ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

Sweden of today is a so-called multicultural society. In this thesis we wanted to examine how mono, multi- and intercultural issues are expressed in culture-political documents. We also wanted to know how librarians for whom these documents are supposed to be guidelines expressed themselves in these matters. Monoculturalism can be described as a static perspective laid upon culture which emphasises cultural purity. A multicultural society describes a society were the nation consists of many different cultures alongside each other, without a genuinely common core.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

Children from different backgrounds, cultures and home environments attend school everyday. The educational system of today focus on the importance for every individual pupil to take responsibility, in order to gain knowledge. From an early age should the pupils learn how to work independant and take responsibility for their education. My questian, and what I have decided to discuss in this paper, is wether everyone has the same opportunity to gain knowlwdge and learn trough this method. In preperation for this essay I read litterature where the authors claims that this kind of educational system is not for everyone, but it benefits those pupils that comes from a middleclass background.So, is our school system fair and equal? Can everyone, no matter what social and cultural group they belong to, get the education thay have right to? In order to get a deeper understanding I interviewed three teachers that works in different schools.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subCultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

The purpose of this study is to examine modern constructions of Jane Austens work in films and in books on history of literature. The theoretical framework contains sociology of literature, cultural studies and film theory. I compared Jane Austens books Emma, Pride and prejudice and Sense and sensibility with three film versions from recent years. In the books on history of literature I studied, I found three different attitudes towards history of literature, which also influenced the interpretation of Austens novels. The stories in Austens books and in the films are similar.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

The purpose of this thesis is to explore what possibilities Swedish public library has to work with and promote integration. The possibilities are examined on the basis of internal requirements of integration, the role of public library in the civil society and its policy documents. Further, the thesis examines what Swedish National library politics could contribute to this particular field. The experience of integration politics shows that a genuine commitment from all parts of the society is required in order to build an integrated society. The part of a society that public libraries are closest to and have the greatest impact on is undoubtedly the civil society.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

Through millennia, humans have shaped the European landscapes. Agriculture, hunting andforestry have influenced virtually every ecosystem on the continent and formed what we todaythink of as the cultural landscape; a mosaic pattern of cropland, fields, pasture and forests. Thepast two centuries, globalization, industrialization and urbanization have come to pose a threatto the existence of these landscapes. European farmlands are now being abandoned at analarming rate, and the associated loss of landscape preservation, biodiversity and ecosystemservices is a concern to the scientific community and public alike.This thesis studies if the implementation of the relatively new conservation strategy rewilding(recreating self-sustaining ecosystems and reintroducing keystone species) can be a part of thesolution to preserve cultural landscapes and biodiversity in Sweden. Through interviewssupplemented with studies of published works, expertise from different fields has beencompiled to provide an overall picture of the capacity of rewildings as conservation method.

The aim of this Master?s thesis is to present guidelines for making a digital repository. To attain this, useful factors for creating an archive were examined. Also different organisations? strategies were analysed.

The study - Hur skapas en journalist? - examines why so many people choose to turn tothe journalist profession when the conditions for a secure position on the labor market ispoor. The study also highlights how recently graduated journalist perceives their temporary and insecure position on the labor market.The study was performed trough ten biographical interviews with recently graduated journalists. Via the interviews I examined what has formed the individuals to perceive journalism as a rational or pragmatic choice for a career. The study shows that journalists, who come from families with high Cultural capital, have been shaped by a particular culture of education, which focuses on education as a step towards selfrealization.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

The object of this thesis is to direct attention onto female inmates who is a disregarded user group within the discipline of library and information sciences. This study has been performed on location at the Hinseberg correctional institution where nine female criminal offenders constitute the empirical foundation of our inquiry. The question proposed for solution is as follows: Is there a correlation between socio-cultural prerequisites and the reading habits of the female inmates - and if so how can it be described? Among the conclusions that we have drawn from our study is that the socio-cultural environment has an influence on the well-being of the inmates which in its turn has an impact on their reading. However, the effects on their mental state vary and consequently so does also their reading.

Syftet med denna studie är att spegla tidsandan i det tidiga 2000-talets Sverige så som den tar sig uttryck vid annonser för bostadsförsäljning. Hur kan ett svenskt hem se ut idag? Vad finns det för ideal kring hem och heminredning?.