Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

På senare år har den finansiella marknaden vuxit enormt mycket. I samband med värdepappershandel utsätts banker och andra finansiella aktörer för risker. För att få en kontroll på lönsamheten och inte utsättas för likviditetsproblem, har insikt om riskkontroller förbättrats. Value at Risk (VaR) är ett mycket erkänt och användbart mått vid riskmätningar. VaR definieras som ?den med viss sannolikhet förväntade förlusten från ogynnsamma marknadsrörelser över en definierad tidsperiod?.

Med intern könssegregering menas att kvinnor och män arbetar inom olika specialiteter av ett yrke. Ett yrke som har en jämn könsfördelning kan därför ändå vara starkt segregerat. Könssegregering kan innebära problem i form av till exempel effektivitetsförluster, privatekonomiska förluster och ojämn maktfördelning. Syftet med studien är att undersöka om intern könssegregering förekommer bland yrken som varit mansdominerade, men som idag har en betydligt jämnare könsfördelning. Hur segregeringen har påverkats av att andelen kvinnor ökat inom yrket och om det finns en koppling mellan lönenivå och andel kvinnor inom en specialitet undersöks.

Sedan Ukrainas självständighetsförklaring 1991 har landet arbetat med att reformera sin ekonomi till ett mer marknadsekonomiskt system. Denna process innefattar en mängd olika aspekter att ta hänsyn till som har stora effekter på ekonomin. I denna uppsats har vi valt att analysera en del av de otaliga reformer som finns, nämligen hur väl Ukraina har lyckats med sina skattereformer i syfte att införa marknadsekonomi i landet. Dessutom ämnar vi besvarafrågan vilka effekter som skattereformerna har haft på landets ekonomi med fokus på hur statens intäkter förändrats samt utvecklingen av den makroekonomiska variabeln inflation ochlandets budgetunderskott. För att kunna besvara den förstnämnda frågan har vi använt oss av befintlig teori om den finanspolitiska transformationsprocessen samt analyserat skattebördan, skattestrukturen samt skattesatserna i Ukraina.

Abstract Road cycling is well established and has always been described as a highly endurance sport. To be able to compete in such a demanding sport the physiology of the athletes needs to be greatly developed. This review will focus on high intensity interval training and its impact on the physiological characteristics of competitive road cyclists. The main difference between different levels of competitive road cyclists seems to be the capacity to maintain a high sub maximal power output over a long period of time in order to succeed. High intensity interval training, from 30 seconds to 5 minutes, leads to improved VO2peak, aerobic peak power and time trial performance.

Denna avhandling behandlar stegljudet i två trähus på campus i Växjö. Staden lyfts ofta fram som en bra förebild inom miljö- och klimatfrågor. Det kommunala fastighetsbolag som äger, förvaltar och bygger universitetets byggnader är intresserade av dessa frågor när nya hus ska byggas. De två senast byggda husen är byggda med trästomme, som anses vara ett bra miljöval. Framtida hus förväntas även de byggas med trästomme.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

Rift Valley Fever (RVF) is a disease caused by Rift Valley Fever virus (RVFV), which is an arbovirus. An arbovirus is a virus that is transmitted by an arthropod vector, in this case a mosquito. The virus is a member of the Phlebovirus genus in the family Bunyaviridae. It was first identified in the Rift Valley in Kenya in 1930. The disease is a zoonosis but mainly affects domestic ruminants inducing massive abortions and a high mortality among young animals.

Generally, the economic health of Swedish roundwood truck transport companies has not been good. Profitability is important for maintaining the stability in the transport business, which is a condition for long-term transport planning in the forestry sector. The scope of this study was to identify probable factors influencing the profitability of roundwood truck transport companies and quantify the influence of these factors on economic results. The study was carried out at a major roundwood truck transport organisation in mid-Sweden and was implemented in four steps. In the first step economic results from the haulage contractors were collected and a random sample was taken from accounted net margin for the account year 2005/2006. In the second step hauliers were interviewed to identify probable success factors. At the third step data for identified factors were gathered through a questionnaire.

The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

The purpose of this essay was to study some selected magazine articles by examining how the concept of child poverty is produced in the public debate, and to see if the definition of the term has changed over time. The theoretical approach on which this study is based has been used as a tool to provide better understanding on the subject. Furthermore, theories of consumer society, the "collateral damage" and the theory of welfare regimes have been used. In the previous research presented in the paper focuses on linking children and families living in precarious economic conditions, consumer standards and welfare systems that characterize society.This study has a qualitative approach as it attempts to capture and increase understanding of how the concept of child poverty can be understood from a Swedish context. The study is based on newspaper articles that are studied using a structural text analysis.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

The aim of the study was to describe how managers at the eldercare system especially in nursing homes work to ensure high quality care. For this purpose, a qualitative method was used in this study and four managers at nursing home have been interviewed. Previous studies have shown that managers in some cases are restricted in their actions and that this may slow down the improvement of the care. At the same time the managers describe their work as demanding and diverse. They have a significant staff responsibility, meaning that they have to ensure the quality of care.

This thesis examines the European Union's sanctions policy regarding human rights and interdependence. Previous research has discussed whether sanctions are effective or result in desirable outcomes. This paper aims to take a step back and understand motives by analyzing consistency in the EU?s decisions to impose sanctions. The question is relevant because formal justification can be used to cloak actual motives, and by examining actual decisions, the analyses shed light on motives.

Uppsatsens syfte är att undersöka en svensk investerares möjligheter till internationell diversifiering. I vår undersökning vill vi undersöka om möjligheten förändrats de senaste decennierna och om det med effektiva investeringsstrategier går att lyckas bättre än med en inhemsk placeringsstrategi. Metoden vi använt för att utreda om möjligheterna till diversifiering har förändrats är genom att undersöka om korrelationen mellan våra 20 utvalda I-länder förändrats mellan perioden 1993-1998 och 1999-2006. För att undersöka magnituden av nyttan med internationell diversifiering har vi valt att på ex ante basis skapa ett flertal effektiva portföljer bestående av tillgångar från våra länder och sedan investerat efter dessa vikter på ex post basis. De strategier vi valt är minsta variansportföljer och tangentportföljer.