Revisionsbranschen har fått utstå mycket kritik, kritikerna hävdar att revisorer inte fullföljer sina åtaganden om oberoende granskning. Revisorerna å andra sidan menar att de upprätthåller sitt ansvar och efterlever de standards som finns upprättade. Kan kritiken bero på ett förväntningsgap mellan intressenter och revisorer avseende vad som faktiskt är revisorns roll?Syftet med denna uppsats är att undersöka huruvida ett förväntningsgap existerar mellan svenska revisorer och mindre svenska investerare, och i så fall hur det tar sig uttryck. För att besvara syftet har vi samlat in empiriskt material genom kvalitativa intervjuer med revisorer och mindre investerare.För att analysera det empiriska materialet har vi använt teoretiskt material från böcker och artiklar med utgångspunkt i vår frågeställning.

Abstract In the contemporary world of information technology you find a multitude of applications and systems covering a broad spectrum of areas of need in different companies. One effect of this multitude of programs is the difficulty to make them exchange information with each other or to collaborate, since they are developed by different programming languages for different platforms, with different standards and different data formats. Our aim with this work is to describe how it is possible to tie these programs together to make them actually communicate with each other in order to exchange information, share their native methods and also to become a part of the overall business processes. In this integration task you will, among other things, find different levels of application integration such as data level, method level, application interface level and user interface level integration. Application integration also involves hardware components, called middleware, that facilitate the physical connection between applications. There is a range of different middleware products offered today on the market.

AbstractThis essay consists of an analytical study of three present-day Swedish films depiction of teenage life. From these films we like to see how youths are described, what attributes they are given, in shape of attire and different symbolic items, such as language and body expressions. The essay emphasizes which values that dominates among the illustrated teenage groups and compares it to the values and expectations that we can derive from an adult society. Here we let the school?s main determining base documents, Lpo 94 and Lpf 94, represent the dominating values of the society.Our hypothesis is that media, and also these films, creates images that affects the societies comprehension of teenagers and also how teens see themselves.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

The discussion about gender and ideals shown in mass media is a subject of great importance for the society in general. Media is playing an essential part when it comes to establish standards and values and we are constantly exposed to all types of impressions, whether we are aware or not. It is therefore of great importance that we understand how stereotypes are built and to gain a deep knowledge that would enrich the area of Media and Communication Studies.The aim and focus of this study was to analyze how male stereotypes is communicated in print advertising and how visual means of expressions helps to construct the masculinities shown. From a semiotic analysis of seven print adverts appearing in the Swedish lifestyle Magazine Café were we able to gain a thorough understanding about how male stereotypes are communicated and built.The result showed that different kinds of stereotypes are in fact used but it is still a hegemonic masculinity that is predominating. Traditional male characteristics are still in use but we were able to see strong indications of effemination, sexualizing and objectifying.

More recently, the number of elderly immigrants has increased. This means that Sweden is faced with new challenges. The purpose of this study was to illustrate how the elder immigrants general situation in Helsingborg looks like, as well as how social workers work to integrate this target group. Furthermore, I wished to have an answer on whether social workers feel that there is a continuing need to be concentrated on the integration of elder immigrants. To get answers to my questions, I have interviewed five social workers in Helsingborg who are working on issues that concern elder and integration.

The purpose of this thesis is to build on the current debate on male circumcision and from thetwo perspectives, consequentialism and non-consequentialism, describe the conflict of rightsthat exists on the issue and outline a normative conclusion about whether Sweden should banmale circumcision of boys or not. The idea is to clarify how the two sides' approach to theconflicting rights differ on the issue. The perspectives intends to provide further clarity to thearguments and provide a framework to resolve the rights conflict by, which creates morefavorable conditions to understand the moral bearing of the arguments in the debate. Thesurvey is conducted as a debate analytical study, conducted by compiling and organizing thearguments for the various positions in the debate. Based on the two theories I conduct ancritical analysis in which I examine the extent to which the arguments of each side lives up tothe perspectives moral standards.

The purpose of this study was to examine how teachers conduct their teaching to be language developing, and how they in a practical way work with semi-speaking students who have language deficits in the Swedish language and / or their native language. To carry out this study, I used qualitative interviews as a method and I have interviewed six teachers working at a high school.The school that these teachers work at execute a language developing teaching throughout all the courses in the school. All teachers have a similar idea of what language developing work is, however, how they go about and what is emphasized most in the teaching differs. The reason for this is because these teachers have different experiences with the language developing teaching. These professionals agree that this approach is very important and that all teachers, regardless of subject, should work in a language developing way, in parallel with the rest of their subjects.

Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005. Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas. Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor.

Denna uppsats behandlar direkt lobbying mot det internationella standardsättarorganetInternational Accounting Standards Board, IASB. Studien motiveras med att utformandet avIFRS, till följd av en ökad globalisering, fått en allt viktigare roll inom internationellredovisning. Vår empiriska undersökning går ut på att kartlägga avsändare av inskickadecomment letters under perioden 2005 till 2009 till standardsättarorganisationen IASB.Comment letters är kommentarer eller feedback som IASB efterfrågar från allmänhen innanen ny IFRS definitivt bestäms.Vårt resultat visar på att en majoritet av direkt lobbying via comment letters utförs avorganisationer och att Europa utmärker sig som särskilt aktiv när man ser till frekvensen avantalet inskickade kommentarer. Vidare finner vi att endast sex länder världen övertillsammans står för över hälften av kommentarerna. Vi analyserar fram ett flertal tänkbaraförklaringar som kan ligga bakom vårt framtagna resultat, där faktorer som länders storlek,ekonomisk utveckling, kultur och framförallt lagstiftning diskuteras.

Aim: The study's aim and run-up are to investigate how journalists frame texts, during impact of those standards and values that they have, combined with the organization and in the nation where they work.Method/Material: The study looks on how the authors of articles at the Swedish newspaper "Dagens Nyheter" and the Norwegian newspaper "Dagbladet", uses the concept al-Qaida, in their news rapport, during the period 19:th of mars ? 24:th of august 2003. Two hundred articles were collected and divided into two groups, 1) the explicit group, there the text actu ally treated al-Qaida, 2) the implicit group, there the text e.g. linked to the name al-Qaida and the article itself treated another subject. Is it possible to see differences or resemblances, in the way that journa lists frame their texts? The main theoretical run-up is framing accor- ding to R.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.