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.

Abstrakt I den här uppsatsen undersöks hur ett narrativ kan drivas inom digitala spel enbart med hjälp av spelmiljön. Syftet är att få förståelse för vad miljöberättande behärskar som en självständig form av berättande och vad författarna kan göra för att uppnå detta mål. För att undersöka problemområdet genomfördes en spelproduktion där metoder framtagna under undersökningens gång applicerades. Produktionen testades av utomstående studenter i medieteknik och resultaten sammanställdes med reflektioner kring vad som uppnåtts och de metoder som applicerats. Undersökningen beskriver arbetsprocessen och metoder och visar hur dessa kan driva ett narrativ med en spelmiljö.

The purpose of our research was to explore the social situation of unaccompanied children. We also aimed to reveal the relation between their social situation and their identity development. The overall purpose were to describe their social situation, the value of significant others, how different languages influence their identity development and finally how their origin affects their future dreams.In order to achieve the best result in our research a qualitative method was used. This was based on qualitative interviews and was disposed around a very loose set of questions in order to let the interviewees lead the way. The analysis of the result was conducted on the basis of a set of theories and concepts in order to understand the identity development.

The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

Ukraine shares a long history with Russia. In the early 21th century, Ukrainians wanted a freer Ukraine. Therefore the orange revolution started in 2004 by the Ukrainians and had a positive outcome. The situation later became worse because of the economic crisis in 2008 and a corrupt president. The pro-western politician Petro Poroshenko was elected to become president in 2014.

When different type of programs are developed one wants to make these adjustable to future changes and requirements. It must be done a good design of the program from the beginning to make it possible to continue development of it without having to redo big parts of it to high costs. In the area of object orientation there are design pattern, which can be used to design systems that can be adjusted to new changes in an easier way. I have in this thesis chosen to take a closer look at how to design a program that sends SMS to cell phones through a system of an operator. One requirement on the program is that it has to be possible to change what operator to send though in an easy way.

Computer programs must give a technical effect that goes beyond"normal physical interaction"to be considered to belong to a technical field. The invention shall be be susceptible of industrial application, which means that it should be possible to reproduce or use in any other industrial way. The reqirement that the invention shall be new means that the technique must not be previously known because of patents, published articles, etc. That an invention shall be a contribution to the state of the art in a technical field means that the invention shall not be obvious to invent for a person skilled in the art. Patents do effect the innovation among the inventers, but in most industries most inventions would be invented independent if there was a patent system or not.

The Swedish school law says that students who need special education should have all the support they need to reach the qualification that is set up. The arrangements have to be written down in an Individual education plan (IEP). Before the IEP is set up there has to be an investigation about what kind of support and measures the student needs to reach the qualification that is set up. The aim of this study is to examine student?s participation in school and in the progress with their own IEP.I have accomplished a qualitative study by interviewing eight students during the letter part in the nine-year school.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

Background: Young adults undergo a phase in life when they try to become independent individuals and are expected to take responsibility. The transition to adult life, cause hardship for all young adults, but with concurrent mental illness this transition can be more complicated. The young adults may need support from their parents in connection with care.Aim: The aim of this study was to describe nurses' perceptions of parental participation in the care of young adults with mental illness.Method: To describe the perceptions of a phenomenon, qualitative interviews with a phenomenographic approach were conducted. The interview texts were analyzed into five description categories and 10 perceptions. In the study, eight nurses were interviewed.Results: The result shows that parental participation in the care is based on the young adult's decision.

ABSTRACTTITLE The investors guide to hedge fund strategies ? A comparing study of hedge fund strategies on the Swedish market.COURSE Bachelor Thesis in Finance KEYWORDS Hedge funds, Hedge fund strategies, Swedish hedge fund market, Investors, Average return, Riskadjusted returnThe ThesisInvestor?s general knowledge about hedge funds and hedge fund strategies, is compared to other investment alternatives low. The purpose of this thesis is therefore to clarify to investors how examined hedge fund strategies separate concerning risk and return in hedge funds. This, in order to facilitate for investors understanding which hedge fund strategy will be more suitable for them. To achieve this, the thesis is mainly focusing on quantitative data, which is complemented with qualitative findings in terms of a questionnaire.

Den Entreprenöriella Filosofin är en studie av ideologi, kunskapssyn, betydelse och tendens i de nya kunskapskriterierna i gymnasieämnet filosofi sett i ljuset av Gymnasieskola 2011 (GY11). Uppsatsen inleds med en kort presentation av ämnet för att sedan redogöra för olika lingvistiska och semantiska tolkningsmodeller hämtade hos filosofer som Saussure, Russell och Wittgenstein vilka kommer att användas i själva analysen av de nya kunskapskriterierna. I syfte att sätta in undersökningen i en historisk kontext ges även en presentation av olika epistemologiska skolor och hur synen på kunskap i skolan har skiftat genom åren. Den efterföljande komparativa läsningen av de nya kunskapskriterierna gentemot de gamla betygskriterierna, där en rad nyintroducerade begrepp såsom entreprenör och entreprenöriellt lärande dessutom tolkas utifrån sin nya kontext visar att det har skett en förskjutning av vilka förmågor eller kunskaper som nu skall bedömas i gymnasieämnet filosofi. Textanalysen visar även att det har skett en förskjutning vad gäller kunskapssyn mot ett mer instrumentellt förhållningssätt och att detta bygger på ideologisk tendens snarare än vetenskaplig övertygelse..

This study investigates the potential of a rhetorical theory of knowledge to expand beyond its own domain and into political theory, specifically theories of deliberative democracy. Despite the increasing interest in communication in democratic theory in the last decades, the majority of theorists have not turned their interest towards rhetorical science. On the contrary, theorists often regard rhetoric as dangerous and incompatible with the deliberative ideal of reason. The aim of this study is therefore to defend rhetorical science by investigating how the rhetorical theory of knowledge ? as it is presented by Chaïm Perelman and Oldbrecht Tyteca, and further developed by Mats Rosengren and Maria Wolrath Söderberg ? can contribute to the understanding of deliberative democracy.