The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

This study focuses on two text books, Magasinet and Ess i svenska, both common teaching material in Swedish schools. Since Swedish school system recently got a new curriculum and grading criteria, the purpose with this essay was to see how well the teaching materials used in school match the new documents.Since the subject has not really been studied before, the chapter containing recent studies focuses on layout, appearance and contents of good teaching material. The survey that I have implemented includes studies of the two text books, with comparison of the new curriculum, grading criteria and previous studies of what makes a good text book.Conclusions were that Magasinet is very comprehensive and match the criteria and curriculum very well, even though it spans over four classes and has to cover a lot of information. However, since it covers so much information, each section sometimes feels not as thorough as it perhaps should have been. Ess i svenska on the other hand, is a good complement to use in ninth grade, if you have studied the previous books for seventh and eight grade in the series.

A QUALITATIVE STUDY ON THE EXPERIENCE OF ESCORT SERVICE UNDER THE ACT (SFS 1993:387) SUPPORT AND SERVICE FOR THE DISABLED The purpose of this study was to examine the experiences of escort service under the Act (SFS 1993:387) concerning Support and Service for the disabled (LSS) for self-determination, participation and equality of living conditions. In the results of this study appears that the escort service fulfills its role in breaking the isolation of persons with disabilities. It gives a picture of the escort service is much more than to break the isolation of people with disabilities. The aspects that emerges is that escort service gives persons with disabilities the opportunity to develop their independence, increase their self-esteem and broaden their frames of reference through increased participation in community life. All users report that they experience autonomy in the choice and order of activities within their grant initiatives.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

This essay focuses on the function and development of city harbors during the middle ages in the Scanian part of Öresund. The purpose of the survey is to take a closer look at topography, development and activities on the shores in three coastal cities along the west coast of Scania. The cities that has been part of the survey are: Skanör ? Falsterbo, Malmoe and Landskrona, three cities that follows each other chronologically and that show both similarities and differences in appearance, function and urbanization.The cities of Skanör ? Falsterbo and Malmoe were important market places for the medieval Scania market with the herring fishery in focus. The cities? birth has to be looked upon in relation to these activities.

Problemformulering Den befintliga forskningen om vad som motiverar anställda att leva upp till varumärkeslöftet är ostrukturerad. Forskare använder olika nämnare för att beskriva vad som motiverar anställda men det saknas forskning som sammanställer och ger en strukturerad bild av ämnet. Därför är det nödvändigt att systematisera nämnarna för att strukturera den befintliga forskningen.Syfte Syftet med studien är att systematisera de nämnare som driver anställdas motivation att leva upp till varumärkeslöftet.Forskningsfråga Hur kan nämnarna som driver anställdas motivation att leva upp till varumärkeslöftet systematiseras?Metod Studien består av en tvärsnittsstudie av anställdas motivation att leva upp till varumärkeslöftet. Det genomfördes en kvantitativ undersökningsmetod där kvantifierbar data samlades in med hjälp av enkäter.Slutsats För att strukturera befintlig forskning framkom det att nämnarna kunde systematiseras till de fyra faktorerna självständighet, delaktighet, ledarskap och bekräftelse.

A qualitative interview study how the normative gender images affects on women, their roles and positions in a drug abuse. The purpose of this study aims to shed a light at the consequences that the normative gender scenario inflicts on women with drug abuse and how these prejudices affects these women. Based on interviews with four different women who all lived with a drug abuse we have problematized how the gender system and the normative gender images affected them. We have used gender perspectives and social constructivism theories while analyzing the empirical basis. More specifically we use the theories of Butler about how gender constructs through performative actions and Hirdmans theories of the gender system.

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.

Vi har genomfört en kvalitativ intervjustudie om föräldrars erfarenheter av en vardag tillsammans med ett barn som har Downs syndrom, i synnerhet när det gäller barnets ungdomstid. Den insamlade empirin har tolkats med hjälp av Beckers (2006) teori om avvikelse, Goffmans (2001) teori om stigma samt Goffmans (2009) teori om interaktion i det vardagliga sociala livet. Föräldern ingår i ett allmänt system av normalitet, såsom övriga samhällsmedlemmar. Studiens fokus ligger på förälderns agerande utefter detta i förhållande till den situation som barnets funktionsnedsättning för med sig. Downs syndrom medför en utvecklingsstörning, vilket innebär att barnets kroppsliga och mentala utveckling inte alltid är i fas med varandra.