The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

The purpose of this paper is to examine what opinions parents have of the after school-centre, if they know that it has an objective and what that objective is. This will be examined by surveying parents with children in after school-centre. The questions posed in the study are as follows: Do parents know the objective of after school-centre? What is the general view of after school-centre among parents? The results show that 41 percent know that there is an objective while 39 percent don't. Only 6 percent can describe what the objective is.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

Uppsatsen behandlar olika definitioner av korruption utifrån internationella regelverk. The United Nations Convention against Corruption (UNCAC) ger en mer specifik definition till korruption än the African Convention on Combating and Preventing Corruption and Related Offences (AUCPCC). Då det finns flera olika definitioner av korruption kan diskuteras huruvida en enhetlig definition är nödvändig. Korruption påverkar även rätten till att bli prövad av en självständig och oberoende domstol. De internationella regelverk som behandlar denna rättighet är the Universal Declaration on Human Rights (UDHR), the African Charter on Human and Peoples? Rights (ACHPR) och the International Covenant on Civil and Political Rights (ICCPR).

Aim: The study aims to investigate the distribution of grades between students in a practical subject and in a theoretical subject.The problem:What is the grade distribution in physical education and mathematics, with respect to gender, socioeconomic background, parental education, ethnicity, and physical activity?Method:To answer the aim of the study a quantitative method was chosen. As the collection method used was questionnaires to 620 students in the 9th grade in Stockholm. Of the 620 questionnaires, 597 questionnaires were used for the static analysis. The method of analysis used cross tables and logistic regression analysis.

The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

Historiskt sett har mycket förändrats inom den kvinnliga sexualiteten, kvinnorna har gått från att inte ha några rättigheter alls till att under 1900-talet få fler och fler rättigheter. Hjärnan har stor betydelse för den sexuella lusten och många faktorer påverkar kvinnans lust. Påverkande faktorer på kvinnors lust och sexualliv efter att de har fött barn är bland annat fysiska, psykiska och hormonella. Syftet med studien är att beskriva kvinnors upplevelse av den sexuella lusten och sexuallivet efter att de har fött sitt första barn. Författarna har intervjuat kvinnor om deras upplevelse av sin sexuella lust samt sexuallivet när barnet var 9-18 månader, då kvinnan förmodas ha uppnått en trygghet i sin föräldraroll.

The aim of this essay is to analyze the political interests of the United States Government in Turkey, from 1997 to spring 2007, using a qualitative method. I will also analyze any strategic changes during this period, by using theories of realism, particularly Structure Realism and Rational Choice. Using the Rational Actor Model (RAM), I will analyze how nation states such as the United States act in the political arena in Turkey. How can the US Government legitimize the support to Turkey and at the same time criticize there democratic deficit and their view on human rights. Turkey has been an American Military Ally, via NATO since 1952 and its demographic situation has changed since the Cold War.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.

The aim with this study is to illustrate the underlying causes of students? difficulties in Mathematics from a teacher perspective. The approach that has been used through this study is qualitative, method wise interviews were used. The selection for the study consists of five teachers with many years? experience in the subject of Mathematics.

The purpose of this paper is to examine what opinions parents have of the after school-centre, if they know that it has an objective and what that objective is. This will be examined by surveying parents with children in after school-centre. The questions posed in the study are as follows: Do parents know the objective of after school-centre? What is the general view of after school-centre among parents? The results show that 41 percent know that there is an objective while 39 percent don't. Only 6 percent can describe what the objective is.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

In the year 2002 a commission wasappointed by the government and taskedto clear up possible flaws in the lawgoverning spatial planning (Plan ochbygglagen, PBL). The commission's reportlaid the foundations for a new law whichwas adopted by the Swedish parliament onthe 20th of June 2010 and is scheduledto come into effect on the 2nd of May2011.The purpose of this thesis has been toexamine the changes made in the new law,primarily from a civil-rights point ofview, focusing on the appeal process.This is a highly interesting subjectconsidering one reason behind the newlaw was to simplify and streamline theplanning process while keeping civilrights intact.Through a comprehensive literature studyand interviews with experts the currentplanning process was mapped out andrelevant changes in the new law wereexamined. After the study had beenconcluded we were able to distinguishseveral areas that underwent especiallyinteresting changes;The requirement of a plan program wasremoved and the exhibition process wasremoved and replaced by a writtenreview. Individuals were given thepossibility of requesting a plan notice.The different spatial plan documentswere merged into one single document andthe number of responsible authoritiesfor spatial plans is no longer limitedto one.The study has shown that the aspirationfor a more effective spatial planningprocess has mostly been conducted at theexpense of individual rights.The single biggest obstacle forachieving a democratic planning processis learning how the law works and howthe spatial planning process isimplemented, this is has been proven tobe a very hard and time consuming taskfor individuals to undertake..

Introduction: Men who have sex with men (MSM) is a vulnerable group with regard to HIVbecause of biological factors, lifestyle, discrimination and, in some parts of the world,criminalization. From a public health perspective it is important to include MSM in order to securea high-quality HIV prevention but also to safeguard human rights (HR) for this group. However, itis only recently that the Swedish development cooperation agencies have begun to integrate MSMin HIV prevention. Objective: To examine how employees of Swedish institutions responsible fordevelopment cooperation manage the vulnerable group MSM when providing support for HIVprevention programs and human rights programs. Topics relate to challenges and strategies tointegrate MSM in HIV prevention, which achievements have been obtained, and how to practicallydeal with the criminalization of the group.