Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Kan ambitionen att hålla en god gemenskap i arbetslaget vara en riskfaktor för gruppens kunskapsutveckling. Om det är så vilka faktorer kan tänkas sätta krokben för att ny kunskap ska kunna etablera sig mellan kollegor?Att arbeta med människor kräver förmågan att kunna lyssna in, ett sökande efter att förstå den andre. När ett arbetslag ska finna metoder för sitt samarbete uppstår det maktstrukturer som påverkar hur språk och tankar färgar av sig på olika kunskapsområden. Vilken Kunskap som anses vara den ?sanna?.

Syftet med denna studie är att få kunskap om hur sex danslärare uppfattar sitt arbete med bedömning i dans i gymnasieskolan, inom de nya ämnes-och kursplanerna från 2011. Studien avser också undersöka hur danslärarna går tillväga under feedbacksamtal i dansämnet. Mitt syfte för studien grundar sig i att jag själv har ett starkt intresse för bedömning och hur jag kan utveckla olika bedömningsmetoder. De metoder jag har använt mig av i studien är tre kvalitativa intervjuer, samt tre intervjuer via mail. Intervjupersonerna har valts på grunderna att de undervisar elever inom det estetiska programmet inriktning dans, samt att de undervisar elever enligt de nya ämnes-och kursplanerna.

In speech and language intervention, the ability to interact is seldom evaluated; rather intervention is evaluated in terms of improved testresults.  If goal-setting in intervention also is based on everyday communicative needs, the relevance of the treatment may be increased and intervention outcome may be implemented in the patient?s natural environment.The present study, as part of a research-project, is based on analyses of interaction and interviews to examine everyday conversations and speech and language intervention. The aim was to explore if there is a relation between everyday communication needs and goal-setting in speech and language intervention for people with aphasia. A further aim was to investigate if there are everyday communicative needs that may form goals for speech and language intervention.Two individuals with aphasia and one individual with both dysarhtria and aphasia participated in the study. Three speech and language pathologists and two relatives also participated in the study.

The municipalities of Sweden have a great responsibility when it comes to adapt the physical planning to a more sustainable development. The development of the society depends upon the growth of new communities and other public services, but to build new communities in a long-term sustainable manner you need good methods and guidance. This study presents four sustainability certification scheme intended to improve and adapt the planning, implementation and performance of new communities and infrastructure project to more sustainable methods based on economic, ecological and social sustainability. These systems are the latest versions of environmental classifications and similar rating schemes, but with a broader focus since they also include the social aspect of sustainability.This study aims to investigate what role sustainability certification schemes can play in local planning for sustainable development. The study compares the certification systems criteria to the tools and goals that the Swedish municipalities have been provided with, to lead efforts towards a more sustainable society.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

It gets more and more important for companies to get involved in Corporate Social Responsibility, CSR, when stakeholders now are more aware of the responsibility companies should take. Through their communication companies show how they take responsibility. Reflected by their goals by which they want to achieve acceptance and understanding through an open dialogue. The paper examines this issue. CSR is an abbreviation for Corporate Social Responsibility which is engagement in responsibility for companies and organisations.

The aim of this thesis has been to discuss whether remainders of colonial influences exist within the UN's definition of torture or not. The discussion has been presented from a postcolonial point of view, in dialogue with contemporary power critical theorists. In order to raise awareness of a potential colonial influence, the following questions were intended to be answered:?                                        Are there any reasons, if so ? which ones, to regard the UN's definition of torture as a colonial project? And;?                                        To what extent is the term ?inhumane? limiting for the prohibition against torture from a postcolonial perspective?One of the most central arguments of the chosen theories is that the term ?inhumane? evokes prejudices that a racializing apparatus within the social norms of the UN automatically produces. These prejudices are, according to the theorists, influenced by images of people in non-western and non-secular (especially muslim) societies as more prone to exercise ?violence? and ?cruelty? towards their own citizens as well as towards the population of the world in general.

 The aim of this study was to examine how young people, who have been treated for their misuse and/or to learn to handle a parent's misuse, portrayed the network's implication in their wishes about improving their lives, to make new choices. The network included members of nuclear family, relatives, important persons at school/work and friends. The ?professional network? (therapists and social workers) also became a part in the young people's life during a period. The main issues of this study concerned differences in their experiences of the young persons´ network relationships in before, during and after completed treatment.

There is an uncertainty in the market for grain forcing the meat/milk producers to review alternative feeds to a larger extent, in order to get control over the feed costs. This has led to that the meat/milk producers need to have a good knowledge regarding how the different feeds influences the animals and which technical equipment to use for handling. For those that produce their own feedmix, there is a need to put interest in new crops and their characteristics to be able to get the knowledge of what is required for their own production. It is beneficial to keep an open dialogue with advisors to be updated in new crops and new technology for feeding. When mixing feed at farm level, the legislation is not very clear since it the target group is large scale mixing plants. We have brought up the most important rules and regulations from the EU parliament Council as well as the ones from the Swedish Board of Agriculture (SJV), regarding feed mixing on farm and factory level. We have studied beans and pea at two different moisture levels, in order to evaluate how the moisture level affects the distribution of particles when milling with a plaitmill and a hammermill.

AbstraktHaving influence over questions that concern us is a part of the society that we live in, where every individual have the right to make her voice heard (Danell, 2006). For many decades, the school has had many different ways to give the students influence. Rönnlund (2013) is giving a historical overview of the history of students influence and enlighten us how the influence has changed over time. The influence from the students is very important and it is the students right to make their voices heard about things that concerns their work environment but also to affect their curriculum. The education in school should be fitted to every individual student (Danell, 2006).   According to Aaron Antonovsky (2007) our wellbeing is based on that we all can take part and deicide about the things we are meant to do.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

Denna uppsats består av en jämförande studie av två ärkebiskopar ? KG Hammar (Svenska kyrkan) och Rowan Williams (Church of England) - ur ett postmodernt teologiskt perspektiv. Syftet var att söka finna postmoderna influenser hos de båda ärkebiskoparna i såväl teori som praktik och undersöka konsekvenserna av ett postmodernt teologiskt agerande.  Undersökningen visade att båda ärkebiskoparna influerades av postmodern teologi i teorin. Hammar förde också som ärkebiskop fram sina personliga postmoderna insikter, medan Williams av olika anledningar generellt valde att endast föra fram kyrkans åsikt. Båda handlingsalternativen medförde såväl kritik som uppskattning.