The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

This paper is interested in Swedish psychiatry during the period between 1930-1950,localized to Mariebergs hospital in Sweden. The purpose of this paper has been to testSjöstroms Evidence of the pattern that he used to create three analytical concepts, roughlytranslated to; morally educative discipline-treatment, the production process and the idealinstitution citizen. Sjöström motivates that his concepts gives insight into one aspect of thepsychiatric expansion between 1860-1960 as well as creates an understanding of psychiatryas an institution. The source material for this paper has been patients' medical notes writtenby the chief physician of the institution. Via a method which mainly different from Sjöstromin its selection, categorization and more thorough presentation, this paper has seen the samepatterns which Sjöström has created his three concepts from.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant Evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Purpose: The aim of this study is to inquire into the congruency of store image perceptions, projected by Ikea and Ilva, and how Danish and Swedish consumers perceive the aforementioned stores? images in their respective domestic market. Also, the aim sets out to evaluate the success of these stores? images on consumers and on transference to host markets. Further, the aim is to discern specific store image attributes captivating Swedish and Danish consumers.

With the help of large amount of archive material I have examined how Gustavsberg in Värmdö were affected by the great labor migration in Gustavsberg porcelain factory during the period 1869-1924. I have chosen to investigate how the municipality dealt with the poverty relief issue out of the labour immigration perspective. To my surprise I found out that Värmdö was not responsible for Gustavsberg in the poverty issue. The workers belonged to the factory, which had a relatively well-developed system of poverty relief in place. This is not to say that the workers received any support from the factory to any great extent.

Conjunctival swabs from 12 cats in a Swedish animal shelter were analyzed by real-time PCR for FHV-1, Mycoplasma felis and chlamydiae. The purpose of this study was to see whether and to what extent these agents can be detected and if they were detected from cats housed in quarantine or in the adoption department. Samples were first taken upon arrival at the quarantine and then a second sample was taken two weeks after moving to the adoption department, or upon presentation of signs of disease. The cats spent the quarantine period in two separate quarantines: five in a new quarantine (quarantine A) and seven in a room in the old shelter (quarantine B). The difference between these quarantines was that in B the cats were often mixed together ant the hygiene routines were not as good as in quarantine A.

The study will examine how teachers relate to religious studies for middle school students. Religious studies are the oldest but also the most contested subject undergoing the most changes over time. The subject is far from being obvious. Politicians and people within the school community disagree about the subject?s content and its name, some within the school system but also politicians like to call it topic of life studies or belief studies, while others want to keep the name religion studies.

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.

This paper examines how to use different kinds of source material for building surveys. The studyexamines how to use legends, construction archaeological surveys and Ground Penetrating Radar(GPR) as source material, and use them against each other to ensure the reliability they have.As a starting point I used Gräfsnäs castle ruin in Alingsås, Sweden, as an example. Gräfsnäs castlewas probably built in the Middle Ages and was rebuilt through the ages until it became a ruin in thelate 1800s. The castle ruin is today Alingsås most visited attraction.The investigation has focused on three areas which are located in the very ruin; rescue tunnels, thecellar vault and the treasure.There are legends that describe how the castle lord of Gräfsnäs fled an attack of the Danes in 1612 ina rescue tunnel which ended at the beach. At the construction archaeological surveys carried out in1935-36 they found a sewer in the courtyard that was once served as rescue tunnel and ended in themoat.

Abstract Background: Type 1 diabetes is a chronic disease that worldwide greatly increases among children and adolescents. Major demands are required from the individual who has this disease, which also requires significant knowledge from the nurses so they can be able to develop and create individual conditions for children and adolescents. Thus, the children and the adolescents can be able to take responsibility and feel secure in their own care. The nurse's techniques and specific tools in this work are however not particularly noteworthy and therefore needs to be advised.Aim: The aim of this study was to describe the experiences nurses have of supporting adolescents, between 12-18 years, with type 1 diabetes to an increased understanding of the disease and also to examine the methodological aspect data collection in the articles of this study. Method: A descriptive, literature study according to Polit and Beck (2012).

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

Background:There are future challenges for public health and health care in meeting the needs of a growing and ageing population. Today there are Evidence of how arts can contribute to health development and of the connections between arts, health, treating and rehabilitating measures. To be able to meet the future challenges there is a need for new methods, perspectives and views about how to stay healthy, enjoy our existence and for wellbeing. Health care has an important role in rehabilitation through the broad contact with the population. The background of the essay is the pilot project Arts on Prescription that was carried out in order to try a new way of rehabilitation with arts as a factor.

A trading halt is a measure conducted by a securities exchange in order to reduce information imbalances between market participants, thus enabling a higher level of market efficiency. A market is said to be efficient when new information concerning a company is instantly reflected in its stock price, implying that abnormal stock returns cannot be systematically achieved in an efficient market. The purpose of this study is to examine the occurrence of abnormal stock returns following trading halts on the Stockholm Stock Exchange. The study is based on a sample of 64 trading halts executed between January 2003 and February 2008. Historical daily prices for stocks subject to trading halts during the period have been gathered from the Datastream Advance database, while information on date and time of trading halts have been collected from the Stockholm Stock Exchange website.

The break up of the family unit leads to new living arrangements and significant changes for children. This can be an extremely upsetting experience for a child, especially if the child is old enough to understand what is happening. New living arrangements can effect a childs fundamental sense of security as well as having consequences later on in life. The object of this research paper was to examine how a group of seven people (children from split families who are now adults), interpreted and described their childhood in relation to the living arrangements they grew up with after the breakdown of the family unit. The main question areas we have examined are: How have the interviewee's living arrangements during childhood affected their understanding of themselves today? In what way has the adult's present day lifestyle been influenced by the split up of the family that they grew up with - using their own words? How do the children from split families describe and interpret concepts such as family and marriage, based on their own experiences? Our research was conducted with the help of seven people from split families who are now adults and who experienced different types of split family arrangements as a child ? permanent residence with mother/father or alternate living with both parents.