ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

Phosphorus is essential to all plants and is taken up from the soil as the ion H2PO4 - (and to some extent HPO42-). Plant availability depends on, among other factors, the soil pH. In order to provide for plant available phosphorus, it is applied as mineral fertilizers and farmyard manure. However, that causes phosphorus leaching from arable land to surrounding surface waters and lakes and contributes to the eutrofication. There are three types of soils in Sweden that are at higher risk of contributing to phosphorus leakage.

The objective of this literature study was to describe how the school nurse can adopt the salutogenic perspective in her health promoting work. The articles were examined in order to identify what was written about the school nurse?s work from the salutogenic perspective. In parallel, Eriksson?s, Orem?s, and Newman?s nursing theories were examined from the same perspective.

The analysis of acute phase protein serum amyloid A (SAA) has recently been brought into clinical use in veterinary medicine. Some of the difficulties with incorporating the SAA method in clinical practice have been the expensive and rather large equipment required for the method. Due to these difficulties only larger clinics can afford to use the SAA analysis.The company Equinostic has recently developed a smaller instrument that costs one-tenth of a larger instrument. The instrument is named EVA1 and has so far only been used to analyze SAA in horses.The aim of this study was to investigate if the EVA1 instrument could be used to analyze SAA in cats. This study included 24 serum samples from cat, which were first analyzed twice on the EVA1 instrument and then sent to the Strömsholm Referral Animal Hospital in Sweden where they reanalyzed the samples using a validated reference method.

As a guitarbuilder it is an advantage if you can control and understand what is creating the character of the tone. To approach this vast jungle of variables that controls the tone in a guitar, I built two guitars and in one, guitar 2, reduced the thickness of soundboard, back and sides.The purpose was to compare the guitars and establish if there was a significant difference and what it was, in the guitars ability to produce sound. The thought was also to try the thesis: loud but short, long but moderate tone. Also if a lighter built guitar has an advantage in producing a loud but short ton and vice versa.The instruments has been examined by five guitarist, one guitarbuilder and a professor in Speech, music and hearing at KTH in Stockholm.The relative obvious conclusion is that guitar 2 is a bit louder and has a clearer base and treble but the more part of the guitarists fancied guitar 1 better. This one has got more mass fore the tone to stay alive with.

Studies show that the performance of Swedish students in the subject of mathematics is to be considered somewhat average. The government has therefore decided to assist with extended project funding to schools on a local level in order to improve these results.Schools will, unlike before, practice teaching suited for the individual needs of students based on their previous experiences, knowledge level, language comprehension and their environment. This is also clearly stated in the Swedish school curriculum.My survey shows how three teachers in primary school actually work towards individualized teaching of mathematics and what methods they prefer. This survey also answered what these teachers considered to be the obstacles and opportunities with individualized teaching methods. The difference in approach of how to practice this has also been documented.The survey, based on interviews and class observations, have been analyzed and compared to previous research and theories in the field of teaching practices.

Identity includes an individual´s self-image and the consciousness about their self. It is about being the same person despite changes in their life situation. The identity often get´s fragile because of the disease. Beacuse of the individual´s feeling of lost identity there may arise a conflict between the person and people in his or her surroundings. They may no longer see the sick person in the same way as they used to.

The purpose of this thesis is to examine how teachers work and reflects on gender education in preschools. We also want to take part of how teacher?s thoughts are reflected in the physical indoor environment and how the environment is designed by reviewing the rooms furnishing and the selected materials. We will do this by visiting a number of preschools located in Stockholm and New York. We have chosen three questions to get the answers on our purpose.How teachers reflect around gender pedagogy are, and how the thoughts are expressed in the practical work.How the teachers communicate with their co-workers about gender pedagogy.How the teachers own thoughts and reflections on gender pedagogy have been expressed in the physical indoor environment where the children stay during the day. We have used interviews and observations as a method to gather the information that we needed to answer our questions of the thesis.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

A hearing loss may affect the identity development and participation among adolescents. To understand adolescents with hearing loss in modern society, it?s of great importance to ascertain how identity- and participation processes occur in new areas, such as the internet.Objective: The aim of this study was to investigate what research shown regarding identity development among adolescents with hearing loss and whether social processes on the internet may influence the participation of this group.Method: A literature review was conducted to obtain a cohesive framework of research about participation processes and identity development among adolescents. Included articles have been published 1995-2015.Results: The results show the importance of the individual?s identification with the surrounding.

The prime aim of this thesis was to investigate whether high or low iodine intake during certain periods of life was, or was not a strong risk factor for the development of canine lymphocytic thyroiditis (CLT). And secondly, if a high or low selenium intake in a combination with high or low iodine intake also may have an influence on that risk factor. To investigate this, a dietary questionnaire was sent out to dog owners. The dogs were selected from an ongoing genetic study of CLT. The questions investigated brand and type of feed during different life stages (puppy, junior and adult) and also if there were any use of dietary supplements.

The modern beauty market is concentrated with intense competition where cosmetic brands fight to stay on top. A popular method in order to gain sales and increase margins is to influence existing customers to buy more with the use of suggestive selling. The purpose of this paper, was to further examine the different effects of suggestive selling with the use of complementary versus non- complementary goods in the form of customer satisfaction, customer view of the service encounter, as well as success in sales. In addition, the influence of the customer's purchase amount on the tendency to buy an extra product in a suggestive selling situation was examined. The study was conducted through the use of a field experiment with the support of surveys in 'The Body Shop'.

Solar energy is the one most talked about among energy sources due to its huge potential amongst renewable energy technologies. A greater use of the solar energy may be the solution to today's climate threats. Normally there are two different types of solar technologies, solar cells and solar thermal collectors. Solar cells convert solar energy in to electricity whilst solar thermal collectors convert solar energy into heat, which can be used to heat hot water for households. This goal of this study has been to investigate the possibility of implementing solar energy into the energy system of Kista Galleria, one of Sweden's foremost venues.

The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies. Prior research on the subject has been used as foundation to presenting relevant theories.

The Swedish immigration policy is a subject constantly under scrutiny, especially in the media. The Dublin treaty, which came into effect in 2003, has meant stricter regulations for the handling of asylum seekers, which in turn increases the requirements of the officials at the Swedish Migration Board. Consequently, the staff at the Swedish Migration Board is daily facing difficulties when deciding who is to stay or not. Therefore, it is interesting to investigate how these criteria in the Dublin Treaty, are used in the daily work of the officials. Emphasizing these problematic aspects of the Dublin Treaty, this study aims to answer the following two questions:- How has the Dublin Treaty been implemented in Swedish legislation by the officials at the Swedish Migration Board?- How do these officials work to implement this treaty?This case study is based on interviews with a number of officials working at the Swedish Migration Board.