The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This is a 20 points graduation thesis, performed at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences in Uppsala. The main aim of this thesis is to examine what it is like to combine studying with working and starting your own company. Furthermore, I want to be able to convey this knowledge to others. An important part of being a landscape architect is informing people, and making rather abstract issues tangible. The word 'entrepreneur' is originally French. Today, we think of entrepreneurs, or contractors, as energetic people, who dare to try new ideas. There are many reasons why people start their own company, but the most common ones are the wish to fulfil oneself and to be able to plan one's own time.

During consultation procedures between forest owners and the Sámi, data on, e.g., reindeer lichen biomass on the current site is needed. Hitherto, the existing methods of measuring lichen cover and biomass has been either objective methods such as the Point Intercept method, which is time consuming, or some sort of subjective visual estimation, which is faster but less accurate. However, both these methods are sensitive to different observers and/or to different inventories. This paper addresses the further development and evaluation of a photographical inventory method that uses colour distribution in images to estimate lichen biomass. During the autumn of 2011 six different locations, with different grazing pressure and lichen cover, in Norrbotten county were inventoried using both the Point Intercept method and the photographical method, complemented with collection of biomass samples.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

?I have a dream that one day on the red hills of Georgia, the sons of former slaves and the sons of former slave owners will be able to sit down together at the table of brotherhood.? Martin Luther Kings jrs. starka stämma ekade ut ur högtalarsystemet och de 250 000 medborgarrättsaktivisterna som var samlade vid George Washington monumentet i USA:s huvudstad  instämde i ett jublande bifall. Året var 1963 och Martin Luther King jr., hade i nio år varit känd som den amerikanska medborgarrättsrörelsens främste talesman, när han i sitt tal till det amerikanska folket yttrade sin vision för det amerikanska samhällets framtid.     Denna uppsats beskriver det afro-amerikanskafolkets historia, från slaveriets bojor i de Nordamerikanska kolonierna i slutet av 1600-talet, till kampen för fullständiga medborgerliga rättigheter i 1950- och 60-talets USA.

Sammanfattning Syftet var att belysa den fysiska vårdmiljöns betydelse för vårdtagarens välbefinnande. Frågeställningen löd; Hur belyser litteraturen vårdtagarens upplevelse av den fysiska vårdmiljöns betydelse för välbefinnandet? Metoden var en litteraturstudie och sökning av vetenskapliga artiklar har skett på databaserna Cinahl, Academic Search Elite, Emerald, Springer Link, ADAM, BYGGDOK, Pubmed, IDEAL, Kluwer, Libris, ScienceDirect och Scirus. Sökord som används både separat och tillsammans inom samtliga databaser var health facility, environment, architecture, design, art, surroundings, ward, garden, välbefinnande/well-being, hospital, health, light, noise. Med sökmotorer har vi sökt på nämnda sökord och namn på olika forskare, samt MeSH- sökverktyg för översättning av svenska ord till engelska.

Abstract Today it is very common that some person register a domain name that is identical or confusingly similar to a hallmark that is someone?s protected property. From the owners opinion this can result in a lost of company?s goodwill and there is risk that hallmark becomes powerless.Every physical and legal person can register someone?s protected hallmark as a domain name under top ? level domain .se because owner has no possibilities to stop the registration in advance. The owner of hallmark can only open a dispute trough ATF and try to win and attain a transfer of that registered domain name to itself.

This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

Utvecklingen på kapitalmarknaden de senaste åren har gjort att fondbolag blir allt större ägare på den svenska börsen. Att de blivit stora aktörer medför ett ansvar att agera som ägare. Undersökningen ämnar beskriva hur och varför bankägda fondbolag utövar sin ägarstyrning idag samt, beskriva ett möjligt framtidsscenario vad gäller ägarstyrningens utveckling. Resultaten i studien bygger på personliga intervjuer med tre bankägda fondbolag samt olika intresseorganisationer. Undersökningen har kommit fram till att fondbolagen engagerat sig i ägarstyrning av tre anledningar: storlek, avkastning och samhällsutveckling.

Pet rabbits are increasing in popularity and the owners want the same treatment for them as they would want for a dog or a cat. However, the knowledge among clinical staff about these small animals is not always up to date. The aim of this paper is to highlight the needs of the pet rabbit and how these can be met regarding veterinary nursing. Pet rabbits are different from dogs and cats in several ways and their needs as patients differ as well. Rabbits are herbivorous prey animals. To avoid predators, they are very reluctant to show any sign of weakness for as long as they can.

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

Abstract: Purpose: The purpose of this study is to describe the situation for independent hotels. With a thorough case study of ?The Grand Hotel in Lund? ,our intentions is to gain knowledge about the demands a hotel must keep up with in order to be a successful independent hotel, in a market dominated by chain-constellations. Methodology: An abductive method is used as the study form the basis for hypothesis. The first part of the thesis, which describes the line of business, is based primary on secondary data.