Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor?s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor?s negotiation strategy against the client and the auditor?s objectivity.Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey.

The purpose of this study was to compile when and why piglets die during the suckling peri-od. Piglet mortality is an important factor influencing the profitability of piglet production. There are many factors that play a role and interact whit each other. This study summarizes when the piglets die during the suckling period and reasons why the piglets die. The infor-mation given is crushed, illness, management/environmental, genetic influence and piglet birth weight/farrowingprocess.

Uppsatsen syftar till att undersöka vilken roll inkubatorer har vad avser att underlätta startandet av unga teknikbolag (NTBFs) samt understödja deras tillväxt. Genomförandet av undersökningen sker genom att partiellt replikera tillvägagångssättet av en undersökning som under 2004 utfördes i Finland. Undersökningens ansats bygger på såväl kvantitativ som kvalitativ metod. Uppsatsens huvudsakliga teori utgörs av undersökningens finska förlaga. Empirin består av telefonintervjuer med 18 företrädare för NTBFs verksamma i svenska inkubatorer.

Abstract: The purpose of this study is to examine how the Swedish policy of neutrality has changed between the years 1990-2008. The research method used for this essay has been comparative case study, which strives to answer four research questions. Two of these questions are: Which specific occurrences have been fundamental in changing the Swedish policy of neutrality? How have the Swedish policy of neutrality and the policy of non-alignment changed between the years 1990-2008? The theoretical frame work of this study consists of Europeanization as a comprehensive theoretical perspective. In order to explain the Swedish act regarding the policy of neutrality, Logic of Consequences and Logic of appropriateness are used.

Denna uppsats belyser hur frekvent de svenska kvällstidningarna Aftonbladet Sportbladet ochSport-Expressen rapporterar kring damfotboll, men även hur gestaltningen i rapporteringenförändrats. För att kunna se denna förändring har åren 2009 och 2013 undersökts för attjämföra dessa två år med varandra. Dessa årtal valdes för att de var mästerskapsår därEuropamästerskapet för damer spelades i Finland respektive Sverige.Den kvantitativa delen i studien genomfördes för att besvara frågan om frekvensen och ivilken gestaltning rapporteringen kring damfotbollen sker. Studien genomfördes genom attundersöka tidningarna från den 1 januari till den 31 oktober under både 2009 och 2013. Denkvalitativa delen i studien skedde genom en samtalsintervju med Sport-Expressens sportchefAnders Nettelbladt, för att få svar på hur hans redaktion tänker kring damfotboll.Undersökningens resultat visar en ökning av bevakningen av damfotboll.

SammanfattningI Sverige infördes lagstadgad revisionsplikt för alla aktiebolag, oavsett storlek, år 1983. Alla aktiebolag ska enligt revisionsplikten upprätta en årsredovisning med balans ? och resultaträkning, noter samt en förvaltningsberättelse. Dessutom ska alla aktiebolag ha en kvalificerad revisor som granskar företagets årsredovisning samt hur verksamheten förvaltats. Enligt EU: s fjärde bolagsdirektiv har medlemsländerna möjlighet att undanta små aktiebolag från revisionsplikten och detta utnyttjas av alla länder utom Sverige och Finland.I dagens debatt angående revisionsplikt i mikroföretag, det vill säga företag med mindre än 3 000 000 SEK i omsättning och färre än tio anställda, är den centrala frågan om nyttan överstiger kostnaden.

The purpose with this report was to compare three commonly occurring methods for measuring plant available nitrogen in soils. The methods extraction, incubation and Plant root simulator (PRS) probe - an ion exchange membrane (Western Ag Innovations, Inc., Saskatoon, Canada) method were used and comparison between these methods were conducted. A full factorial experiment were set up in northern Finland with the treatments excluding herbivores, warming and fertilization to see how the inorganic nitrogen content in the soil was effected by the treatments. Soil cores were taken and from them a subsample was incubated for 18 days and thereafter analyzed for inorganic N in laboratory. PRS- probes were in the ground for 1 month.

AbstractThe opinions about the European Union vary considerably between the member states. There are likely several reasons of this, the following study examines one that ought to play a major role. This study examines the idea that media affects the public opinion. According to the theory of Framing media can not only tell us what to think about, media also has the power to influence how we think about the matter. ?Framing: Toward Clarification of a fractured paradigm? by Robert M.

