The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Central in this paper is Olof Johansson, Swedish minister for the environment, there the focus lye on his resignation from this duty which occurred in 1994. This essay is a case study there I?m trying to identify which ethical reasons which lye behind his resignation. The relationship between politics and ethics is an interesting aspect to investigate and my ambition with this paper is to analyze that relationship in this specific case.The analysis has its focus built on the occurrence of role conflicts and the making of ethical decisions. Aspects like personal ethics versus organisational ethics, objective responsibility versus subjective responsibility etc.

The intention of our study was to examine differences in experiences between elderly women and men from the home?help service. It?s a qualitative study based on interviews and data collection.Five categories are presented in the result of the study. The categories are based on interviews with three elderly women and three elderly men who all have home?help service.

The purpose of this Master?s thesis is to investigate the descriptions of characters and settings in four autobiographies. The main question is: What picture of women and men, of the West and the Orient do these books provide? To answer this question we have formed three sub questions, which are: In what ways are main and minor characters described? In what ways are the key settings, and the Western and Oriental societies described? Which themes are dealt with, and from what points of departure? The theoretical framework is based on a postcolonial theoretical perspective, where the concept of binary opposites and Edward W. Said?s ideas about orientalism are crucial.

Background: To lose a child describes as the most painful loss that a human being can experience. The grief can be experienced individual depending on several factors such as culture and life experience. Being a man or woman is another factor that may influence the experience of grief. The nurse´s role is to support both parents in their role as mother and father. Aim: The aim was to describe men?s and women?s experiences of the loss of a child.

In this thesis I discuss how the western conception of reason is an aspect of power. I consider the western comprehension of rationality to be a masculine and ethnocentric understanding, though by itself acclaimed to be universal. My purpose with this thesis is to analyze how this western and masculine conceptualisation of reason follows a gramscian structure of power, which makes it reproduce itself in the postcolonial project of science.The theory of hegemony and ideology of Antonio Gramsci is central for analyzing the reproduction of the western subject of knowledge. The theoretical approach is also based on the understanding of the Other as essential for defining the identity of the self. My two main objects of study is one text of Gayatri Chakravorty Spivak, which discuss the problems of representation, and one of Chandra Talpade Mohanty, in which she examines the tendency to neocolonization in certain western postcolonial feminist research.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

The thesis investigates how two of the world?s most powerful international actors, the US and the EU want to promote democracy and human rights. The aim is to compare how the US and the EU work in order to support a democratic development in the world. In order to fulfill the purpose of the thesis a qualitative text analysis was used. Since the aim is to compare the US and the EU I believe this method is beneficial.

Most pupils learn good reading strategies during their first years at school. Pupils who don´t do that will have difficulties understanding written data. As the pupils meet text filled with lots of data they will have difficulties understanding the written text. International studies show that the rusults of Swedish pupils are dropping. This issue got me thinking: What help is given to those pupils with difficulties so that their reading comprehension will increase? Are the teachers actively teaching reading comprehensions and in that case how and when? By observing two teahers of intermediate level, I wanted to find out how theachers help pupils with reading comprehension.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

The Swedish automotive industry has since way back been struggling with bankruptcy, abroad buy outs and staff cuts. Competition and pressure on prices are two factors that affect the automotive industry. Because of this, the companies are pressured to continuously developing their work in addition to be able to compete on the market. The aircraft industry has successfully managed to implement additive manufacturing (AM) and for motorsport has several components manufactured with AM been used. When AM is used as a manufacturing method, there are a number of advantagesthat follows.

In a global context the traditional democratic process is facing new challenges. Scholars are talking about a transition from government to governance, where local and regional networks as well as international collaboration are an important part in how regional policy is produced and implemented. In this paper the processes in regional projects funded by the European Union are considered, and related to the traditional democratic process. The study has been fulfilled through informant interviews with representatives from four EU-projects. The interviews are supplemented by a qualitative text analysis of current statutes.

This study investigates communication and data in information systems. The paper deals, more specificly, with communication in a CRM-system implemented in a Swedish-founded company in Beijing, China. It discusses cultural, political, linguistic and gender based dilemmas that can arise from the use of a CRM-system in an international and bilingual environment. Fifty-nine interviews were conducted in Sweden and in China, either in Swedish or English. The result of this study shows that communication in the information system is affected by factors, that are not originated in technical shortcomings of the system, but rather from cultural, political, linguistic and gender based pre-knowledge among individuals.

Terrorism. A word that makes you think about different situations throughout the last decade that has passed. However, in this particular thesis the purpose is to examine both national and international terrorism from a Clausewitzian theory. The main point is to examine whether any of these types of terrorisms can fit in to this theory and as examples in this study are the terrorist organizations ETA and al-Qaida. The questions to be answered in this paper are if their aims can be explained as political and how far are they ready to go to have their way? Furthermore, the reason for this paper is to find an understanding for why the terrorist organizations act as they do.The result of this comparative study is that both terrorist organizations fit in to the theory because their goals can be seen as political and therefore can their aims justify their actions.

The aim of this master thesis is to study how teachers in adult education view the phenomenon of information seeking in education. We have interviewed adult education teachers, and the method used when working with the data was phenomenography. We found three categories in our material: 1. Information seeking is the student?s responsibility; 2.