The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The aim of this study was to seek knowledge about how the media audience interprets media representations of immigrants as well as the construction of ?us? and ?them? that is created from the media report.We implemented two focus group interviews, one containing only ethnical Swedes and one holding a variety of people with different ethnical backgrounds. The focus groups got to read nine news articles from different Swedish news papers selected by us, based upon previous research. These articles got to serve as the basis of the discussion.To supplement the focus groups, which got to represent the media audience, we also interviewed two different persons we choose to call informants, whom are both immigrants and are or have been politically active and often appear in local media.The interviews were our empirical material which was used for analysis. The method we used was qualitative analysis of meaning and was based upon a hermeneutic starting point, meaning that all humans are interpreting beings.

This essay aims to explain the fluctuations in the Swedish transition rate to higher education between 1923 and 2002. With theories of human capital, and screening, as points of departure, seven variables are selected and their correlation with the transition rate investigated by use of graphs and tables. The variables are unemployment, youth unemployment, the supply of academics, cohort size, number of high school graduates from programs preparing for ensuing studies, relative wage trends for worker categories with differing levels of education, and structural phase. Results show that no single variable nor the theories of human capital or screening can explain the fluctuations in transition rate in full. Instead I propose a theoretic model which amalgamates the above and places risk aversion as the driving force behind the individual?s educational decision.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.

As self-service technologies become more common in service provisions, a deeper understanding is needed of how customer satisfaction is affected by automated service encounters. Drawing from theories of customer satisfaction, human interaction, and the dynamics of complex service provisions, the differences between automated and interpersonal service encounters in the initial part of a service provision are examined in terms of customers? evaluation of the service encounter itself, overall satisfaction, as well as the service encounter?s impact on global evaluations and evaluations of other non-dependant service encounters. The study was performed on people travelling by air on Swedish domestic routes. Passengers were asked to evaluate the airline?s performance on different attributes of the air travel they had undertaken, as well as to form an overall evaluation of the service.

In studies of serum, in the early 1930s, from patients with pneumonia, a factor was found. It could agglutinate certain pneumococcal species. This factor, which later became known as C-reactive protein (CRP), increased sharply during the early and middle stages of the disease. CRP was identified as an acute phase protein and found especially in bacterial infections. CRP is synthesized in the liver by stimulation of interleukin 6 (IL-6), which is produced by the monocytes, and consists of five non-covalently bound subunits.The aim of this study was to compare two different analytical instruments (Vitros 5.1 FS Ortho-Clinical Diagnostics and QuikRead CRP Orion Diagnostica) for CRP analysis.

The purpose of this qualitative study is to investigate how the welfare officer who works in the child and youth- habilitation is documenting in boys and girls journals. We also want to see if there are any differences or similarities in the journals on the basis of a gender perspective? The investigation is made from ten journals, five boys and five girls in the ages from 13 -18 years. The analysis which proceeds from prior research made on this area and from a number of gender theories and gender perspectives is based on a hermeneutic nature. The results show that the welfare officers make more documentation about the boys´ school situation than the girls´.

Teaching materials are a constant matter of discussion as they represent the school curriculum and what the students are reading in the classroom. Within religious studies in upper secondary school, a new approach emerged since the new curriculum from 2011, which is to interpret religion in relation to gender. This study aimed to see which gender performances two selected teaching materials represented, in both their texts and images. This study was performed using both discourse analysis for the texts and content analysis of the images. The study showed that traditional gender performances appear both in the chapters that touched human identity and also ethics and morals, and also in the chapters that touched the world religions.

The aim of our study was to examine how homosexual and heterosexual men and women are represented in the Swedish magazine QX, a magazine for gay, bisexual and transgender people. We wanted to find out what kind of roles the persons in QX appears in, and inquire the relationships that exist between them.We analyzed the texts in twelve magazines, from December 2008 to November 2009, in order to get the most current results as possible. We used a discourse analysis, with focus on identities, relationships and the representation of the world. Representations, gender, hegemonic masculinity and stereotypes have been significant theories to analyze our results.The results showed that the successful gay man is the most important person in QX. He is the perfect masculine macho fagot, who is highest in rank.

This master's thesis analyses the concept of equality between men and women in parts ofRegion Västra Götaland's area of operation. With critical policy analysis I analyse how theproblem of inequality is represented in the European charter for equality of women and men inlocal life (CEMR) and the Region Västra Götaland's plan of action for the charter. Throughinterviews with people responsible for gender equality in different areas I analyse, withdiscourse theory, the ways in which the concept of gender equality is articulated in differentareas of Region Västra Götaland, and what kind of politics these articulations enables.In the analysis I show that a discursive struggle of how equality is to be defined canbetter be understood as a discursive negotiation. Equality between men and women isunderstood in several ways at the same time, as antidiscrimination and basic human rights, asbalance between the sexes, and as an approach critical of norms and stereotypes. Within thesenegotiations certain understandings of gender are made possible or impossible.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

Thymidine kinase 1 (TK1) is an intracellular enzyme involved in ?the salvage pathway? where the uncomplete parts of DNA are transformed into DNA precursors. The expression of TK1 is cell cykle specific, with the highest level during S-phase when DNA-synthesis is most active. One kind of TK1 is present in serum and an increase in TK1 activity in serum is due to either the level of DNA synthesis in the body or the number of cells dying in a state of replication. This can be used and is used as a marker for prognosis and evaluation of treatment in human patients with leukemia and lymphoma.

AbstractThe purpose of the present study was to clarify and describe what image men and women present and communicate in their profiles on an online dating site. Further has been investigated if traditional gender roles and stereotypes are as pronounced on this online platform or if it offers a space to go beyond traditional formations. The theoretical framework of this study consisted of a social psychological idea and understanding of identity as well as a gender theoretical perspective. The methodological points of departure were hermeneutic and the data consisted of ten male and ten female member profiles on match.com. The results of the study was divided into three themes, the emphasis on positive qualities, the attractive body and project manager to one?s own life.