Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.

Technology has grown rapidly in recent years. At present, almost all social interaction are through computers and telephones. It is, however, not everyone who can manage these media. This applies mostly to elderly people who have not kept pace with technological developments. A major contributing reason is that the manuals are usually bulky and too technical for this group.The purpose of this paper is to develop a concept/prototype into a product that will facilitate the use of mobile phones for seniors.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

This research outlines studies about the relationship between social integration process of Japanese immigrants in Sweden and how social media assists in this process. The purpose of this research includes: To find out the reasons of migration to Sweden for six Japanese immigrants, any difficulties that they faced at the beginning of their immigration process and/or any positive qualities that they found in living in Sweden, whether they have accessed social media since they have moved in, if they do so, how the social media has been used and also, whether the social media has had a role to play in contributing to help their social integration process. In addition, it has been considered whether the participants have plans to return to Japan. In Sweden, there is relatively small Japanese migrant population. This social science research paper is the first in Sweden which explores the immigration process of Japanese migrants into Sweden.

This essay is focused on the questions of and responsibility for where, when, how and why communication and meetings through archaeology should take place. I have critically studied Swedish public archaeology through three diverse archaeological excava­tions, one took place in the end of the 1980s, and two others in 2012.I have asked for under what circum­stances and with which goals the public efforts become possible. I have inter­viewed leaders for the archaeological excavations and/or the public efforts and questi­o­ned how and why they reached out to the public. I also searched for results and effects in order to problematize and value the public activities.Through interpretation of the resear­ched material it becomes clear that economic issues as well as archaeo­logists interests and engagements are of vital importance for public archaeology. Co-operation in the local community and archaeological documentation is crucial for the deve­lopment of archaeology and its role in society.Keywords: Public archaeology, Community archaeology, Heritage, Communication, Manage­ment, Historic environment education, Time Travel, Living history.

The study aimed to capture the institutionalized adolescent´s life stories and identified their thoughts and experiences of being institutionalized. This to understand and analyze the process that they go through to become adults with respect to three selected aspects: family relationships, school attendance and self-esteem. The adolescent´s in this study are or have been institutionalized by and according to Swedish law. It was based on 14 life stories and the purpose were to identify the adolescents thoughts and experience and which was later on used to understand and analyze the results with respect to the three selected aspects. Our analysis was based on two theories; symbolic interactionism and labeling theory.

Den här studien undersöker vad det finns för samband mellan akademikers identitet i stockholmsområdet och deras vardagsrum. Fyra intervjuer har gjorts hemma hos akademiker för att undersöka hur deras förhållande till vardagsrummet speglar synen på den egna identiteten. Fokus i uppsatsen ligger på att analysera hur vardagsrummen hjälper informanterna att visa upp sin identitet och hur de själva pratar om rummet. I uppsatsen tar jag också upp informanternas förhållande till tv och hur det hänger samman med deras identitet. Slutsatsen i min uppsats är i korthet att mina informanter verkar ha en uppfattning om vad deras egen identitet innebär och att försöker inreda sina vardagsrum så att de ska spegla denna bild både för andra och sig själva.

AbstractHomosexuality is surely accepted in today´s society - or isn´t it? Many things have changed, for instance laws, which are in favour for homosexuals, have been introduced, in Sweden that is. As we although know, many things are not only dependent on what laws tell us to do. The society also contains values and norms and they furthermore exist in individuals. Regarding sexuality, the norm is heterosexuality.How much does the norm affect our way of living? In what way is it encouraged? What happens to people who don´t live up to the norm? How is it to be homosexual in today´s society? These are some of the questions that we look upon in this paper.

Vellinge is one of few municipalities in Sweden that refuses to accept refugees. The subject of this thesis is to find out how the local politicians in Vellinge make their considerations when they decide not to welcome refugees. The analysis uses the representation theory as a starting point. The two ideals of the representative role, either as a bound mandate or as a free independent role, is the base of the analysis. Vellinge is in the analysis compared to Lomma, a very similar municipality in southern Sweden that for a long time alsohas refused to accept refugees, however suddenly in 2007 decided to change their mind.

