This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Many workplaces around the world use some kind of presentation software as an aid during presentations. At Westinghouse Fuel Service in Västerås they experienced that they didn´t know how to use this medium to its fullest extent. They wanted to increase awareness of presentation skills with PowerPoint among the employees, to improve their internal and external communication. A desire they are certainly not alone to have in the working life.My research studied how to design guidelines for the use of presentation software, so the users can easily absorb the message and find motivation to use the guidelines. In order to adapt the guidelines to their users, and thus create major opportunities for them to absorb the message, I based my study on the concepts legibility, readability and reading value.

The aim of this Masters´ thesis is to examine parenthood, gender and equality. The analysis is based on the novel Bitterfittan. The primary theoretical points of departure are Judith Butler?s theory about doing gender and Yvonne Hirdman?s theory about the gender system, the hierarchical order and the separation of the sexes. I use Lisbeth Bekkengen?s thesis in which the nuclear family is seen as an institution which is upheld by two structures; that is the social relationships man-woman and parent-child, and also by two discourses; on the one hand a notion that fathers and mothers are principally different and on the other hand the child focus.

Since time immemorial, nature has been conceived of as a female entity. This ancient concept is also a recurring element in contemporary Swedish horror fiction. The purpose of this thesis is to compare the feature of nature in the selected works of Anders Fager, Andreas Marklund and Frida Arwen Rosesund and in what ways these respective depictions rely on a tradition where nature is gendered female. The theoretical starting-point for this comparative study is ecocriticism and its subcategory ecofeminism, which are modes of literary criticism where the role of nature in general, and its female connotations in particular, are appreciated as significant literary features. For executing an analysis that goes beyond what is explicit, the exploration of these three writers? texts also adopts a psychoanalytical perspective.

This study investigates communication and data in information systems. The paper deals, more specificly, with communication in a CRM-system implemented in a Swedish-founded company in Beijing, China. It discusses cultural, political, linguistic and gender based dilemmas that can arise from the use of a CRM-system in an international and bilingual environment. Fifty-nine interviews were conducted in Sweden and in China, either in Swedish or English. The result of this study shows that communication in the information system is affected by factors, that are not originated in technical shortcomings of the system, but rather from cultural, political, linguistic and gender based pre-knowledge among individuals.

Working as a veterinary nurse includes advising animal owners, helping them to make discisions through well-based facts and experience. Preemptive spaying of the healthy bitch brings many advantages and disadvantages. It leads to cessation of gonadal hormone production, and how the exact extent the surgery affects the dog is not yet fully understood. The sex hormones mainly control the reproductive system, but receptors of these hormones are found in many tissues of the body, and have complex relationships with other hormone systems. Spaying decreases the metabolism although the bitch gets an increased appetite, which enhance the risk of obesity, unless the owner restricts food intake.

This paper is supposed to get an answer to how teenagers in a municipality in Kalmar Län in Sweden think about their individual role in a community. The essay is a comparative investigation at how age can affect teenagers's view at the community, based on contractualistic approach. The background issue clarifies the objectives and guidelines how the schools should work with the social norms and values. The method for this studie is a quantitative survey in which students in two different classes are compared. The method for comparing takes place using the theoretical position, which is based on the individual's social maturity in the Swedish society.

The project has involved the development of two kinds of shooting targets in partnership with Marcus Bergkvist and Christopher Åkerblom. The project from the client was divided into two parts. This thesis discusses solutions for hands-on transport, development of tripods and an overall design. The second thesis affect resetting systems for the products.The work was done with a process and methodology based on design perspectives. This process has involved the search of relevant data which has provided the platform and opportunity for appropriate and purposeful design work.Concept development has been done using hand sketches and Photoshop, where a simple visualization of different concepts for the tripods has been produced.

The aim was to explore how the first page of a student newspaper has been changed over time since it was founded in the 1960´s.This thesis explores how the front page of the student newspaper Lösnummer has been changed since it was founded in 1966. It concerns the location and frequency of elements and it is based on theories of layout, the first page and visual communicationIn addition, the thesis develops a new kind of method for determining the location of elements on the type area. The method is based on the hexadecimal number system. It is formed as a grid which is placed on the first page to determine the location of the elements.It concludes that the frequency of elements had its peak during the 1970´s and has ever since decreased gradually. Image placement has gone from being scattered all over the front page to be centered and increase in size. .

Background: One of the largest direct selling companies Amway "AmericanWay", which has its foothold in the market economy by means of direct trade. This means that the marketing is in the form of a network made up of various individuals who work together to advertise the company on to various potential customers.Aim: The survey aims to study the factors that are affecting the company Amway's growth.Completion: The survey is based on analyzing the interviews. The authors have relied on the qualitative method, where they have focused on how growth has increased the company Amway.Results: The results of this study are that Amway gradually managed to establish themselves globally thanks to the quality of the products they sell in a functioning market. The study also shows that all member customers are satisfied with the goods they buy from ABO groups, and that Amway's structure is not based on a pyramid scheme..

The aim of this thesis is to investigate how librarians view marketing of the library using social media and how this can be used in a marketing strategy. The theoretical framework for this thesis is based on the 7 Ps of the marketing mix, SWOT-analysis and SWOT/TOWS Matrix. The theory is based on planned elements that make up a product or service offered the market. We have used our own interpretation of the theories to analyse our material. Our main method has been a web-based questionnaire, the questionnaire was sent to 523 librarians active at ten large public libraries and its related branches.

This thesis aims to examine the phenomenon of gambling and consequences that may result from having a gambling problem. The thesis also intends to investigate opportunities for support and a few explanatory- and treatment models. Games are taking on new shapes and access to gambling for money is on the rise. Studies on gambling have primarily been focusing on epidemiological factors rather than factors increasing or decreasing the risk of developing gambling-related problems. The empirical material is based on eight qualitative semi-structured interviews.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Societies are surrounded by unaware attitudes and views about what is masculine and what is feminine and this can contribute to people being raced differently. Boys and girls are shaped to think and act in different ways from an early age because of their gender. According to the curriculum in the Swedish school system, the school has an important task to prevent such perceptions young people have about sex and gender. Reading books are still a central source where students gather information in the Swedish school. Therefore, I find it interesting to examine how gender is produced in three Swedish reading books from three different periods (1950s, 1970s and 2000s) to see what similarities and differences there are between the texts and the study has been based on three questions:How are men/boys and women/girls described in the reading books based on their characteristics, interests and pursuits?How much space in the texts are represented by men/boys and by women/girls?What masculinities and femininities can be found in the texts and which ones are the most desirable?I have used a text analysis in my research to analyse the three reading books and based my theory on that gender is a social construction.

Sow shoulder lesions are a common form of decubital ulcers in sows. The wounds are often bilateral and affect both loose housed and restrained sows. In most cases shoulder lesions develop after farrowing and heal after weaning. Sows that once have had decubital ulcera are however more proned to develop new wounds after the next farrowing. The problem is multifactorial and a number of risk factors have been described, including body condition, body size, parity, time spent lying down, flooring, moisture, breed, body temperature and some herd factors. The aim of this study was to investigate whether the height of the tuber spina scapulae is a risk factor for the development of decubital ulcers.