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.

The purpose of this master?s thesis is to examine how librarians perceive the importance of staff reading groups in helping to make fiction more accessible to adult users of public libraries. The study also examines how librarians perceive the learning processes in such groups, and what these learning processes involve and how they appear. The empirical data was acquired via observations of four staff reading groups and interviews with seven public librarians who took part in the groups. In part, the empirical data is interpreted by means of Lena Wilhelmsson?s analytical tool, which deals with changes of perspective within an organised group.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Studien bygger utifrån problematik i ett tidigare system där önskemål har lagts fram om att förbättra systemet till ett nytt. Det nya systemet har utvecklats till ett dynamiskt webbaserat system och implementerats med det nya utvecklingsverktyget Microsoft WebMatrix. Microsoft påstår att utveckla webbsidor med WebMatrix har aldrig varit enklare, ett påstående som anses vagt.Syftet med studien är att analysera verktyget och dess nya tekniker, därefter resultera om citatet enligt Microsoft är delvis sant eller inte, om WebMatrix samt den nya tekniken upplevs enkel att använda. Studien beskriver även den bakomliggande problematiken samt vilka tekniker som har implementerats i det nya systemet med hjälp av WebMatrix. Syftet med det tidigare samt det nya systemet är tjänsteplanering av personal inom organisation Högskolan Väst i Trollhättan.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Studien avser att ur ett ledningsperspektiv undersöka vilka faktorer som påverkar privata företag samt hur företagen arbetar för att vara flexibla och skapar förhållningssätt i relation till dessa. Vidare vill vi jämföra det empiriska materialet med det teoretiska resonemang som producerats i den vetenskapliga arenan för att bidra med insikter som kan utveckla forskning inom området. Det empiriska resultatet bygger på åtta kvalitativa intervjuer med representanter från HR-funktionen i företag inom privat sektor. Både resultat och vetenskaplig genomgång har visat på variationer av såväl påverkan som förhållningssätt. Företagens val av förhållningssätt eller strategi har gjorts med bakgrund av varierande orsaker och har lett till olika effekter beroende på verksamhetsspecifika förutsättningar.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Introduction: Balance is a complicated term which includes a static, dynamic and functional part. These parts have, during a long period of time, been included into the existing training programs through several different balance exercises, which aim to prevent sports injuries mostly focused on the knee and ankle. In floorball these injuries are common and a sports injury prevention program is required.Purpose: The purpose is to explain the balance term and relate it to injury prevention training and the existing theories. A second purpose is to see whether five weeks of balance training increases the balance ability in female floorball players and thereby increase the test values in the two tests.Method: Twenty female floorball players participated in the study and were divided into a training group and a control group. They performed a Star excursion balance test (SEBT) and a Multiple single leg hop stabilization test (MSLHST) before and after a five week training period, containing exercises of balance.Results: The training group showed improvement after the training period, however only one significant result was found.