This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the Independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the Independence of the auditor..

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's Independence and objectivity.

The aim of this study has been to achieve an increased understanding of the meaning of home for people in homelessness. The study is based on texts written by people in homelessness and a qualitative content analysis has been used to process the material. The result has been analysed with an inductive approach, using parts of the analysis method grounded theory. Three aspects of the meaning of home was identified in the texts; control, self-determination and Independence. The lack of a home means a major limitation concerning these aspects, according to the texts.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of Independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

ABSTRACTThe auditor Independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to Independence differed among the auditors.

The purpose of our essay is to examine if variation exists in the way that auditors try their Independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their Independence.

Aim?Rekryteringsgruppen? (RG) is an organisation that through co-operating with the National Health service aims at optimizing the ability for physically disabled persons to rehabilitate. RG is a non-profit organisation ?using physical and mental exercise for disabled people, mainly neurologically disabled persons.? One of the goals that RG wants to achieve is ?that the target group will be able to live such an active and independent life as possible?. As no previous studies have been done in order to review the adaptation of RG:s work and its effects on the disabled, the purpose of this paper is to examine spinal cord injured individuals perception of Independence concerning situation of life, ability to function and physical activity.MethodData have been collected by using three questionnaires.

Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision.

Slovenia and Latvia are two examples of countries which have gone through a successful democratic transition. They were both under authoritarian rule and command economy up until their declarations of Independence in the early 90s. Today they have a functional market economy and political pluralism. I have examined transition theories highlighted by Jonas Linde and Joakim Ekman and from these theories sought the explanations to what lies behind the successful transitions of these two countries. The transition in Slovenia was affected by liberalization from within the ruling communist party which then controlled much of the transition process. A relatively large civil society and the fact that Slovenia was not involved in the Balkan War also contributed to the short process.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? Independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

The purpose of this study is to investigate how the researcher experiences its role in real life in relation to the field of education and adult learning. The context of the study is the academic department of education and adult learning in Swedish institutions. This is a qualitative study, inspired by Grounded Theory. Data consist of interviews, texts from policy documents and reports. Both the aspects gender and context have been taken into consideration.

Social support is important for adults well-being, quality of life and self-esteem. The nurse should respond to the patient's care needs, knowledge of social support for young people with chronic diseases is therefore important. The purpose was to investigate who or which ones provide social support for young people with chronic diseases and what social support contributes to. A descriptiv design where used. The literature search in the database Medline via Cinahl resulted in twelwe articles.

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.