The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

This study examines which socially constructed threats and subjects of security existed during the aftermath of the terrorist attacks in Stockholm 2010. With ideas of identity and difference as a starting point the theoretical framework is then developed with ideas from the new critical security studies including key subjects such as attributes, risk, imaging and visualisation. The study will be executed with the use of a discourse analysis approach using newspaper articles and chronicles as the principal empirical material. The analysis will then follow two separate themes. Firstly, the different threats and subjects of security will be deduced, and also, how these social constructions inevitably create each other and require each other to continue existing.

The aim of this thesis is to study the phenomenon of read/write OPAC by looking at how students at Pennsylvania University use PennTags in order to influence document descriptions in the library catalogue. The main questions to be answered are to what extent PennTags is being used in different subject areas and what users contribute to document descriptions through tagging in different subject areas. Studying the posts created by a sample of PennTags users from a quantitative approach I try to find out if there is reason to believe that the activity of users and users? possibility to make meaningful contributions are dependent of the subject matter being dealt with in documents described, as anticipated by the theory of pace layering. I find that user interest in influencing the library catalogue through PennTags appears to be low in general, with exception for in the subject areas of the main classes Language and literature and Social sciences in Library of Congress Classification.

The aim of this literature review was to make a comparison between the feeding requirements of Swedish reindeer (Rangifer tarandus tarandus) and meat producing cattle (Bos taurus) within farming. Reindeer are an intermediate feeding type; they have the ability to adapt to short term seasonal changes in food. They avoid eating fibre as much as possible and display highly selective behaviour while foraging. Adaptation to harsh environments with a limited amount of food has made reindeer dependent upon easily digestible food and consequently their digestive systems are less capable of processing plants with high fibre content. Herding is an extensive system which requires a significant amount of land and labour and describes the reindeer industry.

Background: Individuals in pain is something that most nurses encounter on a daily basis. Chronic physical pain is often followed by psychological pain. The total effects of chronic pain are felt by the patient as well as by close ones. The findings showed that life changed radically after getting chronic pain. Individuals and closeones both had to take every day as it came, because the degree of pain was hard to predict and could worsen at any time off the day.

The purpose of this study is to explore students? perceptions and experiences of the school-subject Swedish. Ten qualitative interviews with students in school year nine have been carried out and the results of these interviews constitute the basis of this study. The result shows that students have a straight-forward attitude towards Swedish as a school-subject. The students identify skills such as reading, writing and speaking, and work in school mainly concerns perfecting these skills. The students think of Swedish as a subject with a clear purpose and find it important and useful. The result also shows that the students want grading for the purpose of further motivation.

Background: Young adults undergo a phase in life when they try to become independent individuals and are expected to take responsibility. The transition to adult life, cause hardship for all young adults, but with concurrent mental illness this transition can be more complicated. The young adults may need support from their parents in connection with care.Aim: The aim of this study was to describe nurses' perceptions of parental participation in the care of young adults with mental illness.Method: To describe the perceptions of a phenomenon, qualitative interviews with a phenomenographic approach were conducted. The interview texts were analyzed into five description categories and 10 perceptions. In the study, eight nurses were interviewed.Results: The result shows that parental participation in the care is based on the young adult's decision.

Previous research studies have shown that teacher?s attitude towards girls and boys rather reinforces, than counteracts behavior as stereotyped gender concepts. Order and discipline seem to be important parts of the daily routines in school context and to maintain discipline a constant communication and dealing with pupils are in order. The purpose of our examination aims to study how teachers respond to boys and girls in situations like creation of order. The analysis is based on observations of the interaction that takes place verbally and none verbally between pupils and their teachers in creation of order situations.

This essay contents a theme-centred study of Elsa Grave?s poetry. It presents an all-pervading featured doom-theme and illuminates three motifs and attitudes through which the theme is featured. The presentation includes analyses that bear in mind the double perspectives within Grave?s poems ? the subjective and the universal, where also an omnipresent political attitude is represented.

Since criminality started to rise steeply in most western welfare states following the second world war the relationship between welfare support and criminality has been debated. For a period of time thought to be an effective preventive measure against crime welfare support has since from time to time come to be seen by some as ineffective and in some cases even as a contributing factor to the rise in crime. It remains a contested issue as new theories, such as social support theory, which is employed here, attempt to contribute to the understanding of what effects general welfare has on overall crime levels. As a connection which is relatively well-researched in the USA, altough still not yet fully understood, this study strives toward a better understanding by testing the relationship in a swedish context. The relationship might not function in the same way considering that the US is a fundamentally different welfare-regime than Sweden, liberal and social-democratic respectively.Untangling the relationship is attempted by employing a multivariate regressionanalysis on a crosssectional dataset consisting of data from 2012 covering 247 of Swedens total of 290 municipalities.

AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.

Assisted living is a relatively new form of housing that received a government definition in 2007 in conjunction with a government appointed investigation of future alternative accommodation for senior citizens. The type of accommodation is intended for seniors who have the need for increased security, which may be a consequence of that they feel anxious or lonely. It concerns ordinary homes with qualities that suit needs of seniors. There is no allowance from the local municipality required in order for seniors to apply for these homes and so assisted living should not be confused with nursing homes/ sheltered housing. The purpose of this study is to identify success factors for a winning concept for assisted living in the Gothenburg region, on behalf of Skanska Project development.

The purpose of this master's thesis is to describe the expansion of Sundbyberg public library during the decade 1954 to 1964. Our focus of interest is the library?s concentration on public relations in 1954.During the experimental year 1954 a public relations librarian, Bianca Bianchini, was employed. Her task was to introduce thelibrary to the citizens of Sundyberg who were not already using it. As a background to this concentration on public relations we also describe the early development of the public library in Sundbyberg.

Many product launches are postponed today, however very little research regarding to customer responses to such events has been carried out. The purpose of this paper is to investigate how people react to a postponed product launch. An experimental study of responses to a postponed launch of a mobile phone, a mineral water and a music album is used to investigate customer reactions. The respondents exposed to the postponed launch showed a higher value of reactance. This reactance affects the attitude, purchase intention and perceived quality of the product in a negative way.

The background to the work bases on the consumers view around Swedish and foreign meat products, and how the attitude around the meat products is pursued in the shops. The consumers request high meat quality and security . Many consumers value local produced and ecological meat products but the price is too high. We have done verbal interviews with consumers on three different shops, where we asked questions and had dialogues around Swedish meat products where the consumers have told us their arguments and opinions about Swedish and foreign meat. The result shows that the majority of consumers consider that it is important to know that meat is produce in Sweden.