Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Uppsatsen klassiska kinesiska trädgårdar har som syfte att utifrån västerländsk och kinesisk litteratur ge en insikt i de kinesiska trädgårdarnas utveckling och funktion. Uppsatsen ska också visa vilka idéer och filosofier som har format trädgårdarna. I litteraturstudien har framkommit att de kinesiska trädgårdarna innehåller tre viktiga element som skiljer den kinesiska trädgården från andra trädgårdsstilar. Dessa är berg, vatten och arkitektur. Berg och vatten är viktiga symboler i den kinesiska kulturen och ska framkalla känslan av att befinna sig i naturen. Byggnaderna integreras med trädgården och trädgården betraktas som en förlängning av huset, ett extra vardagsrum.

The purpose of this thesis is to critically investigate how to understand the regional transformations that are occurring in Sweden and Denmark. At a higher level of abstraction the results can be generalised to a wider context and I have found that there is an ideological hegemony that explains the regional transformation. Nation states are reterritorialising due to a changing world where global capital is becoming increasingly flexible and competition between states, regions and municipalities is needed to adjust. By using Sandberg's model of structural reforms I have shown that the differences between Sweden's and Denmark's reterritorialisation are due to differences in national political culture and existing administrative systems. In fact these two structural reforms are based on the same regionalist ideology as a reaction to the changing global economy.To investigate the regional transformations I have carried out an idea and ideology analysis on the recent Swedish proposal from Ansvarskommittén, Strukturkommissionen in Denmark and the proposal by the Danish government which was carried out in 2007.

Den här uppsatsens övergripande syfte är att undersöka huruvida högstadietsmusikundervisning i första hand siktar mot utveckling genom musik ?det vill säga elevernasegna skapande och upplevelse av musik, dess historiska och sociala sammanhang ?eller ivarierande utsträckning fostran till musik som ett estetiskt objekt. Metoderna jag använde vardeltagande observationer i två högstadieklasser respektive intervjuer med deras respektivemusiklärare efter det andra observationstillfället, vilket gav mig tillfälle att även ställa frågoruppkomna efter första observationen. Detta material relaterades även till skolverketskursplaner och den musikpedagogiska debatten med Knut Brodin och dåtidens sånglärare på1930 ? 1940- talet.

Due to traditional beliefs about biological differences between the sexes, the sex ratio is abnormally uneven in northern parts of India. There is a combination of old methods like female infanticide and new technologies, which make selective abortion possible. The strong practices of dowry transform daughters to economical burdens to their parents. They face mortal danger before, at and after birth. With rapid economical progress and advanced technology, India is a country in progress.

The purpose of this master's thesis is to examine how the public library communicates with young users through the library web sites. Four Swedish public library web pages for children are analysed. In the analysis the web pages are treated as a combination of semiotic resources that, communicating as a whole, hold a meaning potential. In order to identify the underlying meaning of the whole I have applied the tools of Kress' & van Leeuwen's visual social semiotics to the chosen web pages.The information value, the framing and the salience of each composition is examined and analysed, as is the size of frame, the perspective and the vertical angle of a selection of images from each web page. The results of the semiotic analysis are then discussed and related to Jochumsen et al:s four space-model and the notion of ?child perspective? and ?empowerment?.The results show that the child perspective is strongest on the web pages that represent the performative space as dominating and that empowerment is mainly represented as ?doing?, ?participating? and the ?free choice?.

Syftet med det här arbetet var att använda den moderna flöjtens möjligheter och samtidigt följa ett barockinterpretetatoriskt ideal i interpretationen av Telemanns Fantasia nr 8 i e-moll. För att genomföra min undersökning har jag spelat tre av Telemanns fantasior för soloflöjt, men behandlat dem på olika sätt. Fantasia nr 6 har jag spelat som om den vore en helt vanlig del av min utbildning, inte med barockinterpretation i åtanke utan med mitt instrument i fokus. Fantasia nr 2 har jag spelat efter barockpraxis med hjälp av min barockinterpretationslärare, en barockviolinist och med idéer från mina litteraturkällor. Jag har analyserat arbetet med dessa två stycken för att sedan kunna göra en egen tolkning av Fantasia nr 8.

