Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The object of this thesis is to direct attention onto female inmates who is a disregarded user group within the discipline of library and information sciences. This study has been performed on location at the Hinseberg correctional institution where nine female criminal offenders constitute the empirical foundation of our inquiry. The question proposed for solution is as follows: Is there a correlation between socio-cultural prerequisites and the reading habits of the female inmates - and if so how can it be described? Among the conclusions that we have drawn from our study is that the socio-cultural environment has an influence on the well-being of the inmates which in its turn has an impact on their reading. However, the effects on their mental state vary and consequently so does also their reading.

The computer consultant company Create in Lund AB wishes to facilitate their invoice routines, as it at present is required that the administration finds and compares information from two different systems.The purpose of this thesis is to develop an invoice management system that simplifies the invoice management process for the administration at Create. During the development of the system, I have chosen to follow the software development process Unified Process and also tried to find design patterns that can be applied to the integration.The result of my project is a self-contained application developed using the Java programming language that communicates with the databases of the other two systems and presents relevant information to the user as a set of invoices. Of the 23 design patterns I studied, I used four of them in the invoice management system. However I couldn?t find any connection between any design pattern and the integration of systems.

This thesis aims to open the Pandora?s Box of hedge fund styles through an index-based style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and their performance drivers, our unique approach with regressing return on return motivates this study.

This thesis presents a comparative study of image registration at two picture collection libraries. The two registration systems are analyzed as to the theoretical principles behind them and their practical application, and related to theoretical tools for subject analysis and bibliographic standards. While a growing number of picture collections now digitize their material, generally accepted standards and methods for the registration of digital images are still lacking. Many different systems coexist, often developed in-house in response to ad hoc needs and based on traditional registration tools created for textual documents, resulting in internationally incompatible mixed-format systems. The two picture collections examined here, however, have opted for similar, standardized tools for registration and subject analysis, and while there are differences in their application and focus, they have both considered issues of cross-system compatibility.

This masters thesis is a study of the ideas brought forward in the literary magazine 40-tal. The methodology involves the adaptation of a literary sociological perspective where the ideas of the young literary avantgarde in the magazine 40-tal interplays with the established philosophy of the Swedish society during the period 1944-47. The main purpose has been to examine 40-tal as a product of supreme individuality that originates a unique climate of ideas which exceeds the involved collaborators individual writings. I have thereby related my analysis to the Marxist oriented theories of Raymond Williams. This has been done in order to see how the external pressure of the social structure and the market acts together with the internal pressure of keeping up with the times and how this affects the individual authors and the process of creating.

The subject of this thesis is to ascertain the task of the public library in Swedish society today according to the employer, that is the State and the municipalities, and according to the public library itself. The thesis also tries to establish as to what extent these different actors share the same view of the task. To this purpose I have studied the library law, the target reports of municipal authorities and public libraries, and made interviews with public library representatives during the autumn of 2001. The particular consideration of this paper is whether the task is being described in active, culture making terms or in passive, service functionary terms. Initially, I describe the task according to the library law.

The aim of this thesis is to seek understanding of which images there are about the ?others? in the society. For this study, four women in the ages of 21-23 years old were interviewed during April 2005. The empirical material was analysed with Laclaus and Mouffes discourse analysis. One conclusion is that the images of the ?immigrant? and the ?immigrant women? are created opposite to the ?Swedes? and the ?Swedish women?.

In the expansion rate of the national as well as the international market, the importance of trademark has been given a central matter. The definition of what can be considered a trademark has been widened. Today?s trademark law defines a trademark as something that can be graphically reproduced. Trademarks can there for contain names, words, numbers, letters or the shape of the goods itself or the packaging.

I det rådande informationssamhället där utbytet av information och digitalt material har blivit mer framträdande än någonsin tidigare har även upphovsrättsfallen kring dess användande och återanvändande blivit allt mer aktualiserade.I denna uppsats har vi sökt att studera hur normer kring skapande och originalitet har påverkat kreativa aktörers syn på återanvändning och rekontextualisering under det senare 00-talet och tidiga 2010-talet.Genom att utveckla metoden interkontextualitet har vi studerat hur människan och hennes kognitiva processer influerar rättsfall som rör just deriverade verk och/eller rekontextualisering.Den digitala tekniken har fört med sig nya normer kring skapande tillika hur information förmedlas mellan människor, vilket resulterat i förändrade konsumtionsmönster och en remixkultur där individuella verk inte ses som statiska enheter utan som levande, sammanlänkade uttryck. Kognitiva processer kan ha bidragit till denna remixkultur och i sin tur mer generaliserade attityder från mediadistributionsbolag och myndighetsorganisationer.Med bakgrund av detta söker vi att förespråka en mer öppen syn på de interkontextuella samband som binder kreativa verk och deras bakomliggande kreatörer till varandra. Att se kreativa uttryck som en del i den globala meme-pool,där människor tillsammans bygger vidare på vårt kulturella arv, kan vara ett steg i att motverka skadlig egoism kring det egna skapandet..

This paper discuss the possibilities to transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.

This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be tme in our comparison of thelibrary programs in total..

Diabetes mellitus type 2 and chronic obstructive pulmonary diseases (COPD) are two of the most common diseases in the world and the amount are increasing. The treatments of these diseases are self care and a change of lifestyle. For this to be successful there is a need for the person to have knowledge about the diseases and a motivation for making changes in his or her lifestyle. Most of this information is given by the district nurse at the health centre. It is important to get a better knowledge of these persons experiences and how they used the information given to them.

Objectives: The aim in this thesis has been to generate information relevant for strategic positioning and future evaluations within the scientific field of sport and exercise psychology. This has been done by request, and in collaboration with The Group of Sport and Exercise Psychology at the Institution of Psychology at the University of Umeå.Research questions:  (1) How does the cognitive structure within the field of sport and exercise psychology take shape with respect to research topics in current sport-psychological research, i.e. the research front? (2) How does the social structure within the field of sport and exercise psychology take shape with respect to formal scientific collaboration?Data: 879 articles published between 2008-2011 were used in this study. The population of articles were collected from a set of 5 core journals: International Journal of Sport Psychology, Journal of Applied Sport Psychology, Journal of Sport and Exercise Psychology, The Sport Psychologist, Psychology of Sport and Exercise.

Syfte: Studiens syfte var att beskriva sjuksköterskors upplevelser av gåronden med fokus påinformation, patientens integritet och delaktighet.Metod: Deskriptiv design med kvalitativ ansats. Åtta omvårdnadsansvariga sjuksköterskor påtvå kirurgavdelningar intervjuades. Datainsamlingen gjordes med semistrukturerade intervjuersom bearbetades med kvalitativ innehållsanalys.Resultat: Information var en stor del av gåronden och kunde både lyfta och sänka gåronden.Patienternas delaktighet och möjlighet till ett eget val beskrevs. Sjuksköterskorna beskrev hurpatienternas integritet kan både bevaras och kränkas under gåroden samt vilka fel somuppkommer.Diskussion: Sjuksköterskorna upplevde att information till patienterna som de förstod var enviktig del av gåronden. Att bevara patienternas integritet under gåronden ansågs varavårdpersonalens uppgift och i många fall enbart sjuksköterskornas.