Syfte:  Syftet med studien är att belysa och analysera hur revisorn arbetar för att eliminera risken för att göra väsentliga fel i årsredovisningen. Studien ska även beskriva och skapa förståelse för Revisorsnämndens och små revisionsbyråers arbete och ställningstagande till kvalitetssäkring.Metod: Utifrån ett hermeneutiskt synsätt och med en kvalitativ metod utfördes personliga intervjuer med tre små revisionsbyråer och Revisorsnämnden. Vid val av informanter tillämpades ett strategiskt urval. I studien har en abduktiv ansats använts. Slutsatser: Åtaganden för att god kvalitet ska uppnås i revisionen är revisionsprocessen, rotation på revisionsuppdrag vart sjunde år, tillämpning av analysmodell och etiska normer, FAR SRS:s kvalitetskontroller, internt kontrollsystem och kvalitetssäkring från RN..

The purpose of this study was to examine the mediators' views on their work; mediation by reason of the breach. The starting point was to find out the mediator's approach and attitude in relation to the perpetrator and victim, and the prevailing regulatory framework. After review of the literature, we came to the realization that knowledge of this area was very limited and thus presents an unexplored topic. It emerged from the results that the mediators emphasize the importance of maintaining Impartiality and neutrality in the process of mediation and that it is important to create a good relationship with both parties. The methods used by the mediators is not so different much about, but the mediators apply Crime Prevention Council handbook.

The liberal state, it has been argued, must be neutral between different conceptions of the good. Embodying ideals such as fairness and Impartiality, state neutrality is intuitively appealing, but working as a restraint for state actions it is somewhat unsatisfactory. People make mistakes about their lives and people live less valuable lives than they could do. To then restrain the state from doing as much good as it can seems just as unappealing as neutrality at first seemed appealing. In this paper, a possible solution to this dilemma is presented.

The main question this bachelor thesis aims to answer is how the public service program Tg1?s news broadcasts may look. The following questions were used to discuss thetendencies of the result: How can the distribution of the news categories appear in Tg1?sbroadcasts? Can the main news be considered as impartial and objective in its linguisticand pictorial representation?To answer the aforementioned question I chose to do a combined study, using aquantitative content analysis and a qualitative content analysis.To lead my research, I focused on two requirements underlined by public servicebroadcasters, namely, objectivity and Impartiality, and diversity. The outcome shows thatthe diversity in Tg1?s broadcast is disproportionate and that the pictorial representation isnot impartial and objective without the linguistic part.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

En av de mest framsta?ende fo?rdelarna med skiljefo?rfarande som tvistlo?sningsmetod a?r att parterna har mo?jlighet att utse skiljema?n som de ka?nner fo?rtroende fo?r och som har sa?r- skild kompetens fo?r tvistens avgo?rande. Enligt 8 § lagen (1999:116) om skiljefo?rfarande (LSF) ska en skiljeman vara opartisk, och om det finns omsta?ndigheter som rubbar fo?rtro- endet fo?r skiljemannens opartiskhet ska denne skiljas fra?n sitt uppdrag. Om en skiljeman a?r partisk kan a?ven skiljedomen klandras och uppha?vas.Denna uppsats syftar till att utreda skiljema?ns (o)partiskhet enligt 8 § LSF samt att fo?rso?ka faststa?lla ga?llande ra?tt fo?r partiskhet i relationen mellan skiljeman och partsombud.Relationen mellan skiljeman och partsombud a?r inte reglerad i LSF men i ra?ttspraxis finns va?gledning fo?r vilka omsta?ndigheter som kan vara av fo?rtroenderubbande karakta?r.

Journalists´ role in society has traditionally been of representative nature with a task to distribute news and scrutinize those in power. But technological changes have created a new publishing world outside the traditional media institutions. In today?s redactional society anyone can become a publisher in a blog or through other channels on online. This process can be seen as contributing to increased democratization giving everyone the opportunity to publish.