Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Ticks and the diseases they transmit are of major importance throughout the world. In Uganda, cattle are the most important livestock from an economic point of view. Livestock keepers fear bi-directional transmission of tick-borne pathogens between their livestock and wild animals. This cross-sectional study was conducted to establish and compare the sero-prevalence of the tick-borne pathogen Babesia bigemina among randomly selected Ankole Long-horned cattle and European crossbred cattle on 30 farms in Kiruhura district, in two sub-counties near Lake Mburo National Park in South-western Uganda. Half of the farms were situated in close proximity to the park and thereby housed cattle with more frequent wildlife-livestock interface (Sanga), whereas the other half had less frequent contact (Kikatsi).

The RoHS Directive was introduced in order to restrict hazardous substances in Electrical and Electronic Equipment, EEE. It currently restricts the use of six hazardous substances/compounds; cadmium, lead, mercury, hexavalent chromium, PBB, and PBDE. The RoHS Directive currently includes category 1-7 and 10 in the categories of EEE listed in Annex 1A to the WEEE-Directive (Waste of EEE). The aim with the report is to investigate and elucidate prospects and obstacles to increase the scope of RoHS. This report mainly considers the inclusion of product categories 8 (Medical Devices) and 9 (Monitoring and Control Instruments).

There are several different methods of assessment of functional communication in individuals with aphasia. However, these are not very established in Sweden. A number of assessment methods are not translated and adapted to Swedish. The views about what functional communication means are scattered. The purpose of this study was to, with the help of a questionnaire survey, identify how Swedish speech and language therapists assess functional communication, to what extent and what they want that an assessment method should contain to be clinically useful.The study involved 54 clinically active speech and language therapists in the area of aphasia.

I Sverige mördas 17 kvinnor om året av en man de är eller nyligen har varit i intimt förhållande med. Det innebär en kvinna var tredje vecka. Omständigheterna är oftast de samma. Separation, med kvinnan som drivande part. Mannen de lämnar är svartsjuk och av kontrollerande typ.

The aim of this study was to investigate the knowledge of dental erosion and the consumption habits of soft drinks among secondary school students. Differences between the sexes should also be investigated. The study consisted of 102 students, 60 women and 42 men, in the eleventh grade from a school in the south of Sweden. A questionnaire with 25 questions, divided in two parts with focus on knowledge respective consumption pattern and behaviour, was handed out and collected by the authors. The data showed that more than 50% of the participants had knowledge about dental erosion.

Thesis purpose: The main purpose of this study is to empirically verify the applicability of Kozinets´ model on an interest, activity or lifestyle based online community, in order to develop an adaptive segmentation approach for segmenting online communities. Methodology: This research is deductive by nature, cross-sectional by design and undertakes a quantitative approach using self-completion questionnaire as a part of a web survey to collect the empirical data needed. Theoretical perspective: The main theories guiding our work and supporting the findings of this study include: market segmentation (descriptive and behavioural) and communities (consumer communities and online communities). Empirical data: A web survey with self-completion questionnaire used to gather empirical data from members of interest, activity or lifestyle based online communities. Conclusions: This study took the specific characteristics of online communities into more consideration than previous research and literature has done and also recognized that an adaptive segmentation approach is needed, depending on the communities of study.

The aim for this study is to investigate how the cooperation between teachers from nine-years compulsory school and comprehensive upper secondary school is organized in a Swedish municipality, based on the formulation in the Swedish curriculum. My idea is to see how the cooperation is organized, when it comes to information about pupils who haven?t passed the qualifications to upper secondary school, especially in Mathematics.Lennart Lundquist?s basic ideas about the qualities of the one who is guided, in this case the teacher, underlie my study when it comes to the directions from the school board.I carried out my study in a Swedish municipality, where I interviewed teachers at two different compulsory schools and one upper secondary school. I also let the school board become a part of my study, as they received a minor questionnaire.The results of my study points out that there is much to be done when it comes to cooperation between the teachers from different school levels. The interviewed teachers points out that they lack knowledge about each other and they ask for more physical meetings to start cooperation.

