Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients.Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors.Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor?s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks. .

The purpose of this study is to, based on qualitative interviews, understand the home care staff's experiences of insufficiency and also which strategies they are using to deal with these experiences.The questions of this study are:In which situations are home care staff experiencing insufficiency?What copingstrategies do home care staff set out to deal with these experiences? Method: Interviews has been used as a method to gather empirical data.Theory: Theories of coping-strategies has been used as theory in the analyses of the empirical material.Results: The result of this study concludes that experiences of insufficiency mainly promotes in situations of lack of time for various reasons. The main strategies home care staff is using are planning, adapting, accepting, compensation, get themselves together, control and manage their emotions and understanding. Other situations that promote feelings of insufficiency are lack of competence and when the eldery person doesn't want to receive a planned effort. Other strategies they use are social support and changing the circumstances..

This thesis examines Swedish filmmakers' modes of work and production within the Swedish film landscape. An introductory historical overview treats the Swedish regionalization since the mid 1990's. Political and economical aspects of producing films in various regions serve as a background for understanding the new generation of decentralised Swedish filmmaking, and the use of sound and music in contemporary film. The analysis consists of empirical studies; interviews with directors and producers, working with music for film and TV. Although the filmmaking perspective is in focus, composers and film scholars are heard as well.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Södra Skogsägarna and the aim of the work was to investigate the economical and biological output after mechanical planting with Eco-Planter compared with traditional manual planting. Eco-Planter is a tool for mechanized planting, fixed at the end of the boom on a conventional harvester. The study confirms that manual planting is less expensive under normal conditions. However, the differences between mechanized and manual planting are not that big and with technical development and/or increased labor costs together with an improved work organization the system with Eco-Planter could be competitive. The biological output, e.g. planting result and survival rate, seems to be quite good.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

Scandinavian Biogas is involved in the planning of a combined ethanol and biogas factory in Karlskoga, Sweden. Besides biogas and ethanol large amounts of digester residues will be produced, about 450 000 liquid tonnes residue (~7,3 % Dry Substance( DS)). The objective of this thesis was to investigate possible uses of the residue from the biogas production process ScandgasEthanol developed by Scandinavian Biogas, and to derive a methodological approach how to evaluate and compare handling systems. Three systems where proposed and compared in this thesis; spreading of the untreated residue as fertilizer (system 1), dewatering to a higher DS content to reduce transportation before spreading as fertilizer (system 2) and production of a solid fuel by dewatering and drying the residue (system 3). The general conditions for the proposed systems were investigated in terms of practical viability, economical aspects, environmental impact and energy inputs/outputs.

This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company?s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it?s affect on work motivation.

During 2007 the City of Stockholm installed five grid connected photovoltaic systems. The aim of this master thesis is to quantify the amount of produced energy and recommend routines to collect and analyse production data, to make production data accessible by the public and to gain experience for future installations.The total amount of produced energy until March 2009 is 227 000 kWh, with an annual rate of 150 000 kWh. The expected annual rate was 148 000 kWh.All system owners are positive about their plants and see economical benefits in scaling up such systems.The installations need very little attendance and maintenance, however it is recommended that an alarm function is installed for automatic feedback in case of a system failure. All future systems should be inspected during full operation to determine if the actual capacity is matching the installed capacity..

Today's labor market is characterized by flexibility. This applies to organizations, forms of employment and working time. Unregulated working time is such an adaptation and the main subject of this essay. The purpose of this study was to investigate the conditions that underpin unregulated working time, in relation to the Swedish legislation and to EU legislation. The intention has been to investigate the work environment impacts of unregulated working time, and what differences there are from a gender perspective.The conclusion is that workers who enter into agreements for unregulated working time have significantly different terms from traditional workers.

This thesis has been made on behalf of SCA Skog AB to assess the need of boron in Swedishforest fertilization. Boron has been added to Swedish forest fertilizers since the beginning of the1980s. This makes the fertilizers more expensive and therefore has the necessity of boron inSwedish forest fertilization been raised.The Swedish bedrock generally contains small amounts of boron. The boron in the bedrock istightly bound to the mineral tourmaline and mostly unavailable for plants. This leads to that thecontribution of boron to the soil from weathering is very low besides soils with marinesediments.

The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.

In several countries that have been early in the development of wind farms, there is today a second hand market for the used wind turbines. The European Union (EU) has established a waste hierarchy in order to minimize throwaway mentality. The second hand market is a part of this as the steps are to minimize, reuse, recycle, extract energy and landfill.In order to promote the development of renewable energy, there are energy certificates for the producers that provide it, wind power being one type of renewable energy. After 15 years the energy certificates for a specific wind turbine are no longer paid, and after that there are several different scenarios for the wind turbine. The scenarios investigated in this bachelor?s thesis are export of the wind turbine to countries that are not as far along as Sweden in their development towards renewable energy, selling in Sweden to individuals, and recycling of the wind turbine, as it mostly consists of metals and therefore is recyclable.