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.

The purpose of this paper is to examine how the revised Planning and Building Act (SFS 2010:900) have influenced the comprehensive planning in Swedish municipalities. A focus is directed at examining how the new law regulates a greater consideration to climate aspects and the what consequences this results in regarding the implementation of the law in Swedish municipalities comprehensive plans.The paper is a case study, containing both quantitative and qualitative methods. The case study is based on three municipal comprehensive plans. Based on quantitative material three municipalities have been selected to constitute the sample of this study. These municipalities are A?lvsbyn, Sollentuna and Olofstro?m.

The effects of the climate changes are expected to generate several substantial direct and indirect consequences on both ecosystems and societies. It is the extent of the negative consequences that determents the vulnerability of the things or the ones exposed. The knowledge of the effects and consequences by a changing climate provides an opportunity to take measures to reduce the vulnerability.Our society?s vulnerability depends on how we choose to act out of the existing knowledge and what measures we choose to take. Karlstad municipality has good knowledge and perception of the increased flood risks the climate changes will generate and the probable consequences that most likely will follow. How the municipality decides to manage the flooding issue is not just affected by the will to mitigate the vulnerability but also by the vision to increase the number of citizens.

This thesis aimed to investigate how a rising sea level would affect the livable area of the island Fongafale, Tuvalu. Through the IPCC stabilization scenarios it was examined which areas of the island that would be affected by flooding. The local population?s perceptions of the effects of climate change were studied to see how the consequences of a world-wide problem such as global warming affect people's lives. The paper clarified the Tuvaluans place in the discussion of climate refugees, explained IPCC's work and described the results of previous studies concerning people in Fongafales perceptions and concerns about climate-related changes.

Global climate change is one of the greatest challenges in our history. As the average temperature is rising due to anthropogenic emissions, impacts such as floods, droughts and hurricanes, affect the lives of millions of people. Though the least developed countries are least responsible for emissions, they are the worst affected. This thesis focuses on environmental justice in the adaptation discourse. By outlining the adaptation discourse from the United Framework Convention on Climate Change principles, to the Marrakesh Accords, via the Kyotoprotocol my ambition is to analyse how environmental justice has been interpreted in relation to the adaptation discourse.

The purose of the study is to increase knowledge regarding systematic enviromentarl work in an organization that works with road services. Work on the road is done in a hazardous environment with constant danger regarding the life of the individual. The site of the work varies in accordance with where the needs ae . This requires skilled workers capable of working independently and that they are experienced din doing their own risk assessments in accordance with the individual believes that the situation calls for work to be performed safely. The study was conducted with a qualitative research approach in which four employees of different positions, knowledge, experience and vision to work in a hazardous environment were interviewed. The focus rests on the organization, management, and individual aspirations for a safe and secure working environment. The study adds weight to the relationship between the purchaser of the work and the organization as a prime contractor due to the compexity of the organization.

Helsingborg has the intention to build a train tunnel south of Knutpunkten. This report investigates the hydro geological aspects of the project. Questions at issue that will be answered: 1. Which parameters affect the groundwater level? 2. How will these parameters change within 100 years considering climate changes and what will be the consequences on the groundwater level. According to SMHI climate analysis the climate can change causing increasing precipitation, temperature, and a rising sea level.

The aim of this study is to find out in which way the education about climate in school is taught and how the students experience the world situation today. There are various theories about the greenhouse effect and its origin and these theories should be addressed to ensure that students get a broader understanding of how climate change occurs. This includes the natural phenomena and also the human impact on climate change. Students in school are a source of concern that only human are the cause of global warming, and know little or almost nothing about the natural phenomena of global warming.  I will mention what has emphasized in the national steering documents in the case of environmental education at school.I have used a qualitative method, where interviews and document analysis were used as techniques. The interviews took place with five students in ninth grade and with three science teachers in the same school..

I spåren av de senaste årens debatt om antropogen klimatpåverkan har en ny litterär genre vuxit fram: ?klimatböcker?. Dessa böcker fyller den viktiga funktionen att kommunicera problemet till allmänheten. I denna uppsats undersöker jag tre svenskspråkiga klimatböcker och analyserar hur författarna, med olika utgångspunkt, tilldelar ansvaret att minska koldioxidutsläppen. Gemensamt för böckerna är synen på klimatfrågan som ett politiskt problem som kräver politiska lösningar.

Purpose: To evaluate how a treatment period on four weeks in a warm climate influences physical function, condition and the patient's experience of the climate effect of patients with ankylosing spondylitis. Method: 10 persons with a diagnosis of ankylosing spondylitis went through four weeks of treatment on Centro Forestal Sueco, Marbella. The treatment consisted of both physical and theoretic lessons given of a rehabilitation team. All patients were examinated measured for physical function and condition before treatment, after two weeks and at the end of the treatment. To measure physical function, Timed-Stands Test, Timed Get Up and Go, The Bath Ankylosing Spondylitis Metrology Index, Index of muscle function and functionestimitation of shoulder/arm were used.

Deliberative democracy theory has been prominent within political science research since the early 1990?s, often applied in studies on postnational democratic constellations, in particular the European Union. Of the main institutions of the union, the European Parliament stands out as somewhat understudied from this point of view, which is why the main aim of this thesis is to study the conditions for deliberative democracy in the European Parliament.From deliberative democratic theory four criteria have been selected to function as methodological framework in analysing the institutional structure and proceedings of the parliament. Each of the criteria is applied separately to the practice and function of the plenary sessions, the parliamentary committees and the political groups. The analysis shows that the conditions for deliberative democracy differ between the three fora, as do their respective roles in parliament, but all in all they supplement each other.

Unaccompanied minors who are fleeing and being sent way from their countries of origin are nothing new. In 2011, 12 225 unaccompanied minors where registered in The European Union, none undocumented minors included. Most of the minors are coming from Afghanistan and Somalia. The aim of this essay is to investigate how The European Union?s migration policies are applied in reality and how United Nation?s Convention on the Right of Children are put in practice by the member states of The European Union and Norway.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

The objective of this study was to investigate differences in the portrayal of Western European citizens and non Western European citizens in Hergé?s graphic novels about the young journalist Tintin. We wanted to see if the globalization during the mid 1900?s had an effect on Hergé?s way of portraying the world. We started off by selecting nine novels from three different periods of time, though we read all of the novels in The Adventures of Tintin.

The effects of anthropogenic climate change are becoming more and more visible as being highlighted by scientists, politicians and media. The causes of droughts, floods, melting ice caps and rising sea levels can all partially be traced back to human activities. In this study, I examine where the future climate refugees of Kiribati, Tuvalu and the Marshall Islands should go when inhabitants of these low lying island nations are forced to leave their disappearing territories due to sea level rise. By using a normative method of analysis i egentlig mening, arguments deriving from certain values will be presented to confront the problem. These values originate from Edward A.