This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The aim of the study is to see how teachers and students work in a multicultural school according to a method which teaches students to write before reading with the aid of computers. A further aim to investigate is how pupils with Swedish as a second language develop their linguistic skills using the method.To participate in modern society requires a lot from the individual. To function in a society that is constantly changing requires a good knowledge of the use of language in order to participate as a democratic citizen. It is therefore important that all students develop good linguistic knowledge regardless of their first language.The study is based on interviews with four teachers, operating in a multicultural school. Besides the interviews observations were made of the teachers and students in their daily work with computers.The results of the study showed that the method is language stimulating and develops the second language of the learners.

The aim of this master?s thesis is to examine how exchange students experience looking for information in their new life situation during a semester in Prague. A further purpose is to investigate what barriers they have faced and how this affected their information behavior. Six qualitative interviews of students constitute the empirical foundation for the study. The interviewees are from six different European countries, were all participating in the Erasmus program, and all had social sciences/humanities/art as their main subject.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

Examensarbetet formulerar förutsättningar för ett samtida stationssamhälle utifrån utvecklingen av stationssamhällen utefter järnvägsdragningarna på 1800-talet och dagens förutsättningar. Arbetet är indelat i fem delar. Den första beskriver uppkomsten och utvecklingen av stationssamhällen fram till idag. I del 2 beskrivs det samtida stationssamhället utifrån historien och dagens förutsättningar. Beskrivningen utgår ifrån de tre ledorden som är viktiga i utformningen av samhället; rörelse, mötesplats, blandning.

This study deals with integration between core subjects and character subjects on the upper secondary schools Electrical Engineering Programme. The purpose is to investigate how four teachers define subject integration, which the advantages and disadvantages are according to them and what the purpose is whit integrate the core subjects and the character subjects.The finding in this study highlighted that between themselves the teachers had different definitions of subject integration. In order to start up with a integrated working model the teachers had to come up whit a mutual definition of subject integration..

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

The aim of this study was to examine and analyze the experiences which social workers have of working with relatives of substance abusers. This included examining how they work with relatives who are in need of care and support and how the social workers identify their needs. We have also investigated how well informed the social workers are when it comes to approaches to helping relatives of substance abusers. A qualitative method has been used in this study in order to analyze the experiences of the social workers from a phenomenological point of view. This study was based on six semi-structured interviews.

Den prekära konsthantverkarenPrekariatet, en framväxande ny klass som utmejslar konturerna av en social grupp. Här sammanförs individer under samma paraply, trots att de har helt olika utbildningar, eller ingen utbildning alls eller liknande sociala och ekonomiska förhållanden, så delar de samma politiska verklighet. De som befinner sig i tillvaron upplever att den är provisorisk och de lider av kronisk otrygghet.Ordet ?prekär? betyder ?mycket bekymmersam?. Den nya samhällsklass som kallas ?prekariatet? har det just bekymmersamt.Syftet med mitt projekt är att använda material, en arbetsplatskultur och processer inom bemanningsbranschen och integrera dem med min konsthantverksprocess för att skapa en visuell berättelse om en klassposition..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This work has been done by three development engineers and one computer engineer and in some cooperation with the company Phoniro. This report is written for computer science and is mainly oriented on the programming part in the project. The goal has been to develop a program that ensures the quality of the care that the home care organization delivers. The program is developed for cellphones and is supposed to be used in every visit. Several functions have been developed for the reason of reducing mistakes in patient visits, where the focus was on safe medication.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

Problem: Hur såg kundrelationerna ut innan det nya IT-systemet infördes och hur ser kundrelationerna ut med ett nytt IT-system? Kundrelationer som tidigare har hanterats via telefon eller på plats har ersatts av dagens lösning med ett IT-system som går att komma åt via Internet och ger mer möj-lighet till självbetjäning. Detta leder till frågorna: Vilka för-ändringar har IT-systemet medfört? Hur har interaktionen påverkats?Syfte: Att beskriva och förklara hur införandet av ett nytt IT-system påverkat interaktionen (relation) mellan ?kund? och leverantör vid en tidpunkt 5 år efter systemets införande. Med kund avses golfspelare och med leverantör avses golfklubb.Teori & Metod: Teoriavsnittet består av två delar.

Today there is a keen competition between regions in the world for companies and inhabitants in order to improve regional development and economic growth. In many regions there is an active effort to create a good home base for companies and inhabitants. Since 2003 municipalities in nine counties in Sweden have come together in co-operative agencies in order to work towards more efficient regional development.This essay focuses on the relation between the state and the co-operative agencies in the regional development policy and which possibilities the state gives the co-operative agencies to pursue an efficient regional development policy, both legally and financially. I have researched and analysed this through models and ideas on how the state governs the administration and through the translation theory. The result of my study is that the co-operative agencies have a relatively large amount of freedom to make there own priorities, but the ability to act efficiently within regional development is limited..

The aim of this essay is to study constructions of femininity and sexuality in Sara Stridsberg?s novel Darling River (2010). The analysis is based on queer theory and the term ?skev? ? a variation of ?queer? that allows one to focus on additional forms of normativity apart from sexual desire ? and examines how the characters of the novel are challenging the heteronormative framework by performing gender and sexuality in non-normative, subversive ways. In short, I discuss how the relationship between femininity, body and destiny is being portrayed, how the characters question heteronormativity by overdoing femininity, and by being unable (unwilling) to perform adult femininity.