Syfte:  Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts. Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN..

AbstractIn this essay I discuss narrative in the reconstruction of national identity. I discuss exclusion as a side effect in thick identities. That means that thick national identities always exclude another part. From this I´ve discussed the Swedish identity and its effects in the European co-operation. Identity is a discourse that reconstructs linguistically.

AbstractAbetong in Falkenberg manufactures, among other things, small prefabricated concrete buildings for housing various installations, such as electric transformers.The aim of this dissertation is to reduce the time needed to design such buildings, by way of finding a number of standardized buildings. Standardized in such a manner as to incorporate both the needs of the manufacturer (Abetong) and its customers.To analyze the needs of the parties the work has included a market survey and calculations on the strength of these buildings.One survey was a letter questionnaire to all of Abetong?s customers who have, in the past, ordered these types of building. The aim of the questionnaire was to establish how the customers want these buildings designed.Another survey conducted was an inventory of all of Abetong?s previous projects where these types of building were manufactured.

This essay is a selective review of Nordic literature with the aim to explore contemporary conceptions of male-on-female rape, to increase the understanding of how these can construct ?a real rape?. To achieve this two questions were formulated: What circumstances can cause an incident not to be defined as rape? What circumstances can cause an incident to be defined as rape? Searches in international and Swedish databases led to initial selection of peer-review journal articles and dissertations that were reviewed against set criteria. These criteria were met by 8 studies, that were assigned codes, from which comprehensive categories were developed.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

The purpose of this thesis is to carry out a qualitative study of the perceptions of language teachers as to their role in the teaching of values and morals to pupils. Five language teachers have been interviewed about their perceptions of how values are taught and their role therein. The interviews serve to investigate the reality of teaching values to pupils in a Swedish secondary school and the work involved in this on-going process, this being with a view to having a better understanding of just how important a role the teaching of values plays in the daily working life of a teacher. Terms such as fundamental values and morals can be difficult to define as they are highly personal and can differ from person to person depending on one?s background, experiences and family circumstances, for example.

The public administration and its officials have a number of values which they have to relate to in their work. The values are a set of democratic and economic values.This study?s purpose is to examine how the officials at the National Insurance Office in Sweden give priority to these values. The study is performed by interviews with officials at two insurance offices.The study shows that the officials in a high degree value the democratic values legal security and public ethics. In turn they experience that productivity, which is an economic value, is being promoted in a high degree from the management.

This master thesis has been carried out at Scania R&D at the department of Powertrain Control System Development during the winter 2011/2012. The purpose of the thesis was to produce a method that with the result of troubles codes from the field testing would be able to say something about the maturation of a component, in this case the VGT, variable geometry turbocharger. To start with, it was necessary to investigate hich information was available. After the information been summed up in tables and charts, this so that it was possible to understand the huge amount of data, the calculations started.Since the thesis was about maturation of a component the proportions were calculated of components that had a trouble code in contrast of those who passed the test without a trouble code. This Thesis includes background information about basic of statistics and about the company Scania and its testing process.

Inom den teoretiska filosofin så finns det ett antal klassiska texter och argument som de flesta förr eller senare kommer i kontakt med. En av dessa texter är den uppsats medtiteln Time som John McTaggart Ellis McTaggart fick publicerad 1908. Uppsatsen är ett försök att övertyga läsaren om tidens beskaffenhet, för att senare konstatera att det ärsjälvmotsägande att påstå att någonting skulle ha egenskapen att finnas i tiden. McTaggarts egen slutsats, att tiden inte existerar, är en ståndpunkt som är som gjord för att skapa debatt och debatt kring texten har det blivit..

There are shortcomings when it comes to recent studies by a Roma perspective on Roma culture and traditions. The purpose of this paper is to understand how the Roma present themselves in eight articles with an emphasis on culture, language and identity. The questions are as follows:First, how the Roma articles manufactures the Roma culture and what do these articles say about culture, identity and language from a Roma perspective? Second, how can the Roma preserve and develop their culture and be a part of Swedish society in accordance with Articles?Some of the findings are that the Roma language, Roma clothing and Roma music is part of the Roma culture. Similarly, social codes and traditions such as International Roma Day, which is a Romani celebration.

En kvalitativ socialpsykologisk uppsats med syfte att belysa betydelsen av gemenskap och detsociala i missbrukares process av tillfrisknande. Det empiriska materialet grundas i tio nyktramissbrukares livsberättelser, med vilka vi kommit i kontakt med genom organisationen VågaVa. Parallellt med vårt huvudsyfte vill vi också spegla denna stödorganisation. Den övergripande analytiska ramen diskuterar social aktivitet, etik, gemenskap i förhållande till kampen mot missbruket, vi lyfter även fram vikten av stöd- och samtalsgrupperna Nyktra Narkomaner och 12-stegsprogrammet. Teorierna som appliceras på materialet är R.

 The number of hidden refugees in Sweden is estimated to be at least 15,000. The law, which only allows this group a very limited access to health care, can be considered to clash with the human rights and the ethical codes related to the health care professionals.The aim of the study was to examine how the personnel in public health care may experience treating hidden refugees and which ethical conflicts that may be connected to this. The study, which is of a qualitative descriptive design, is based on eight semi-structured interviews. The interviewees were trained nurses and mid-wives in an emergency room, a maternity ward and a health care centre for asylum seekers.The experience of treating hidden refugees amongst the informants was limited. The study proved that the knowledge of laws and guidelines regarding hidden refugees amongst the interviewed health care personnel was poor.

Can we harm future people? According to our commonly used contractarian theories, it seems we cannot. This is because our actions of today not only influence what they are supposed to influence, but also who mates with whom and when, and thus which particular persons will ever live in the future. Had we not performed a particular action, the future people born as a result of that same action, would not have been born. It therefore seems they cannot reasonably reject our actions.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.