This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The purpose of this master's thesis is to examine children's communication and interaction during story time at the public library. The aim is also to examine how to develop the story time ? in terms of participation and equality ? at a specific library.Action research was used as a research strategy and participant observation, log, tutoring and interviews as methods to collect data. Since action research is done on the basis of practice, a significant collaboration with the librarian and the participant children is taking place within this study.Research from the fields of Library and Information Science, Education and Childhood Sociology form the interdisciplinary research area to which this study links. The theoretical framework consists of theory and concepts from the Socio-cultural Perspective, Poststrucuralist Feminism and Childhood Sociology.

Globally, coastal ecosystems like mangrove forests, sea grass meadows and salt marshes are well known for their ability to capture and store atmospheric carbon effectively. In Sweden, there is still limited knowledge about local coastal ecosystems with similar functions, with alder swamp forests being an interesting example. Therefore, this study aimed to increase knowledge of the factors that can contribute to the potential carbon sequestering ability of alder swamps. Vegetation data and sediment samples were collected from a total of 37 sampling plots across four alder swamps in Bohusl?n on the Swedish west coast.

The purpose of this study was to examine how young men and women who are lesbian, gay, bisexual and transgender (LGBT) who are exposed to honor related violence, intimidation or repression perceive their situation, what kind of help/support they have received and if they feel that the help and support offered by the society has been adequate. After the murder of Fadime Sahindal in 2002 attention was drawn to honor violence in Sweden. During the period 2003-2007 the government invested 200 million SEK for efforts to prevent honor related violence. Studies have shown that honor related violence not only affects young immigrants, but also young people with different sexual orientation then heterosexual. It also shows that the honor violence is not depended on religion or ethnicity.

The empirical data used for this master thesis, consists of eight manuals with the main purpose to help students evaluate information resources found on the web or Internet. The purpose is to elucidate the discourses and investigate those textual characteristics, which figure in the investigated manuals. The method used is a discursive and linguistic approach, with a power/knowledge discussion applied to the results. The analysis identifies, among other things, the production and consumption of the investigated texts, and that the manuals function as a reflection of the relationship between the participants in the situation, the sociocultural practice of the institution and its identity..

Syfte: Syftet med studien a?r att belysa en o?kad fo?rsta?else fo?r hur relationen mellan leveranto?r och klient fungerar vid outsourcing av ekonomifunktionen. Detta med avseende pa? hur kommunikation och tillit pa?verkar relationen.Metod: Studien har utga?tt fra?n ett hermeneutiskt perspektiv med en socialkonstruktivistisk art. Det teoretiska och empiriska materialet har rekapitulerats med deduktivt tillva?gaga?ngssa?tt och en fallstudie med kvalitativ forskningsdesign genom semistrukturerade intervjuer.

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.

This is my thesis on the D-level at the university in Karlstad at the department for environmental science. It is an analysis of the idea of self-realisation in the deepecology movement.The Norwegian philosopher Arne Naess is one of the profiles in the foreground of deepecology in the world. His teories is important for the development of how to look at ecophilosophical matters in the nordic countries.i will therefor investigate his theories and see how Naess constructs the relation man-nature in his ecosophy T. The principle of self-realisation and identification is there the most important foundation for the antropocentric perspective.In my analysis I use Martin Bubers philosophy of dialogue and his thoughts about relational concept of the self as tools for my investigation.Ecophilosophy is an academic subject that touches a variety of fields of studies but has the collaboration between the subject of culture and nature as its base. Bubers concept of the self that highlights the third.

Today, about 15 to 20 percent of Sweden?s total emission of carbon dioxide can be traced to the household sector. By examining apartment blocks in a life cycle perspective, the origin of the carbon dioxide emission has been charted and analyzed. This information has been used to create a computational model that calculates the total emission of carbon dioxide from a specific apartment block. The results from the analyzed apartment blocks indicate that both the use of energy and the emission of carbon dioxide have been reduced since the 1960s. Through the examination of building materials, it is possible to lower the emission of carbon dioxide that origins from the construction phase of an apartment block.

The study aims to describe and analyse the relationship between norm and practice regarding social services casework on honour-related problems. The relationship between norm and practice involves the difference between the way it is intended that social workers shall operate in these cases and how they perceive that this works in practice. We interviewed two focus groups of eight Swedish social workers, four in each group. We also held an individual interview with a social services business developer. Focus group interviews were based on two vignettes; one depicting an honour-related case and the second an "ordinary" case.

Keränen, Sara & Jernberg, Marie (2005). Ämnet Idrott och hälsas betydelse för hälsofrämjande liv. Idrott för idrottare eller är alla lika viktiga? En kvalitativ och kvantitativ studie av lärares och elevers uppfattningar om idrott och hälsa samt sambanden dem emellan. (The School Subject Physical Education and Health´s Significance to Promote Health.

The aim of this study is to examine the media coverage of gender-neutral marriage from an intersectional perspective ? with particular regard to gender, sexual orientation and religion. By focusing on the spokespeople who appears in the articles we have made an attempt to answer questions regarding who was heard in the debate on gender-neutral marriage and how the homosexual couples are portrayed in relation to the above criteria.The collected material consists of 89 articles, published in 2009, in Swedish newspapers which have been analysed by using quantitative content analysis. Ten articles have also been selected for a critical discourse analysis based on Norman Fairclough?s approach.

Denna uppsats tar sin början i ett intresse av att studera ungdomars konstituerande av identitet. Vi valde att utföra vår studie i Rädda Barnens projekt Ellen & allan som arrangerar samtalsgrupper med en normkritisk agenda för ungdomar i 14-års ålder. Syftet är att genom en kvalitativ studie skapa förståelse för hur ungdomarna som deltar i Ellen & allan konstituerar en maskulin respektive feminin identitet, samt betydelsen av ungdomarnas sociala relationer för detta konstituerande. Studiens omfattning utgörs av tre intervjuer med projektledare och samtalsledare för projektet och av sex timmars observation vid fyra separata tillfällen i en Ellengrupp och i en allangrupp. Intervjuerna bidrog till kunskap om projektet som förberedde oss och skapade ett tydligt fokus inför vårt möte med fältet. Intervjuerna var utformade på ett sådant sätt att de kom att generera material som korrelerade med våra observationsdata. Från vår analys av intervjuer och observationer drar vi slutsatsen att ungdomarnas behov av att skapa och upprätthålla sociala relationer leder till en konformitet inom samtalsgrupperna som bidrar till att ungdomarnas konstituerande av maskulin respektive feminin identitet görs med ursprung i en maskulin heterosexuell hegemoni.

The following is an explorative work on various forms of collaboration. The core of our exploration revolves around the idea of co-operation as a tool for examination, a collective working method, the input/output within creative practices as well as a phenomena in its own right? It is however not ?simply? about collaboration, but rather places as much focus on a highly personal search for new working methods, new approaches towards research and on the development of our relationship to graphic design. From beginning to end, the entire project has become a work whereby the term ?we? has been more important than ?me? ? a well-functioning project with a common purpose: a collaboration, between us..

Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.