Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.

This bachelor thesis discusses various difficulties with architectural paint research. The difficulties are exemplified through a case study ? a paint research on a furrowed string-course in the southern vault of the Royal Palace of Stockholm, which was carried out November ? March 2009-2010 on behalf of Statens Fastighetsverk. The paint research was made in order to receive information about the string-course and to get inspiration for a renewed color scheme on it. The base material of the string-course is Gotlandic sandstone and the surface of it is furrowed.

I denna studie har insamling av referensdata över språkförståelse hos treåringar med typisk språkutveckling genomförts. Till detta har bedömningsmaterialet Sofialådan (Westerlund & Öfverholm-Engström, 1995) använts. Sofialådan bygger som flera andra språkförståelsematerial på den s.k. act-outmetoden där man låter barnet agera med föremål efter en given instruktion. Med hjälp av föremålen i Sofialådan bedöms barnets förmåga att identifiera grundfärger och storleksbegrepp, kategorisera, flytta föremålenligt olika prepositionsanvisningar samt att följa flerledade instruktioner.

This work is a study of subject teachers in social studies and science understand the concept of sustainable development. The work uses a qualitative and a quantitative approach. Teachers in various schools and stages have been answering questions about how they perceive sustainability, how they implement it in teaching and if they feel that school is important for the future of sustainable development at large.The theoretical background is based on environmental ethics as well as the different meanings and definitions of the concept of sustainable development. These theories and definitions are coupled with the empirical results.The study concludes that all teachers throughout the study perceive the concept of sustainable development as something ecological, something that has to do with nature. A few teachers also state economic and social dimensions.Questions about how the teachers in the study implement the concept in their teaching can be seen as three different approaches.

Abstract In my work, I have tried to define and clarify the conception of sustainability seen from my perspective as a landscape architect. With a basis in literature studies, I have analysed and commented on different applications, contents and meanings of sustainability and endurance. This compilation is based on how a number of writers, researchers and authorities consider the importance of integrating ecological, social and economic aspects of sustainability in city planning. My perspective has mainly been founded on the anthologies and compilations from the 80´s and 90´s where Per G. Berg and Björn Malbert acted as editors.

I ett samhälle där datorspelare anses vistas i en högst amoralisk miljö, vill vi med den här studien granska hur etik och moral ter sig i den virtuella världen via ett symboliskt interaktionistiskt perspektiv. Genom kvalitativa intervjuer har elva spelare av onlinespel fått redogöra för sin egen upplevelse av den interaktion de genomgår dagligen. Med hjälp av utförliga teorier kring etik och moral, symbolisk interaktionism och spelkultur har studien ett brett teoretiskt underlag som appliceras i en hermeneutisk analys. Resultatet visar att etik och moral existerar i onlinespel, samtidigt som amoraliteten. Det verkar röra sig om två olika kulturer.

The United States is one of few Western nations that administers capital punishment to their condemned criminals. Texas has executed the most inmates of any state in the U.S. This prompted questions about the psychological characteristics of death row inmates. The purpose of this essay is to widen the perspective on inmates serving capital sentences by analyzing their final statements. The focus of this essay was centered on acute anxiety of death among inmates, visible in their final statements, as a result of an accelerated process of dying.

Today?s society is one where technological advances are made daily, which increases the need to stop and assess the risks against users? integrity when integrating new technology in contemporary systems all the greater. We have taken two technologies, Near Field Communication and Certified Wireless USB, whose envisioned area of use is to be integrated into mobile phones, and evaluated what security threats are revealed for the respective technologies. The threats against security have been identified through research of the standards and existing reports for each technology. Practical experiments have not been conducted on account of us not having access to any equipment to run such trials.

Den här rapporten tar upp fem olika metoder som aktivt stöder användarmedverkan i systemutveckling.Rapporten inleds med att förklara olika grundläggande begrepp inom systemutveckling som till exempel användare, informationssystem och användarmedverkan. Därefter beskrivs kort historik om systemutveckling och syn på metoder. Participatic design är ett viktigt begrepp i rapporten, eftersom både genuint deltagande och kommunikation tas upp som viktiga i ett projektarbete. Genuint deltagande handlar om att användare skall vara med i utvecklingsprocessen och påverka resultatet av det nya informationssystemet. Brist på god kommunikation mellan systemutvecklare och användare kan leda till ett sämre resultat, och att systemet inte blir användbart.

The two most controversial ends of life decisions are those in which physicians help patients take their lives and when the physician deliberately and directly intervenes to end the patients? life upon his request. These are often referred to as voluntary euthanasia and physician assisted suicide. Voluntary euthanasia and physician assisted suicide have continued to be controversial public issues. This controversy has agitated the minds of great thinkers including ethicians, physicians, psychologists, moralists, philosophers even the patient himself.

Amie L. Thomasson kritiserar i Foundations for a social ontology1 John R. Searles teori om hur vår sociala verklighet är uppbyggd och konstruerad2. Thomasson argumenterar för att Searles teori är för snäv för att kunna fånga hela vidden av vår sociala tillvaro. För att visa att Searle inte har täckning för sitt anspråk att teorin är fullödig inriktar Thomasson sin kritik i huvudsak på två av Searles ståndpunkter: att alla institutionella fakta bottnar i fysiska fakta och att alla institutionella fakta är självrefererande.

The aim of this review is to assess the ethical implications of aquaculture, regarding fish welfare and environmental aspects. The aquaculture industry has grown substantially the last decades, both as a result of the over-fishing of wild fish populations, and because of the increasing consumer demand for fish meat. As the industry is growing, a significant amount of research on the subject is being conducted, monitoring the effects of aquaculture on the environment and on animal welfare. The areas of concern when it comes to animal welfare have here been divided into four different stages: breeding period; growth period; capturing and handling; and slaughter. Besides these stages, this report includes a chapter on the current evidence of fish sentience, since this issue is still being debated among biologists.

The main purpose of this thesis is to investigate hospital librarians understanding of their professional role in working with children. Two different aspects of the professional role were focused on; professional knowledge and ethics. The following research questions were posed: - How do hospital librarians experience their professional role in working with children and young people? - What is regarded as professional knowledge content for hospital librarians in working with children and young people? - How do hospital librarians view ethical aspects in working with children and young people? The issues have been addressed through qualitative interviews with seven hospital librarians. We have used phenomenography which is both a set of theoretical assumptions and a methodology.

This paper is the result of an osteological study of the skeletal remains uncovered during an archaeological excavation of the medieval cemetery in Norra Nöbbelöv. The purpose of the study is to compare the material from the rural site (Norra Nöbbelöv) with materials excavated from the old medieval graveyards in the city of Lund. The aim is to try and shedsome light on the question of whether there is any difference in the occurrence and frequency of fractures and osteoarthritis in the materials compared. The first section of the paper consists of a short historical background of Norra Nöbbelöv and Lund, a chapter on ethics, general results of the analysis and the methods used. Thissection was co-authored by Ulla Zagal-Mach and Åsa Strandh.