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.

In this essay, I discuss one of the recurring dilemmas for a working recreational pedagogue, namely the hard task of cooperation with parents. As a recreational pedagogue, I am required to work by the curriculum Läroplan för grundskolan, förskoleklassen och fritidshemmet 2011. This policy document talks about what my responsibilities are, including establishing collaboration with parents in terms of the children?s development and education. It happens, however, that the pedagogue and the parent's ethical positions differ.

The main purpose of this Master?s thesis is to contribute to anincreased understanding of student teacher?s informationseeking for their studies. The role of cognitive authorities andapproaches to the critical evaluation of sources are taken intoaccount as well as what student experiences of informationseeking imply for their future profession. The study takes asociocultural perspective and the empirical material is based oninterviews with six student teachers at the end of theireducation. The interviews have been analysed with a departurepoint in the research questions to the following themes; seekingand finding information, critical evaluation of sources and,analysing and using information.The major findings concern the teacher students? emphasis onthe importance of the critical evaluation of sources and theirscepticism towards Internet use, both for their own studies aswell as for their future pupils.

To be preborn and treated in a hightech environment, will expose the child for an abnormal stimulance. Immature lungs and brain are accountable for the biggest healthrisks. The medical treatment will affect the childs future development. Nursing according to NIDCAP®, Newborn Individualized Developmental Care and Assessment Program, aims at reducing the surrounding disturbance in relation to the childs maturity. The aim for this literature study is to survey the affects of NIDCAP®-nursing. The literature study is based upon scientific articles.

The aim is first to identify concept of citizenship and the dimensions of the same, in the political science theory, which can be crucial, to that a citizenship may be found available for people who have a cognitive delay. Thereafter examine the prevalence and significance of these, in policy documents from two different organizational forms, through an analysis, in the form of a discussion, on the basis of political science theories in the field. The study's aim in a reflective way, highlighting key requirements for an accessible citizenship for the target audience, and thereby clarify the priorities in daily activities that can support an emancipatory citizenship process for people who have a cognitive delay..

While reading in deaf children has been the object of a number of studies, the reading abilitiesof children with mild and moderate hearing impairment and their relation to cognitiveprocessing have not received very much attention. Predictive factors of reading ability inhearing children are well known, with phonological and working memory abilities beingnecessary prerequisites for reading development. Existing studies suggest, however, thatcertain hearing-impaired children achieve a reading level comparable to that of hearingchildren in spite of impaired phonological abilities. In the present study, reading abilities anda range of cognitive processing abilities were measured in a group of hearing-impairedchildren and compared with hearing controls in equivalent school grades. Comparisons weremade at group and school-grade level, and the cognitive profile of hearing-impaired childrenat level with controls (those being within one standard deviation) was discussed.

Trots att människor intresserat sig för moral och etik sedan antikens Grekland så verkar vi inte kommit närmare konsensus i en enda fråga. Förklaringen till detta kan vara att moral är subjektivt. En teori som stödjer detta subjektiva synsätt är CAD-teorin (Community, Autonomy & Divinity). Den säger att vissa känslor är kopplade till olika typer av moraliska brott, och att vi använder moralen som ett sätt att förklara dessa känslor. Enligt teorin så finns det tre stycken moraliska ?system?.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can supplementation with vitamin E improve cognitive function in Alzheimer?s disease?Author: Malin Andersson and Elin LöfqvistSupervisor: Elisabet RothenbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2012-04-11Background: Alzheimer?s disease (AD) is the most common form of dementia. As the average life expectancy rises the prevalence increases. The disease leads to gradual deterioration of cognitive functions. A recent Cochrane review describes how several studies demonstrate an increased oxidative damage in the brain in those with AD.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

This thesis studies public service social workers' opinions regarding their ability to act with moral courage as loyalty conflicts occur. The purpose of the thesis is to describe the social workers' experiences of their possibilities to stand up for what they believe in. We made qualitative interviews with five social workers in Stockholm. In an effort to pinpoint their experiences we asked them questions about what they want but cannot do and what is stop-ping them, what they do not want to do and why, aswell as what the possible solutions would be as loyalty conflicts occur. We were able to identify five different opinions on the organisa-tional cultures and how the employees' experience the extent of their actions.

This essay examines the differences and similarities, weaknesses and strengths of the two Cognitive Semantic theories Conceptual Metaphor Theory and Principled Polysemy Approach to Meaning Analysis. To illustrate the two theories, the Swedish verb-particle construction "gå upp" is examined and analyzed accordingly. The results showed differences in the number of polysemous meaning found. The methodological evaluation showed that the differences in the underlying ideas concerning meaning-construction behind these two theories make them incompatible..

Denna uppsats argumenterar för tesen att moraliskt tänkande är en irrationell produkt av evolutionen och att detta underminerar värderealismen. Den argumenterar för att värdeomdömen i praktiken inte bygger på rationella övervägningar utan på känslor och att vi har fått dessa av naturen. Om värdeomdömen bygger på naturliga instinkter som vi har fått av evolutionära skäl är de opålitliga. Denna tankegång leder till skepticism och amoralism verkar vara den mest rationella inställningen till moral eftersom andra inställningar förefaller bygga på irrationella omdömen..

Almost 10 years after the attack on World Trade Center Sept. 11 2001, Osama bin Laden was shot and killed on May 2 2011 in Pakistan. How was this event framed by the media with regards to the global war on terror? This study compares two different American newspapers ? the New York Times and the New York Daily News ? and how they framed the war on terrorism in the Middle East from May 2 to May 15 2011. By analyzing the framing in a perspective of the four functions of framing theory: define problems, diagnose causes, make moral judgments and suggest remedies, we found considerable differences in each papers frames.

Sweden. 1980. The term ?video violence? becomes public through the debates show Studio S. The show urges and obligates politicians to stop, regulate and ban video films with violent content from the market.

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.