoretically as well as empirically) the problematic notions of state neutrality and political perfectionism and, in particular, the potentially vast continuum existing between these concepts both in theory and in actual political practice. In order to accomplish this, a conceptual analysis has examined (some of) the arguments for and against state neutrality and political perfectionism, different aspects of neutralism and perfectionism as well as the exact definition of the concepts of ?neutrality of justification? and ?conceptions of the good?. Using a specific (though not entirely uncontested) definition of these concepts, an empirical analysis was made of Swedish parliamentary parties and their cultural policies. The empirical part of the study seemed to confirm one of the basic premises of this study; that state neutrality and perfectionism are often (as has indeed been recognized by critics of state neutrality) intertwined in the business of everyday politics..

This thesis presents an analysis of a conversation between a therapist and her client. Through a study of the conversation's topics and structure I have been able to draw conclusions on how the therapist governs and steers the session. With the use of certain tools, such as introductions of topics, invitations, paraphrasing and explorative questions, the therapist presents the frames of the conversation. At the same time, though, she invites the client to state her point of view and correct the views imposed on her through, for example, formulations from the therapist. I in my study I have used the methods of Conversational Anlaysis (CA) com-bined with quantitative methods such as calculating the frequency of a phenomenon.Throughout the thesis I have compared my results with the results presented by Ulla Melander Marttala in her dissertation Content and perspective in doctor-patient conversa-tions.

This essay is about North Korea, Kim Jong Il and how the future looks for the states political system. The purpose is to explain how Kim Jong Il and the North Korean regim rules the state and with help of Machiavellis theory about the Prince, tell about the states future. The essayinvestigates how well Kim Jong Il and the North Korean regime are keeping their power overthe state and if their possibilities to continue in the same way are good or bad. The essayinvestigates North Koreas possibilities for further reign through Niccolo Machiavellis theory.The argument is that the North Korean state and Kim Jong Il have few or noneconditions to continue with the same political system that the state in this time have.The result shows that, through a Machiavellian perspective, Kim Jong Il and the North Korean regime have bad conditions to continue ruling the state in same way as now. The investigation, unfortunately, do not show when and how North Korea will be exposed to a government switch , but the result points to a change..

This essay is about North Korea, Kim Jong Il and how the future looks for the states political system. The purpose is to explain how Kim Jong Il and the North Korean regim rules the state and with help of Machiavellis theory about the Prince, tell about the states future. The essayinvestigates how well Kim Jong Il and the North Korean regime are keeping their power overthe state and if their possibilities to continue in the same way are good or bad. The essayinvestigates North Koreas possibilities for further reign through Niccolo Machiavellis theory.The argument is that the North Korean state and Kim Jong Il have few or noneconditions to continue with the same political system that the state in this time have.The result shows that, through a Machiavellian perspective, Kim Jong Il and the North Korean regime have bad conditions to continue ruling the state in same way as now. The investigation, unfortunately, do not show when and how North Korea will be exposed to a government switch , but the result points to a change..

Homelessness has always been and will always be a problem in every society. How should we organize the work and care for these people? There are three different types of welfare states, the liberal, the conservative and the social democratic. In the liberal welfare state the market is the supplier of the public good. In the conservative state the family and church and in the social democratic the state is the supplier of the public welfare.The Swedish welfare state has been the archetype of social democratic welfare with de principal of ?Folkhemmet? in focus.

The hypocrisy of democracy is to help autocratic rulers to stay in power because it benefits their own country. This thesis examines how the United States of America justified their cooperation with the Iranian Shah Mohammad Reza Pahlavi during the period of 1953-1979, until he was overthrown by his own people. This case-study doesn´t make general conclusions about the US foreign policy towards other countries except Iran.The theoretical starting point for the empirical analysis is the political dilemma of dirty hands. With the analytical instrument, constructed with a normative analysis about the concept of dirty hands, it´s possible to discover which ethical discipline the American presidents had to uphold to justify their actions.There are three different aspects of their cooperation which are lifted in this thesis. The first one is about the circumstances that made them begin their cooperation, the second regards the features of the cooperation.