ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

This is a qualitative study based on eight interviews, four of which have been probation inspectors and three have been external controllers, or controllers as they say, and one have been an email interview with the headquarters of the correctional treatment. The interviews have been made on probation service offices in southern Sweden.The purpose of this study is to investigate how the professionals in Probation service see their work with intensive supervision with electronic monitoring. We are interested in their work from mainly three aspects, how they look at their control, how they see the intensive supervision with electronic monitoring as collective punishment and how they work with the client's family.In our results it emerges through interviews that probation staff in general find it difficult to work with the Children Convention (CRC) and the law when it comes to intensive supervision with electronic monitoring. They mostly do not believe that intensive supervision with electronic monitoring is a collective punishment for the adults but when it comes to children it becomes a longer discussion with different arguments and thoughts.Our results have found that in comparison to prison, most people seem to find that intensive supervision with electronic monitoring is a decent punishment. Most of the professionals are aware, and think it's important to recognize, that they are in a position of power in relation to the client.In the analysis, we establish an outcome from the interviews into our theories and trying to find a connection between them..

The occupational therapist uses meaningful activities to promote health and accomplish functional progress. The professional role is to support and enable for the client to change his/her life. One way to accomplish this is to use the group as a tool. Knowledge is needed about how learning works and which teaching methods exist to promote learning, so it is adapted after the clients´ personal way of learning. The aim of this study was to investigate which pedagogical approaches occupational therapists use in group activities.

This study is inspired by research about alliance as a common factor. The purpose is to explore the positive experiences among community-based social support workers when breaking the rules with their clients. The study questions in which situations they broke the rules and how they handled these situations related to their clients and colleges. Qualitative, individual interviews were made with four community-based social support workers who had such experiences. The results were analysed through an hermeneutic approach using Johan Asplund's theory of social responsiveness.

The aim of the study was to reach a deeper understanding and knowledge about how women with an experience of prostitution perceive what this has meant for them and how it has influenced their lives. The questions of the study were: (1) How has the prostitution experience affected the women in their lives? (2) How have they learnt to deal with this experience? To answer these questions a qualitative method was used where interviews were conducted with four women with experience of prostitution. All women experienced that the prostitution had affected their lives. Examples given that inter alia relationships, sexuality, and self-image had been affected.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

This essay examines through a sociological perspective how physical objects in Ted Kooser?s poetry collection "Delights & Shadows" can be used to depict the characters? social environment. This is done by examining the physical objects found in 25 poems, the relationships between subjects and objects, and how this relationship can describe the social environment. The essay also examines how the relationship between subjects, objects, and the presence of the social environment within the text affects the reader experience. The physical objects are examined with Bill Brown?s Thing Theory as "things" that stop working for humans, when their flow within the circuits of production and distribution, consumption and exhibition is arrested, however momentarily.

Hur kommer det sig att patienter i psykoterapi till övervägande del är kvinnor? Syftet med studien har, utifrån antagandet att psykisk ohälsa drabbar kvinnor och män ungefär lika, varit att undersöka om mäns och kvinnors eventuellt skilda förväntningar på en psykoterapeutisk relation kan utgöra ett möjligt delsvar. Studien har haft en explorativ utgångspunkt i syfte att ge uppslag snarare än generaliserbara svar.Respondenter var medarbetare på olika arbetsplatser, till största delen inom kyrklig sektor (n=68, 41% män, 59% kvinnor). Datainsamling skedde genom anonym enkät vars  utgångspunkt hämtats i tidigare forskning kring skillnader mellan mäns och kvinnors förväntningar.Som alternativ till kön har studien även prövat självskattningar av traditionellt maskulina och/eller feminina personlighetsdrag (BSRISE) samt grundläggande förhållningssätt i betydelsefulla relationer.Svaren har analyserats i form av korstabeller. Resultatet gav att respondentgruppen var förhållandevis överens om terapeutens första prioritet ? att hålla fokus på patientens problem och mål med terapin.

The purpose of this paper was to understand internal communication?s critical tradition by studying the interface of the subjective experience and the objective behavior within a management team. During almost two years this group was observed, several semi-structured interviews were conducted and a specific incident was analyzed. The interview texts where analyzed, using the Meaning Constitution Analysis developed by Roger Sages (2010) at Lund University. The observations were summarized in sociograms showing relationships in the organization.

The aim of the study was to gain a better understanding of how some people aged between 20-35 years? experience Facebook in relation to identity creation, communication and stress. The analysis is drawn from seven semi-structured interviews with a sample of Facebook members, four women and three men aged 20-35 years and during the interviews respondents answered questions based by the following topics. Does Facebook allow changing identities? In what way is Facebook a communication tool for enabling relationships? How can Facebook be related to stress and coping? The results showed that respondents perceived Facebook as an easy means of communication and maintaining relationships.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.

Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories.

How do probation inspectors describe their female clients and female offenders? Are there any discrepancies in treatment between male and female clients? In what way is the social interaction between female clients and inspectors constructed and described?  These are the issues we have explored in this study. Qualitative semi-structured interviews with a total of nine probation inspectors; six women and three men, were used in order to examine the probation inspectors? constructions of clients and the construction of interaction between them. By applying Foucault?s theory of power relations, Hirdman?s gender theory and Olsson?s theory of preconceptions when analyzing the results five themes were identified; descriptions of the work of the female client, descriptions of the interaction with the female client, descriptions of the female offender, descriptions of backgrounds why women commit crimes and descriptions of society's view on the female offender.