Revisorns oberoende har diskuterats lika länge som revisionen funnits i Sverige. Finansiella skandaler driver på diskussionen om revisorns oberoende och diskussionen drogs upp ytterligare efter Enron-skandalen i USA. Som revisor kan man ställas inför dilemman som kan hota oberoendet. När revisorer ställs inför dilemman måste de avgöra hur de ska hantera dessa situationer för att vara oberoende. Syftet med uppsatsen var att få konkreta situationer beskrivna där revisorer kan ställas inför dilemman rörande oberoendet, samt att skapa förståelse för hur man som revisor kan hantera oberoendeproblematiken.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

The ability of emigrants to contribute to their homelands through the sending of remittances has been intensely recognised in recent years. This is especially true for developing countries for whom this money is seen to be an important source of funds from abroad. Eritrea is often mentioned in terms of success in the way they have mobilised the capacities of their diaspora. Since the Eritrean independence in1993 adults in the diaspora have been asked to contribute two per cent of their income to the Eritrean state. They have also been asked to make other donations at times of need.

The United Nations is an important organization when it comes to international peace and security. Recent events in international politics, however, have brought about a widespread concern about the abilities of the organization. Powerful states have shosen to act outside of the organization to achieve their goals. They have furthermore a disproportionate influence on the decision-making body, the Security Council.The aim of this essay is to examine wheather UN can function productively as keeper of the international peace and security in the political climate of today, and to find out to what extent the powerful states harm the organization. I use a theoretical article, concerning states relations to international organisations, to analyse the acts of powerful states in UN.

The purpose of this thesis is to examine the role of nationalism in the former Yugoslavia conflicts, with focus on the most involved parts: Serbia, Croatia and Bosnia and Herzegovina. The conflict was characterized by extensive ethnic cleansing between all ethnic groups (Muslims, Croats and Serbs). This study looks at three different nationalism theories formulated by Ernest Gellner, Benedict Anderson and Thomas Hylland Eriksen through a case study of former Yugoslavia. When the president of former Yugoslavia, Josip Broz Tito died and the communism in Europe was brought to an end Yugoslavia went towards its disintegration. This is when nationalism and ethnic separatism begins.

With emphasis on women's magazines and men, this essay will revolve around the image of the ideal woman. Our purpose was to examine whether men have a distinct image regarding the appearance and behaviour of the ideal woman. Next step was to establish whether the women's magazines also presented a specific image to their readers.The answers were found through a qualitative study that included ten men, and through an extensive analysis by women's magazines. The result indicated that both the men questioned and the women's magazines presented a clear view of an ideal woman. The views held by the men, were then compared to the images presented by the women's magazines and were found to be very similar.We used Erving Goffmans sociological theory to describe the actual woman and the ideal images of women that the men questioned and the women's magazines presented.

The company LightLift Esystems AB manufactures patented motorized lift systems for the illumination of halls with high ceilings. The company wants a new design for singular heavy lights in order to be more competitive.This project consists of the development of the new design under the requirements and specifications imposed by the company. The new design must support lights up to 300kg and keep the overall dimensions as low as possible without modifying the driving unit.This document contains all the designing steps followed to reach the final solution as well as the material selection, manufacturing process and assembly of all the parts that form it.The solution obtained shows to be very competitive with other alternative products, since this new design triples their maximum load capacity while the dimensions are very similar.In this context, the optical appearance was also very important to the company and so it was another main objective of this project. From an aesthetical point of view, the final solution proves to be very compact and versatile since it can either be hidden behind a false ceiling or covered by a plastic case that gives the design a very nice look.Finally, the solution achieved fulfils all the requirements and specification previously imposed. It is reliable, compact, cheap to manufacture, easy to assembly and it has a good optical appearance. .

This is a degree project that takes up history, present-day situation and analyzes these, that in turn becomes basis for cunning, both for shape and lighting, plus gives a eye-opener through entire the work. Vetlanda municipality acquires alter Stortorget that lies my in downtown. The area is not so used and has a fairly dreary appearance. Here are potential and a lot of possibilities for development. When working with a task as Vetlanda center, it is easy to take water over your head, so it is important to limit yourself. History, a description of today?s appearance and work area limit to the design proposal has been given different weight for the job.

The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.

The disintegration of the Soviet Union was a vast experience, not solely for the former members and inhabitants of the Soviet Union, but also for the rest of the world. This thesis examines Estonia and Uzbekistan's different experience with transition. By examining three different aspects of transition I seek to explain Estonia and Uzbekistan's different outcome of transition. Estonia has since their independence been fully aware of the process that started with their independence. They have reformed both the political and economic system, the industry is privatized, institutions democratic and Estonia is today a member of the European Union.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

Every year about 30000 people have a stroke. It is caused by either a bleeding or a blood clot, and depending on where the damage is, the patient can get different types of difficulties following after the stroke. About 40 % of all stroke patients sufferfrom some kind of speech and/or communication difficulty, like aphasia or dysarthria. As hospital staff it´s important to know how to communicate with these people, to get a deeper understanding regards their needs.Aim:The aim of this study is to out of a patient's perspectivedescribeexperiences ofcommunication difficulties that can follow after a stroke.Method:A content analysis with a qualitative approach was used to analyse five autobiographies.Results:The result showed in what way stroke patients experienced their communication difficulties, and how they felt about the hospital staffs treatment related to their communication difficulties. During the analysis two major themes emerged: suffering and wellbeing.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

On July 22, 2011 a bomb detonated in the government building in central Oslo in Norway and eight persons died. Later that day, 69 people, most of them youths, were shot down and killed on the island of Utøya by a uniformed Norwegian man.The purpose of this study is to analyse Anders Behring Breivik's personality and explain why he became a killer. I have used a Psychobiographical narrative method, which serves to describe the mind of a human being, linking the mind to motives, scripts, unconscious ideas and personality.My primary sources are Breivik?s Manifest: 2083 A European Declaration of Independence and the inter-views with his father and stepfather, together with the Psychiatric Reports which were submitted to the District Court of Oslo. I have analysed in what way Breivik?s childhood influenced his behavior as an adult.