Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

Allanblackia is a tree genus native to humid forests in West, Central and East Africa. Its fruits contain large seeds from which edible high-quality fat can be extracted. In order to create a sustainable supply chain of Allanblackia seeds, a domestication program has been initiated with the purpose to enable smallholder farmers to grow the tree as an agroforestry component and cash crop. More knowledge is required to understand the tree?s biology and possible symbioses involving soil microorganisms with plant growth enhancing poten-tial.

This is a study about employment officers at the Swedish public employment service. The aim of this study was to examine how they understand and use their discretion in their daily work. We used a qualitative method and the data was gathered by semi-structured interviews with eight employment officers working at the same office in a small town in Sweden. Lipskys theory about street-level bureaucracy and Lazarus description of coping theory are applied to analyze the empirical data. The work for the Swedish employment officers have changed over the last years with an increasing focus on control and administration.

This is a qualitative study aiming to examine peoples? experiences when retiring. In that purpose a criteria based sample has been used, participants have been asked in that they fulfilled the criteria?s to be a retiree within the age of 65 to 71 years of age. The reason of the age criteria was that the experiences should not be so far away in time.

Bakgrund: Early childhood caries (ECC) är en kariesform som drabbar barn i tidig ålder. Sjukdomen karaktäriseras av ett snabbt progressionsförlopp och drabbar ofta släta ytor på de primära tänderna.Syfte: Syftet med litteraturstudien var att beskriva förekomsten och identifiera riskfaktorer till early childhood caries (ECC) bland barn mellan 0-6 år i Europa.Metod: Materialet som användes i litteraturstudien är vetenskapliga publikationer som huvudsakligen inhämtats från den medicinska databasen PubMed. Resultatet bygger på en sammanställning av 15 vetenskapliga artiklar som publicerats mellan 2000-2014.Resultat: Förekomsten av ECC varierade från 13.0-85.0 % i olika länder och populationer i Europa. Lägst respektive högst förekomst sågs hos barn i Sverige. ECC associerades med mat-och munhygienvanor samt med flera socioekonomiska faktorer, där föräldrars utbildning, arbetssituation och etnicitet var av störst betydelse.

The Swedish government has made the decision to transform the talking book system from an analogue system to a digital system called DAISY by the end of 2004. The purpose of this Masters thesis is to examine how public libraries are affected by this system change. This is carried out by studying the current situation in public libraries concerning the transition to DAISY. This qualitative oriented study is primarily based on interviews with four librarians and three library managers at six public libraries. Management by objectives is here seen as a suitably theoretical framework since public municipal libraries are partly regulated by the governments goals and laws.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

AbstractConsequence analysis ?worst case scenario? at Mälarhamnar AB VästeråsDavid DotzskyMälarhamnar AB is a company that handle large amounts of oil, diesel, biofuel and petrol. That result in a lot of work to prevent accidents. The risks with modern technology is very small but it can?t be eliminated.

I den här uppsatsen analyserar jag protagonisten Jean-Baptiste Clamences moraliska utveckling i Albert Camus? roman Fallet. Jag använder A.J. Greimas aktantmodell och dennes utveckling av Vladimir Propps funktionsanalys för att nå mitt syfte. Jag föreslår även en kombination av de båda teorierna till ett schema, aktantfunktionsschemat, som jag använder för att tolka Clamences moraliska utveckling.Genom aktant-funktionsanalysen visar det sig hur Clamence gradvis djupnar och växer fast i sitt fall och sin skuld.

The cultural policy area has a tendency to be seen as a consensus area, where there are no big conflicts between the parties. The aim of this master?s thesis is to study the moderate party?s cultural motion 2005/06Kr:233 with the party leader Fredrik Reinfeldt as first author. If consensus rules, the party?s ideology should not be visible in the motion, but the assumption in the thesis is that it is visible.

Studiens syfte var att bedöma omvårdnadsbehov hos patienter som vårdas på en medicinsk vårdavdelning och hur dessa kan beskrivas med hjälp av omvårdnadsdiagnoser enligt North American Nursing Diagnosis Association [NANDA]. NANDA är en internationell sjuksköterskesammanslutning som har skapat ett system med standardiserade omvårdnadsdiagnoser vilka inte finns översatta till svenska. Alla diagnoser är underbyggda av forskning och delas i domäner och klasser. Omvårdnadsdiagnoserna identifieras hos patienten genom karaktäristiska kännetecken, relaterade faktorer och riskfaktorer. Studien var en deskriptiv, kvantitativ studie med empirisk metod och kvalitativ ansats, där 25 patienter deltog.

The aim of this essay has been to show how the object America is constructed in two of the most used history books in Swedish high school. The theoretical framework used in this paper is based on the post-structural discourse analysis as presented by Michel Foucault. More specifically can be said that Foucault´s theories about formation of objects have been used as a tool to show how the image of America is constructed in the books. Later this paper also discuses which subject positioning the studied books take, also this inspired by Foucault´s theories.The study is presented with long quotes from the studied material to reach a transparency that enables the reader to see which dictums the conclusions are based on. This also makes it easy for the reader to judge whether or not the conclusions are reasonable.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

During the last decade a number of studies have been published that investigate how the most fundamental aspect of political organization, the regime type, affects population health. The results unanimously show that citizens of democracies live longer and healthier lives than citizens of non-democracies. Many explanations for this have been suggested, among these are that democracies redistribute more and invest more in salutogenic resources, and that the tendency of dictatorships to control the media negatively affects the ability to spread information crucial to public health. When these mechanisms are controlled for, however, it turns out that democracy has a large residual correlation with for example life expectancy, which suggests that other mechanisms are also involved.In this paper two new mechanisms regarding the possible psychosocially mediated health effects of the regime type are investigated, namely political repression, and the possible negative effects this might have on the levels of chronic stress, and autonomy, which connects to a large previous literature in social epidemiology. In the paper an ecological cross-country design is used and country-level data, provided mainly by the World Bank and Freedom House, is analyzed with a simple multiple OLS-regression model.

The study was conducted at a business in the social service. The purpose was to examine how the business works with human resource planning. In order to answer the purpose two questions was formulated, which human resource planning strategy does the business use? And, how do businesses need to act according to the theory of strategic manpower to achieve human resource planning? Survey data collection was done through a qualitative research design, where interviews with five employees in the business took place.The study shows that the business is using a own made strategy in order to achieve human resource planning. The strategy consists of two steps, in step one they do an background analysis and step two a needs analysis where a goal- and responsibility description are designed and then a set of requirements.