Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

The purpose of this study was to examine whether the success of theconcept of empowerment in the field of social science can be explained by referring to it as the new paradigm replacing the former paternalistic era. Therefore, I investigate if the character of its history, domicile and practice has the same distinguishing features as the scientific progress. The analysis is based on Thomas Kuhn's definition of a scientific paradigm through the concepts of consensus, crisis and revolution. I also look for alternative ways to explain the sudden appearance of empowerment at the world agenda. Due to the lack of a uniform definition of the concept and the absence of common approaches in the stimulation of empowerment it's difficult to argue that the situation is marked by consensus.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

The relationship between color and music, and their relation to the human being and our surrounding universe has been subject of studies, theories and experiments since the old ages. From the ancient China and Persia to the present times, philosophers, scientists and artists have tried to explain these connections between color and music and also tried to find answers to this ancient enigma.The invention of the color organ c. 1730, an instrument that was intended to display color in addition to the musical auditive experience, was the first attempt to materialize the practical correlation between notes and color. This correlation has its foundation in the ideas of Isaac Newton, who through his book Optics published only a few years earlier, conformed the beginning of a new art culture: ?Visual music?, in which image and sound are the fundamental elements in the creative process.The ?visual music? concept is not only grounded in the ideas of music and sound, but also in the extraordinary creative capability of certain individuals.

The purpose of this thesis is to study how swedishness is constructed and narrated in two Swedish documentary series that picture the Swedish participation in the international ISAF mission in Afghanistan. The main focus lies on how the Swedish soldier as such is portrayed, on which values, characteristics and qualities that they are said to embody and how these are linked to notions of swedishness, particularly the strong historical narrative, formed during the second half of the twentieth century, that defines Sweden as a peaceful, neutral and humanitarian state, with peaceful, enlightened and democratically minded citizens. Theoretically it draws on the concept of metanarrative to explain how ideas of shared national origin translates in to a broad organizing discourse, that defines, interprets and communicates notions of what it means to be a Swede and what is needed to make claims on swedishness. Another concept, that of national bodyscape, is also used to further define and explain how ideas of nationality are embodied and take the form of specific characteristics and  personal qualities. The meaning-making in these two series makes use of the above mentioned definition of swedishness as defined by humanitarian concerns, democratic ideals and moral superiority to construct an image of the Swedish soldiers as on the one hand soft, humanitarians, who are needed in Afghanistan because of their especially strong sense of justice and moral, and, on the other, as tough soldiers, who are able to participate in every aspect of the war as fighters.

The purpose with this study was to systematically examine scientific studies of audiologic group rehabilitation. The definition of audiological rehabilitation was explored, different variables that influence the result and how the outcome measures should be done and its relationship with the goals of audiologic rehabilitation. The method used was a literature study. Pubmed and Cinahl were used for the search of literature. Some articles were searched from scientific studies reference lists and also advice from the supervisor.The result from the different studies shows that the effect of rehabilitation varies as there are many aspects that have an affect on the outcome measure.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This study aims to highlight the activities and needs of students in order to explain how mobile services can provide support and facilitate students on a daily basis. The empirical data is based on discussions with a focus group combined with already existing research concerning the areas of mobile service development, contextual-awareness and ubiquitous computing. The results from the focus group show that students have a need for mobile services to help and support them in their ordinary tasks and activities. In the discussion of this report we bring up aspects of development and what to think of when dealing with students..

AbstractTitle: DREAMING OF A UNITED ?NORDEN? (The North)? Four central Nordic actors about the progress and extent of Nordic cooperationThe Nordic cooperation are often spoken as in terms of a peaceful international cooperation that is built upon a wide range of similarities among its members, such as a common culture, language similarities and a related kind of political system etc. But in spite of the fact that these so called propitious factors are present, many of the attempts that has been made trying to bring the states of the North (Norden) closer together has turned out unsuccessfully. Therefore no far-reaching Nordic cooperation has come to be implemented. The aim of this essay is to find out what the main reasons could be why this has been the case.I have chosen to take a closer look at the motives given by the former Nordic Prime ministers Tage Erlander (Sweden), Karl August Fagerholm (Finland), Einar Gerardsen (Norway) and Mauno Koivisto (Finland).

Antifeministiska samfundet (AFS) is an organisation that is against feminism, but that works for equal rights between men and women. My informants are giving their opinions and answering questions such as why they are members of an antifeminist organisation. In order to bring AFS into a social context, I present feminist thoughts and explain how antifeminist movements occur..

This essay provides an attempt to reflect the notions of violence, right or law and fate in Benjamin?s Zur Kritik der Gewalt, in order to clarify his very dense historical-philosophical reflection on the constitutive relation between violence and law. In contrast to what is most often the case, this essay will not address the notion of divine violence in a direct sense, but mainly focus on Benjamin?s discussion on right and law. The complex of his historical reflection, his attempt to articulate what he calls the ?historical function? not only of violence, but also of law, is crucially related to the notion of fate.

70 % of all implementations of Balanced Scorecard fail. In this essay, we look into which difficulties that exist when implementing a Balanced Scorecard. We have chosen the general hospital of Ängelholm for our case and we have made qualitative interviews with key persons in the organization to explain these difficulties. The most difficult problem the hospital faced was to make the employees motivated for the change. It is important that the management is encouraging and is taking an active interest in the implementation as well as experience, patience and having a long term focus.

The purpose with this essay is to study if the exhibition, Maria-Drömmen om kvinnan has a gender perspective and if it contributes to the history of art. The study shows what kind of women the exhibition illustrates and what kind of perspective it has. By telling about the black Madonna I also show that there is another representation of the middle age women in the Roman Catholic Church at this time that the exhibition not have included. The study is also going to illustrate the difference between a genderperspektiv in art and a women?s perspective.