The horses? natural behaviour is easier to satisfy in a loose-housing system than housed in a traditional box. Law?s and science suggest that we should house horses in loose-housing, which improve the horse possibility to perform natural behaviours, to interact socially with other horses and to have more possibility to movement. It?s more timesaving in a working population aspect and a economic gain in materials. We noticed that it?s different opinions about what people in the horse society thinks about having youngsters housed in a loose-housing system.

AbstractThe purpose of this work is to try to find out how young people's reading habits among students look at different types of secondary school, ie. both theoretical and practical, and what factors might encourage them to read more. My questions have been; do young people read today? Is there any difference between city, gender or program? What can a teacher do to inspire young people to read more? I have made a questionnaire survey among different students at two different high schools in Skaraborg. The first school is a high school located in a medium sized town, where I made inquiries to the scientific program, social program, Business and Administration Program and the Electricity Program.

Introduction: Men who have sex with men (MSM) is a vulnerable group with regard to HIVbecause of biological factors, lifestyle, discrimination and, in some parts of the world,criminalization. From a public health perspective it is important to include MSM in order to securea high-quality HIV prevention but also to safeguard human rights (HR) for this group. However, itis only recently that the Swedish development cooperation agencies have begun to integrate MSMin HIV prevention. Objective: To examine how employees of Swedish institutions responsible fordevelopment cooperation manage the vulnerable group MSM when providing support for HIVprevention programs and human rights programs. Topics relate to challenges and strategies tointegrate MSM in HIV prevention, which achievements have been obtained, and how to practicallydeal with the criminalization of the group.

The study has been done on behalf of and in cooperation with LRF Konsult. The purpose of the study was to try to find out how forest estate buyers valuated different parts of the estate at the time of the purchase and to see if it was possible to identify different trends between different kinds of purchasers. The study is delimited to Västerbotten County and all the purchases were made thru LRF Konsult. The background of the study is that the forest estate purchasers are paying more and more for the forest estates. The prices are often much higher than the net present value which means that they are paying for something more than just the timber value. The study is made with a questionnaire mailed to one hundred forest estate purchasers. Answers got returned from 48 of them.

The purpose of this study was to describe perceived psychosocial work environment and musculoskeletal complaints among baggage handlers, and to evaluate whether there is any linear relationship between them. The study is a questionnaire based cross-sectional study, and part of an ongoing larger project. Therefore, the number of forms has been limited to those that were collected in the project by 2010-11-25 (N=117). The questions analyzed in the study come from the Copenhagen Psychosocial Questionnaire and ?Nordiska Ministerrådets formulär om besvär i rörelseorganen?, respectively.

The aim of this Master?s thesis is to examine the environmental scanning by the employees and politicians at the central administration at the County Council of Kalmar län. The background of the study is the closing of the administration library in January 2003, which gave more tasks to the hospital libraries of the County Council.The main questions of this study concerns the information needs of the employees and politicians, what electronic sources they prefer to use to satisfy those needs and if they are experiencing a need for more support and help, from a librarian or by the development of a common catalogue of hyperlinks. All 104 persons in the population were asked to answer a questionnaire on the Intranet. The task was performed by 60 persons.

Introduction: All women can be subjected to intimate personal violence by theirpartner, but the older woman's vulnerability to violence is not highlighted in research.Consequences of violence can be severe and it is essential from a public healthperspective to explore the issue even for the older woman. Objective: The objective ofthe study was to generate a deeper understanding of the problems of older woman'svulnerability to violence by their spouse / partner. The research questions focused onwhat characterized their situation and how a gender perspective can illuminate theproblem. Method: A structured search for scientific studies was carried out in thedatabases: Pubmed, Cinahl, PsykArticles and Scopus in the area of interest. A qualityassessment of the articles was preformed and 12 qualitative studies were included in thestudy.