Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

This thesis explores the conditions of painting artists in the former GDR. The conclusion after studying rather many artists excepted paintings is, that they had a very personal style within the figuration, considering the official prescription of Social realism. The main objective for the study is common motives and changes over time. It showed a development against greater freedom in expression. A closer analyse of one painter´s work (Susanne Kandt-Horn) and of the exhibitions in Rostock Art Museum during the 80´s illustrates the circumstances under which the artists lived..

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

The aim of my study is to get an idea of how some teachers use homework, what they consider a good homework is, and what considerations they take to the students' home circumstances. I have made a qualitative interview study with four middle school teachers. The results of my study show that teachers can flip the classroom and use so-called preparatory tasks. The time saving aspect is a strong reason they choose that model. That students are able to practice their own responsibility and perform meaningful homework seems to also be in focus, but the biggest reason they use flipped classrooms seems to be because it is a more equivalent homework then traditional homework, and that students and their guardians also appreciate the flipped classroom model as they become more involved in their children's schoolwork..

This thesis is dealing with how students living in a student corridor experience the circumstances in their corridor. The aim is through interviews with students living in the corridors get a inside look at their situations. I want to examine how changed conditions of life, new meetings and new experiences will influence their personalities. How are the students living in the corridors affected by conflicts and how do they protect themselves from the influence of the rest of the group living there? In addition to that I want to know what they think is important prioritises throughout their student time, like if there are anything important that a student should take time to do beside the studies.

This case study aims to explore how decision making is performed under circumstances characterised by high uncertainty. We have identified and interviewed two types of organisations dealing with investments in pharmaceutical drug development, a business characterised by high uncertainty. We have found that the two types of organisations we have interviewed display different decision making behaviour evaluating the same type of investment. Further we have explained these differences in decision making behaviour by using relevant decision making theories. This study has showed that different forms of decision making are appropriate depending on the conditions facing the decision maker..

Is it possible to conduct a joint organizational change despite different circumstances and different starting points, and still talk about the same organizational change? Can all the work that leads to more efficient operations fall into the same category? How can such concept gain legitimacy? The result shows that by talking about a concept, in this case, Lean, as something that leads to a better and more efficient organization, without for that matter have to set a defined content of the concept you still can present the process as one concept. Tough the concept will be practically blank. But there is still a rhetorical value in the concept of Lean. The organization institutionalizes the concept and obtains in this way legitimacy from its surroundings.

The aim of this study was to investigate how maternity and child care was carried out at Regional Hospital in Morogoro, Tanzania as well as how it was perceived by mothers and children. The study was conducted with a qualitative method through observation and interviews. The results of the study showed that the staff knew what they were doing and how they should treat their patients and that they helped them without thinking about preventive measures. The study concluded that people wanted to seek the care provided at the hospital and some people stated that they had confidence in the staff. The people that came to the hospital sought care for various diseases and conditions and they all got medical attention of some sort.

 Syftet med denna uppsats är att se om det finns ett samband mellan fysisk aktivitet och koncentrationsförmåga samt att utreda om det kan vara bra för barn och ungdomar med koncentrationssvårigheter att ha mer idrott i skolan. I den teoretiska bakgrunden redogör vi framförallt för begreppen fysisk aktivitet, koncentrationsförmåga och koncentrationssvårigheter. Vi redovisar för forskning kring ADHD och DAMP, eftersom dessa diagnoser innebär svåra koncentrationssvårigheter. Många forskare anser att fysisk aktivitet eller motorisk träning på olika sätt kan ha en positiv påverkan på koncentrationsförmågan men det verkar råda olika meningar kring hur mycket och vilken typ av fysisk aktivitet som är effektiv. För att besvara vårt syfte har vi med hjälp av enkäter frågat elever om fysisk aktivitet och koncentrationsförmåga under teoretiska lektioner. Vi har även intervjuat en speciallärare om hennes arbete och om hennes syn på fysisk aktivitet och koncentrationsförmåga.

Syftet med denna studie är att genom kvalitativa metoder undersöka omgivningens betydelse för hur en ADHD-diagnostiserad individ upplever sin livskvalitet samt undersöka vilka faktorer som är av betydelse för den diagnostiserades välmående. Det material som presenteras har genererats utifrån elva kvalitativa intervjuer med individer som antingen är diagnostiserade med ADHD, lever i nära relation med en ADHD-diagnostiserad individ eller arbetar med ADHD. Det presenterade materialet analyseras sedan utifrån relevanta socialpsykologiska teorier av Becker (2006), Goffman (2006) och May (2013).Resultatet visar att omgivningen har en stor betydelse för hur den ADHD-diagnostiserade individen upplever sin livskvalitet. Den problematik som ADHD-diagnosen bidrar med försvårar för individen att leva upp till de krav och normer som förväntas av deras omgivning. Detta leder till att den diagnostiserade individen kan definieras som avvikande från gruppen och riskerar att hamna i ett utanförskap. Individen riskerar att identifiera sig med de egenskaper som omgivningen tilldelar den för att leva upp till de rollförväntningar som ställs på den och spela en roll de inte trivs med i strävan efter bekräftelse och att känna tillhörighet..

The purpose of this master thesis is to implement and validate a Power System Stabilizer (PSS) to a generator at Trängslet hydropower station in Dalarna, Sweden. Problems with local rotor oscillations can occur at the hydropower station when power is transferred on a new power line (130 kV) from Northern to Southern part of Dalarna. To ensure good operation properties on this power line Fortum Generation AB and Fortum Distribution AB wants to activate a PSS on a generator.There have been investigations in which situations and what equipment that contributes to rotor oscillations. When this is known the PSS is tuned to damp these oscillations by choosing a good set of parameters. The most important parameters for good performance are to choose amount of gain and phase compensation.

Mitt examensarbete handlar om koncentrationssvårigheter. Att vara koncentrerad är inte det lättaste, under en hel dag måste eleven koncentrera sig på många olika saker. Eleven måste även lära sig att koppla bort vissa ljud och händelser för att kunna koncentrera sig på det den håller på med. Att hjälpa elever med koncentrationssvårigheter behöver inte vara komplicerat, det handlar om att göra undervisningen mer enkel och konkret. Koncentrationssvårigheter kan bero på många olika faktorer som till exempel miljön runt omkring eleven eller rent biologiska orsaker.

The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..

Previous studies of stress and coping regarding urban bus drivers describe an unhealthy occupation in areas of psychological and physiological factors. In the present study a social constructionist approach was used to investigate Swedish urban bus drivers' constructs of stress and coping regarding passengers. Semi-structered interviews were performed with ten bus drivers, nine males and one female. The data was transcribed verbatim and analysed with the program QSR NUD*IST.Three main themes where found; passanger related context, coping strategies and promoting circumstances. The bus drivers' constructs describe passanger relations as part of a stressful work environment where successful coping is problematic..