This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is Fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Under senare tid har fler och fler forskare betonat det sociala kapitalets betydelse för samhället. Men vilken betydelse har välfärden i denna aspekt? Det finns en stark koppling mellan trygghet och socialt kapital, vissa går så långt som att säga att trygghet är en Fundamental faktor för att undvika sociala fällor. Men kan man då skapa socialt kapital genom välfärden? Detta skulle innebära att en generösare välfärd mer är en investering för samhället än en välgörenhet..

This study aims to evaluate the value relevance of Piotroski?s (2000) nine Fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

The purpose of this essay is to function as a guide in the future development of the Umeå University Library?s webbsite by examining its users? web experiences as well as their web surfing behaviours. In this essay, a number of opinions in usability and accessibility coming from writers and organisations are presented. Using the writers? theories and previous research, along with the results from the evalutation, the essay attempts to explain the behaviour of users when they get in touch with technology, aswell as what the web users perceive as user friendly.

This final thesis contains three major parts, which all have been time demanding:* Designing and construction of a small wind turbine.* Designing and construction of an electrical system.* Thesis with Fundamental facts about wind, wind power and design.The thesis contains basic theory in wind power and the energy systems it can be combined with. Different types of wind turbines, which components they consists of and important issues to consider when designing is also mentioned. In the end of this report the technique of our wind turbine will be presented. In the end you can also read about our experiences during the time of designing and construction..

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a Fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

The purpose of this essay is to state a Fundamental model which can describe the sounds of the city, emphasizing on its rhythm. The essay is based on a theoretical study that deals with essential elements to describe a soundscape. The theories presented are founded on R. Murray Schafer's theses about soundscapes, Bert De Coensels theses about rhythmical sound patterns and Ambjörn Hugardts view on rhythm. The model that is presented stresses the importance of a multidisciplinary perspective when one attempts to understand and describe a soundscape.

Under de senaste decennierna har ämnet företagsvärdering blivit alltmer populärt. En av anledningarna är den globaliserade företagsvärlden där företag byter ägare för varje dag som går. Mycket av forskning som handlar just om det ämnet har gjorts när det gäller värdering av noterade företag. Dock är det inte många som forskat kring hur en värdering går till i onoterade företag. På grund av det har vi bestämt oss att få reda på om det förekommer några skillnader vid värdering av noterade och onoterade företag i praktik jämfört med teorin och i så fall vilka.

This paper discusses the relationship between rhetoric and hermeneutics. It is a studyconducted through a generative method where two different rhetoric students haveanalyzed three rhetorical objects and afterwards have compared their results and theninterpreted the differences and similarities. The purpose is to find what makes aninterpretation legitimate and plausible and what binds rhetoric and hermeneuticstogether through meta analysis. The study shows that doxa is a Fundamental elementthat connects rhetoric to hermeneutics and that it is more relevant to discussintersubjectivity than legitimacy, which is harder to define and achieve. An importantresult is also that the dialogue in the interpretation process has been found to be acatalyst for new research findings and of increased knowledge..

Denna studie har en kvalitativ ansats där observationer och intervjuer ligger till grund för resultatet. Syftet med studien var att undersöka hur lärare arbetar och diskuterar om etik. Jag har använt mig av grundad teori, där teorier framträder ur det insamlade materialet. I analysen har försök gjorts till att identifiera och förstå etiska situationer utifrån lärarnas syn på elever. Lärarnas undervisning har kunnat kopplas till olika människosyner och därigenom tolkat hur de ser på elever och vad de ska lära sig.

The aim of this thesis is to study the situation of minorities in Slovakia before and after the EU-membership and if EU has played a role in the situation. Also the criteria for becoming a member and other treaties regarding protection of minorities between European institutions and the accession/member states are studied. With the help of i.e. literature, relevant internet pages and yearly studies of EU, the conclusion has been made that Slovakia has made an immense change in the state?s legislation when it comes to minorities and their Fundamental rights, but that changes need to be made in attitudes as well.

Due to the highly competitive and busy marketplace of today, companies are forced to take unforeseen measures in defending and developing their brands. Key elements like opinion leadership and lifestyle marketing are commonplace and aim to deliver values that are more difficult to define compared to quality, price, looks and usability. This paper aims to develop what should be considered most Fundamental to all commercial branding. By investigating the ideologies that are the core of many successful companies, we hope to clarify the importance of communicating these ideologies. The topic is examined by method of quantitative analysis and the main purpose is to determine; what do the companies think of their ideologies, and how do their consumers recieve them? A secondary purpose is also to investigate whether different kinds of consumers recieve the ideologies in different ways..

The purpose of our study was to establish whether the knowledge about vegetarian diet was enough among nurses in order to practise professional nursing. We made an empirical study based on a questionnaire. Twenty-one registered nurses answered the questionnaire that consisted of mostly open questions. The result showed that almost everyone experienced that they gave dietcounselling and many nurses mentioned that dietcounselling was important. The majority of the nurses thought that they had enough knowledge to be able in order to deliver a Fundamental dietcounselling but nobody considered that they knew much about vegetarian diet..

AimThe purpose of this study isthat, from a student perspective, study how the implementation of the school's core values ??based curriculum context is experienced in school activities and the context of physical education.How do the students perceive the basic moral values ??in school activities and more specifically in physical education?Is there ethical aspects of physical education that can be linked to students' moral fostering and if so, how?MethodThe study's methodological approach is hermeneutic and data collection is therefor equalitative in nature. Through focus group interviews gathered material in which aimed to gain insight into students'subjectively experienced life-world in which their experiences, feelings and values ??were at the center. The investigation resulted in the execution of three focus group interviews with four students in each group from three different classes.