There are over 1,5 billion Muslims living on earth and the religion is one of the world´s most increasing. Sweden is a country with a cultural diversity where about 300 000 Muslims lived in 1999. Today, the requirement for knowledge about caring for Muslims and the need of culturally competent nursing care are increasing.The aim of this study was to define cultural factors which the nurse has to recognize to be able to give culturally competent care to the Muslim patient. The method that has been used was a The Sunrise Model, which illustrates Leininger´s theory of culture care diversity and universality, provides a theoretical framework for the study. The results are presented on the basis of Leininger´s three cultural factors; cultural values, beliefs and lifeways.

In my essay the dilemmas originate from what I have experienced. I have observed myself and some of my colleagues, how we meet children who are lacking the qualifications which school and most pedagogues expect them to have. Focus, in my written experiences, is on children who live in poverty, but how we meet and act toward them is often quite the same independent of what qualifications they are lacking. With the support from literature and theories I reflect and analyse the dilemmas. Through essaywriting I investigate my practical knowledge and I examine how we as pedagogues handle the complex situations encounter when in school and how it is possible to understand why we act the way we do.I think that the knowledge which essaywriting gives me will strengthen me as a person and in my work as a teacher for after-school-center.

Det privata skogsbrukandet i Sverige sker inom allt större brukningsenheter. Med större brukningsenheter förändras också skogsägarnas tjänstebehov då självverksamheten i skogen minskar samtidigt som den demografiska förändringen med en allt större andel storstadsboende skogsägare förutspås öka. LRF Konsult är Sveriges största redovisnings- och rådgivningsföretag med inriktning mot ägarledda företag och skogsägare utgör en viktig kundstock. De verkar inom fyra tjänsteområden, Ekonomi, Juridik, Affärsrådgivning och Fastighetsförmedling. Affärsrådgivningen är deras nyaste tjänstegren och LRF Konsult tror att den kan utvecklas genom att tydligare definiera vad man menar med affärsrådgivning för skogsägare, samt genom att ta reda på vilka affärsrådgivningstjänster som skogsägare är intresserade av. Syftet med det här examensarbetet är att undersöka vad olika typer av skogsägare förknippar med ordet affärsrådgivning, och undersöka vilka typer av affärsrådgivningstjänster som idag är intressanta för olika typer av skogsägare, främst beroende av om de bor på sin fastighet eller i en storstad, och hur huvuddelen av deras skogsinnehav förvärvats. Ett kvantitativt tillvägagångssätt i form av en postalenkät användes för att genomföra undersökningen. Målpopulationen var fysiska skogsägare i Västmanlands, Uppsala, Stockholms och Södermanlands län som ägde fastigheter med minst 100 hektar produktiv skogsmark.

In this thesis I discuss and analyze different factors, and different circumstances, that influence identity negotiation among the north american indians. I do this mainly by using two models.The first one is Druckmans three dimensions of identity; negotiating identity, durability of identity and spread of identity. Depending on how the identity fits in these dimensions one can se if, or how, they influence the negotiability.My second model for analyzing is Reeds ?fasteing and unfastening identity?, using this model I have tried to understand during what circumstances the identity is negotiable. The identity is more or less negotiable depending on where the indians live, who they are living with and also on their inheritance.My results shows that the indian identity is changing and developing over time but the main characteristics still remains the same.

Background Being outdoors on a regular basis is beneficial for all individuals, people with dementia who is living in special accommodation have not always that possibility. If the person with dementia live in a stimulating environment can contribute to the person's functions are maintained. Aim To provide a basis for evaluation of a new outdoor environment at a special accommodation for people with dementia. Method of data collection in action research was done through focus group with staff on the accommodation and the participants in the project, a total of five informants. Results Informants thoughts and experiences were analyzed and divided into three main categories to describe the project - design, obstacles and goals.