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.

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 essay is about the history of the hearing aid in Sweden, from 1930s until today. The hearing aid as an apparatus is described, and views by the users are presented. Articles and interviews have been used as source material to answer the main questions. In the essay, people who have written the articles, and the ten users being interviewed, describe how hearing aids are used in everyday life, and how users interact with people in general and how the hearing care system treats users. Another question regards how users perceive their own hearing aids from an aesthetic perspective.

In this Bachelor thesis I am going to look at attitudes towards political violence in a small town in Sweden in the 1920s. The town I have picked for this study is Kalmar situated on the east coast of Sweden. This study is a micro historic case study. The specific case is a strike at the city?s water and gas plants for higher salary.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

Denna studie jämför euroskepticismen inom två europeiska partier, Socialdemokraterna iSverige och The Conservative and the Unionist Party i Storbritannien, i syfte att bidra tillsvaret på följande frågor: vilka faktorer är drivande i frågan om ett europeiskt storpartiseuroskepticism och vilka likheter respektive skillnader kan identifieras inom dylika partierseuroskepticism? Den teoretiska utgångspunkten är Paul Taggart och Aleks Szczerbiaksförklaringsmodell i vilken partibaserad euroskepticism definieras genom dess orsaker. Studienvisar vilka av dessa orsaker är giltiga för respektive parti och möjliggör att resultaten kanöversättas till europeiska partier i allmänhet. Studien använder sig även av klyvningsteorinoch exceptionalism begreppet som kompletterande. Materialet till studien utgörshuvudsakligen av litteratur som beskriver respektive partis euroskepticism samt de svenskaoch brittiska kontexterna som omringar dem..

The reasons for hypothermia during general anaesthesia are many and varied. The lowered body temperature causes negative physiological effects and leads to discomfort for the animal during the recovery period. This student report is a combination of field study and literature review. In the field study the changes in ambient temperature and the rectal temperature of dogs were monitored during general anaesthesia. The purpose of the study was to see if the body temperature of dogs was reduced during general anaesthesia.

More and more people in our society take part in adult education. In this study, eight students in adult education, the majority with a diagnosis such as ADHD and/or reading- and writing disorders/dyslexia,have been interviewed about their current study situation. The interviews have so party treated topics related to earlier schooling and the future. Earlier studies and available literature is to a large extent written from the perspective of children?s and adolescents? study situation and the question is if this is applicable to students in adult education.

Background: Good health at community and individual levels are key policy priorities. These priorities can be shown through supporting parents about various different healthy lifestyle choices. In order to know where interventions are needed, it is of interest to study how parents generally feel and how they perceive their parenting.Aim: To study how parents rate their own health and parenting skills, and examine whether there is any correlation between perceived general health and perceived parental competence.  Further, this study will show whether there is a correlation between rate of perceived general health and rate of perceived parental competence when it comes to gender.Method: 64 questionnaires were collected at strategic open kindergartens in the municipality of Uppsala. The questionnaires were distributed to the parents present and who chose to participate in this study.Main result: The result of this study shows that parents have a high rate of general health.

The intention of this essay is to study the Swedish General Staff as a learning organisation during the period of 1914-1918 based on the theoretical work developed by the philosopher Bertil Rolf. Previous international research on the Prussian/German General Staff has shown that it is considered to be the first learning organisation in history. The Swedish General Staff was based on the German General Staff model and the focus of this study is to compare the development the tactics in Germany and Sweden regarding defence and attack in trench warfare. The questions are: How were the possibilities for gathering and analysing informa-tion affected by the war? Which conclusions were made for trench warfare in Swedish conditions? What experiences from the war and exercises in Swedish army were implemented in manuals and training?The conclusion of the study is that the Swedish General Staff was functioning as a learning organisation during the WWI through the ability to follow the international development, mainly in the Central Powers, and by modifying the experiences to the prevailing Swedish strategic and tactical conditions.

This master?s thesis attends to a debate in the Swedish daily press concerning the public library which arose after the Swedish Moderate Party?s publication of their cultural political document Kulturen 2.0. This document contains a number of standpoints, of which three directly concern the public library: charges on book loans, libraries on contract and politically balanced purchase policy. In all, 28 articles are examined by means of an idea and ideological analysis. The purpose is to find out what is behind the conflicts surrounding attitudes about the public library's mission and activity in an era of needs for change.

This essay examines the environmental ideological direction of the Swedish parliamentary parties through the private members motions directed to the committee of industry and trade and the committee of environment and agriculture during the governmental time from 2002 to 2006.The environmental ideologies explained is anthropocentrism, ecocentrism and biocentrism. Based on the ideas of these three ideologies main points the private members motions directed to the committee of industry and trade and the committee of environment and agriculture, also matching the search words environment and energy, was compared and analysed.What has emerged is that all parliamentary parties express a desire to create an energy production and producing guide lines which are stringent environmentally and matches the safety requirements. Although the approach to environmental and safety standards differ significantly between them. Basically all Swedish parliamentary parties are more or less anthropocentric in its arguments, which in short terms means that they estimate natures and animals value through their usability for humans or based on their contribution to human feelings of wellbeing.The Centre Party and the Green Party shows hints of weak ecocentrism because in many cases they put animal intrinsic value high, but the human value higher. Moderates are predominantly anthropocentric but they also express some hint of biocentrism in one statement concerning research in order to reduce and rebuild environmentally destroyed areas.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

Camera surveillance can provide good protection against certain types of crime, but it can also invade our privacy. The County Administrative Board monitors compliance with the rules by visiting those places to which the general public has access. They have to issue permits before general camera surveillance to those places which the general public has access. In certain cases, in stores for example, general camera surveillance is permitted only if the Country Administrative Board is notified in advance. The Data Inspection Board is a public authority and responsible for the camera surveillance for those places to which the public not has access.