Syftet med detta examensarbete är att undersöka stadsplaneringvid tre tidsepoker. Genom att jämföra mellanrummen i stadenoch sedan plocka ut de positiva inslag som vi tror tilltalar deflesta människorna vill vi komma fram till hur en idealstad skullekunna se ut.De tidsepoker vi valt är Kvartersstaden, Funktionalismens stadoch Dagens byggande. För att kunna bygga framtidens städermåste man titta tillbaka och ta till vara på det som fungerat ochlära sig av sina misstag. Från den korrekta kvartersstaden via detstorskaliga funktionalistiska samhället till dagens förtätningarfinns det tydliga likheter såväl som olikheter. Grönskan har storbetydelse för en stad och dess invånare.

Pyometra, chronic purulent metritis in metoestrus, is a common disease in intact bitches. About 25% of all bitches in Sweden have contracted the disease before ten years of age. Clinical signs of the disease are varied, and the course may be either slow or acute. The diagnosis is most commonly made by radiographical or ultrasonographical examination of the abdomen in combination with blood biochemical and hematological analyses. The safest and most efficient treatment of pyometra is surgical ovariohysterectomy.There is room for improvement of both diagnostic tools and possible prognostic indicators for pyometra.Mast cells are large leucocytes, with granule that contain inflammatory mediators.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

The purpose of the thesis is to investigate and analyze how three different actors linked to the urban transformation in the city of Kiruna, in this case LKAB, the Municipality of Kiruna and the County Administrative Board of Norrbotten, believe that the identity of a historical monument that is marked cultural heritage is affected by future relocation. The second part of the study is to investigate the impact the building might have on the city in the future. This study is based on the relocation of Hjalmar Lundbohmsgården.The study is based on a qualitative approach in which five informants from the three actors were interviewed. The interviews have been analyzed through thematic analysis, where a combination of theoretical thematic analysis and empirical thematic analysis was used. The result shows that the new location of Hjalmar Lundbohmsgården is preferred to be in a suitable context close to other cultural buildings. All informants agree that accessibility is a fundamental element in, which a synergistic effect is an increase in visitor numbers.

Background                      There are different types of treatments for breast cancer, and these may be of surgical and non-surgical art. These treatments produce different side effects that can cause both physical and mental harm to the woman. The breast cancer can change the women's body image and relationships to their families. The women manage their lives in different ways depending on which culture they belong to. Aim                                    The aim of the study was to elucidate women?s experience of her body and the altered body in relation to breast cancer treatment.Method                              The method used was a literature review based on scientifically articles to overview the field of breast cancer.

Den här kandidatuppsatsen bygger på litteraturstudier och behandlar begreppet planideal ur ett historiskt så väl som samtida perspektiv. Uppsatsens fokus ligger på diskussion kring vad dagens planideal skulle kunna vara, där hållbarhet är ett centralt begrepp. Ekologisk, ekonomisk och social hållbarhet har sedan Brundtlandrapporten 1987 lyfts fram som viktiga värden och har sedan dess påverkat dagens stadsplanering. För att få förståelse för vad för tidigare samhällsförändringar som ligger till grund för olika planideal ges en kortfattad historisk redogörelse för 1900-talets ideal för stadens fysiska form. I uppsatsens första del ges en historisk redogörelse för vilka planideal som dominerat i Sverige under 1900-talet och vad som föranlett dem.

This project is focusing on a future park that will surround Hyllie water tower in the outskirts of Malmö. The water tower will be located in the central part of the new building area Hyllievång. The park will function as a town park with a special focus on water. The water council of the municipality, Va-verket, has for the last 7 years built up and been in charge for a pedagogical programme in the water tower, were schoolchildren come to learn about the cycle of water and how we use water in our daily life. In the park they want to build a new part that gives experience of water, as a compliment to the information in the tower. What will that park look like, and what shall it be constructed of? How do you bring water to the surface in a park? How can landscape architecture work to enhance the presence of water and make people more interested in water issues? In the search to find the answers to all my questions I have meet with people, read books and visited different places.

Brämhults Juice AB is one of Sweden?s leading producers of fresh fruit juices and drinks. The fruit drinks last 3 days once opened and when stored in a refrigerator kept at 7°C. Since factors that shorten the drinks? best before date are usually not noticed until the entire batch has expired, it would be advantageous to find a way to accelerate the drinks? natural deterioration, so that an unusal short best before date is noticed before more products are shipped off to the stores.