Organisation and market orientation of elderly careThis comparative literature study is intended to describe how elderly care is organised and financed in Germany and Sweden. Furthermore, it analyses the degree of competition and market orientation in both countries' care systems. Important aspects in this context are the kinds of measurements which are used on the two markets and the question if there are quasimarkets.The theoretical backgrounds of the study are Esping-Andersen's "Three Worlds of Welfare Capitalism" and Harold Wilensky's convergence theory. Esping-Andersen's theory describes Sweden as a social democratic and Germany as a conservative welfare regime which means that there are different conditions for the development of welfare. The use of Wilensky's theory shows that both welfare systems are converging since the end of the 20th century.

Security Council resolution 1325 (2000) is about women, peace and security. Since the resolution was adopted several countries has made their own National Action Plan for implementation of the resolution.Sweden and Denmark are two of these countries. Resolution 1325 is one of the documents that each countries armed force has to relate to in international work.These countries can get to work together in international operations within the framework of the Nordic Defense Cooperation, NORDEFCO. This study is done by looking at similarities and differences in the action plans and whether they can be an obstacle for the countries to cooperate in an international operation.In this paper a comparative analysis of Sweden and Denmark's plans for the Security Council resolution 1325 will be done. The comparison is made based on the clauses of the resolution relating to the member states actions.In this paper, a qualitative text analysis to be carried out with sections of Resolution 1325 as a model for the comparison..

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

The aim of this paper is to perform a comparative study between France and Sweden analyzing the veil debate that took place in 2003 and 2004. This debate has been one of the central features of the renewed conflict between the West and Islam post 9/11, and has the presumed oppression of the Muslim veil in focus. With help of critical theory and a differentiated citizenship theory, including gender and post-colonial perspectives, I analyse the veil in a Western context in the arguments presented and the actions taken. Through that I try to distinguish the potential problems posed for the Muslim minorities living in the two countries.Three main areas are covered: the different political actions in the two countries, the consequences for this sidestep in liberal citizenship theory and in what way the view on equality splits the two parties. I conclude: that the French secularism and the Swedish equality have played key roles; the ideal of liberal citizenship is being abandoned for a more partial state; and the view of the veil as simply oppressive is part of a colonial heritage that can be challenged..

The aim of this essay is to examine how two different schools in Södertälje municipality are working to include and integrate newly arrived high school students in the subject Swedish as a second language. I will do a comparative study in which I study the teachers? completely opposite way of working to integrate newly arrived school students in the subject Swedish as a second language. I have used a qualitative method where I have conducted interviews. My main theory is Peder Haug's (1998) theory.

The thesis examines the crisis that the Swedish-flagged merchant marine underwent in the 1990s, that resulted in a narrow market for the Swedish-flagged fleet. In order to save the industry, the TAP- agreement was created, consisting of three parties, government- market and interest organizations.  Purpose in this thesis, is to exam how the TAP-agreement was carried out in relation to the parties, and how it correlates in relation to how the global political economy affected the Swedish maritime politics. Two questions are presented. Is the TAP agreement an expression of Swedish corporatism?  Which aspect of Global Political Economy is characteristic for the TAP agreement? A case study is preformed in three steps. The different parties of the TAP-agreement have been interviewed.  A comparative study of two Swedish crises has been performed, in order to establish the correlation between them, in regards to corporatism.  A survey, with the aim to pinpoint which aspect of Global Political Economy is characteristic of the TAP agreement. Findings in this thesis are that the TAP-agreement was designed through corporatism, and that the most important aspect of all, the Swedish flag was worth saving, for all parties. .

This paper aims to analyze the legal functions and characteristics of bills of lading in their basic form to examine the legal framework for the adoption of electronic bills of lading under Swedish law. With a comparative analysis against English law, particular attention is given to the 'document of title' function. This has been claimed to pose challenges in the transition to electronic bills of lading. While Swedish law presents potential parallels, critical aspects like negotiability and indirect possession require resolution. It analyzes international regulations such as the Rotterdam Rules and Model Law, addressing challenges and potential solutions for digitalization.