The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This essay deals with the paradox of why the immigrants in Sweden, despite their considerable size of 12 % of the population and common interest and living opportunities, haven?t mobilized politically in any significant way. The aim with this essay is to reach a theoretical understanding of why this paradox exist. By the use of a critical case and a theoretical model, based on theories of collective action, the conclusion of this essay is that, despite the fact that the immigrants have a common interest and an organizational structure, the immigrants in Sweden has not mobilized politically in any significant way. The main reason for this is that they have a weak common identity and they don?t have the structural opportunities to act..

The paint market of today is a jungle whit an enormous range of different paint types; there all has different properties and different compositions, some with big influence on the environment and some whit less influence on the environment. It could even be difficult for an expert to always know what should be used on which surface and what would be the best out of the environmental point of view.This work is not intended as a total review of all the manufactures range of colours; only as a deeper dissertation about distemper paint in general, in particular Falu Red Paint. Whit focuses on the environmental issues.The work is especially for those who are ready to paint but don?t know what paint they should chose and people that has a interest in paint and environment, perhaps it also could be of interest for professional painters even when there probably isn?t any big news for them. The information is compiled from the Internet and downloaded brochures from the Internet..

The idea with this study is to examine if there are a connection between how optimistic people are in relation to how stressed they feel. The result from the survey is based on materials from a questionnaire has been sent to fifty persons of varying age and sexes. The questionnaire has also been sent to students from Karlstad University but also to friends and acquaintances. The data is measured with SE- and LOT-tests. The issues concerned in which scope respondents experiences themselves stressed and optimistic and how the connection is between experienced stress and optimism in relation to results on the figure tests.

Pigs kept for meatproduction are often surgically castrated to prevent aggression and boartainted meat. Castration without analgesia and anesthesia is painful and causes a lot of stress to the pig. There are alternatives such as to surgically castrate the male pigs with analgesia and/or with anesthesia, immunocastrate or keep them as intact males. In Sweden the most common practice is to surgically castrate the pigs before they are seven days old. The impact on the pig is that the incision causes pain and stress, which may lead to changes in behaviour, reduced appetite, reduced growth and a higher risk of infections.

Several studies have analysed the relationship between Normalised DifferenceVegetation Index (NDVI) and radiative surface temperature. A main goal for moststudies have been to find the best method for carrying out land cover classificationsand to study land cover changes, based on a combination between the twoparameters. Since atmospheric components have a significant influence on bothparameters, most applications were based on multi-temporal data. The quality of theindividual values in such a combination is improved, but the biophysical justificationis uncertain. This study presents a different method, based on only the combination ofvalues that have been registered the same day and about the same time of the day.125 daily images of NDVI and 250 images of radiometric temperature were used inorder to analyse the relationship between (1) NDVI and radiative temperature and (2)NDVI and relative temperature difference between early morning and mid-day.Results between NDVI and radiative temperature show a significant negativecorrelation on areas where a distinct growing season develops, and a strong positivcorrelation where vegetation is abscent throghout the season.

BACKGROUND: Today?s societal changes, including high rate of change and increasing information flows, are increasing the demand on the individual mental capacity. It becomes increasingly difficult to analytically process all the different dilemmas and everyday decisions as individuals have a limited mental capacity available to make these decisions. Thus, it has been suggested that ego-depleted relies more heavily on intuition, which is less burdensome, when making decision. However little is known about to what extent intuitive decisions differ from analytic.

Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

This study was about disability organisations opinion concerning ICF: s importance in their work to receive the same recognition and human rights for their members as citizens. The aim has been to elucidate disability organisations awareness about and use/non use of ICF and to increase the understanding of ICF: s importance for recognition and redistribution. Three different methods have been used: literature study, questionnaire survey, both on counties' (27) - and national (26) level and interviews (5) on national level. There is also a distinct difference between the disability organisations that represents people with visible impairments, who don?t think that ICF is so useful and they that represent people with invisible impairments, who thinks that ICF is a useful tool.

The purpose of this study was to investigate pupils' and teachers' experiences of using the simulator computer game Minecraft in connection with the Swedish school competition Future City. The study examines how students (ages 14-15) and teachers have experienced the use of Minecraft, what the students have learned in relation to everyday education and the different forms of education during Future City and also examine which patterns that exists in the experiences of the students, with personal interest of and knowledge of Minecraft as a benchmark. The study was conducted through individual semi-structured interviews with both students and teachers. The analysis of the results is based upon a theoretical perspective that includes a socio-cultural view of learning, as well as the lines of reasoning in previous research about computer games and learning. As a general approach towards the study, and in a way, a justification of the chosen research method, a hermeneutic approach was used.

The purpose of this composition was to examine which international and Swedish laws exist to govern the protection of asylum seekers claiming persecution on the grounds of sexual orientation. Additionally I wanted to look at what the need for such a right to refuge would be based upon, i.e. why asylum seekers ought to be granted such protection. In order to fulfil my objectives I based my material on international and Swedish laws, comparing these to studies of what negative impact growing up and living as homosexual in an oppressed environment can have on the individual, psychologically and socially. To highlight and exemplify my material I used Iran as a case-study to reflect my facts upon.I found that there has been, and still seems to be a lack of interest in and commitment to the persecution of homosexuals around the world.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

This is an essay about gated communities and their impact on society. The key questions of my essay are: why people choose to live in gated communities; how the city is impacted by gated communities and what the difference concerning the reasons and impact of gated communities in Florida and Sweden is, and what this difference might depend on. I am using postmodern urbanism as a starting point, and I look closer on Edward J. Soja?s theories about the postmodern metropolis.

In this report female farmers use of technical equipment is investigated. There is little research made on this subject in Sweden, therefore this report can be seen as an explorative study. Research makes it clear that machinery, throughout history and even today, has been seen as a male area. Heavy machines are often associated with the same attributes as masculinity. Force, power, efficiency and control are some examples.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.