This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

Abstract:The purpose of this study is to get increased knowledge of how teachers motivate and teach youth about existential questions at junior highchool. My issue for this composition is to find out how ? and how much ? teachers in fact teach about existential questions in the religious education.I interviewed four teachers at junior highschool, with various experiences. One teacher had about thirty years of experience in teaching, and one teacher was quite young and unexperienced.The result indicates that the youth were interested in a lot of existential questions. The study also indicates the teachers view of youth?s identity-work and their existential questions.The resultat is compared with studies of Dahlin, Hartman and Sjödin..

Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.

The aim of this study was to increase the knowledge about whooper swan (Cygnus cygnus) ecology to enhance the ability to predict and also to prevent the crop damage they cause. The largest proportion of damage in Sweden has been reported at stopover sites during spring migration in February, March and April. Therefore, this study focused on an important stopover site, Lake Tysslingen, situated in south-central Sweden. Specifically, the relation between the duration and period migrating swans stage at the stopover site and mean temperature (measured at three different weather stations) for the years 2001-2010 was studied. Furthermore, the swansÂŽ selection for certain fields in relation to field type, distance to roosting site, a supplemental feeding site and forest edge within agricultural land surrounding the lake was analyzed.

In Sweden, large scale planting of Lodgepole pine (Pinus contorta var. latifolia) started in the beginning of the 1970?s. At first, the aim was production of pulpwood, but later, also production of timber became considered realistic. Today, Sweden has more than 520 000 ha of Lodgepole pine.

The purpose of this thesis is to investigate if there is a risk that Sweden will go in to crises at the house market and in the bank sector. The Swedish house prices have in the last years growth very high and quickly and are now over the development in the beginning of 1990. The method I use to investigate this is a multiple regression model. I follow a regression that both OECD and the Swedish Riksbank use. The difference between my analyse and theirs is that we use different periods..

The aim of this study was to increase the knowledge about whooper swan (Cygnus cygnus) ecology to enhance the ability to predict and also to prevent the crop damage they cause. The largest proportion of damage in Sweden has been reported at stopover sites during spring migration in February, March and April. Therefore, this study focused on an important stopover site, Lake Tysslingen, situated in south-central Sweden. Specifically, the relation between the duration and period migrating swans stage at the stopover site and mean temperature (measured at three different weather stations) for the years 2001-2010 was studied. Furthermore, the swansÂŽ selection for certain fields in relation to field type, distance to roosting site, a supplemental feeding site and forest edge within agricultural land surrounding the lake was analyzed.

The number of residential fires has not declined sufficiently since the smoke alarm entranced the Swedish homes, fires lead to devastating consequences in which possessions, homes and worst of all human lives are at stake. Every year, about 80 people get killed and more than 500 getÂŽs injured in residential fires, often due to lack of safety equipment. The number of fires caused by electrical appliances has risen and taken over a period of ten years the fire caused by a forgotten stove has increased by 70 percent. Preventing the risk that a fire would start on the stove would saves money, worry and most importantly, lives..

Private label introductions have been increasing in recent years. The main reason for this is that private labels increase the retailer's profits in the category. The purpose of this study is to examine how a private label introduction affects the category's performance. This study was conducted by studying the category's performance before and after the introduction, two categories are examined. Data have been collected at a Swedish retailer and consists of 38 stores, all located in Sweden and within the same store profile..

In my essay, I write about the work at a pre-school in a segregated suburb. I begin my essay with examples from my workday. In one case, it is about Sara, playing games where other children are excluded and she also exhibits a power game towards me. In the second example, it is about how a group of children conspire and expose both themselves and others for destructive conspiracy patterns. When I write down what happens in the group of children at my pre-school, I see patterns reminiscent of destructive gangs.

Celebrity endorsement has been a popular advertising strategy all over the world for the past few years. The purpose of this thesis was to find out why companies choose celebrity endorsement as advertising strategy and how the celebrity endorsement process appeared in companies. We choose to interview two companies in the retail business and the interviews were conducted with the marketing managers for each company. This study provided that companies utilize celebrity endorsement to increase their sales, and it is important that the whole company is in the celebrity endorsement process discussion before the company choose which celebrity they will work with. .

Corporate Social ResponsibilityThis thesis intends to exam the strategic use of Corporate Social Responsibility within fifthteen different companies, classified/divided into three various industries. The aim is to compare the three different industries, to look for disparities and similarities in their use of CSR. The disseration looks into both variance and resemblance in the use of Corporate Social Responsibility between the companies within the same branch of trade and between the industries.The industries of intrestThe three industries that the study has focus on is consumer, manufacturing and service related industries. Where the consumer industry is classified as companies with direct sales towards private consumers, the physical citizen. The manufacturing industry is classified as companies that manufacture products but that doesÂŽnt sell their products directly to the regular consumer.

AimThe aim of this study is to examine the long term effects of e12 and how they have influenced the lifestyle and perceived awareness about nutrition and exercise in relation to factors from Social Cognitive Theory (SCT) that e12 took in consideration. The questions asked were; How has e12 affected the attitudes, skills, self-efficacy and knowledge relative to exercise? How has e12 influenced the individual?s habits of exercise? How has e12 affected the perceived awareness regarding the impact of nutrition and exercise on the body weight?MethodThe study is pursued by a qualitative method using semi structured interviews on six individuals between the ages of 16-18 years old that completed the project 4-5 years ago. A questionnaire regarding nutrition and exercise habits was also used as part of the study. All individuals from the year of interest were first contacted by the senior physician connected to the project.

I am a practising classical soprano. After more than 20 years of professional singing, I re-trained my voice according to principles of the old Italian school of singing. In this essay, I examine the origins and priciples of bel canto, with special focus on appoggio and chiaroscuro, two key ingredients in the bel cantao tradition. I explore the relationship between science and the craft of singing, and what modern voice science has to say about the efficiency and health aspects of this technique, I also describe the profound effect it has had on me as an artist..

ABSTRACT This study is an exam work at the Department of Ecology at the Swedish Agricultural University, Ultuna, Uppsala. The field work was performed in the counties of Uppsala and VĂ€stmanland. Grassland areas, exposed to annual mowing, are known to host a variety of rare and red-listed vascular species. The area of these grassland are, however, decreasing in the landscape due to modern farming. The fact that roadside verges maintain regular mowing has proven to be a successful concept for many rare vascular plant species in this habitat. Vascular plants along roadside verges at the State road network were inventoried due to a government mandate during 1995 and 1996. As a result ?Species rich roadsides? were pointed out.