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.

Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

During the recent years the interest in entrepreneurial education has increased both in terms of research being made in the subject, but also in the extent of entrepreneurial courses in Swedish secondary schools, where as the concept Junior Achievement (JA) is particularly being used. A common goal of the entrepreneurial education is apart from teaching the students how to start and run a business, to develop the students? entrepreneurial skills and competences. The main purpose of the essay is to describe and illustrate the role of the teacher in the entrepreneurial pedagogy being used in courses with the JA concept and to investigate which entrepreneurial skills are being developed by the students participating in these courses. There is also the purpose of investigate what the characteristics are of this entrepreneurial pedagogy being used in the courses using the JA concept.

Truppgymnastik (eng. teamgymnastics) är en mycket populär form av gymnastik vars ursprung finns i Skandinavien. Idag finns det runt 20,000 tävlingslicensierade trupp-gymnaster i Sverige. Fot/fotled är de kroppsdelar som är mest utsatta för skador inom idrotten. Syftet var att undersöka skadeincidens och skadetillfälle av fotledsdistorsioner de tre månaderna innan och under en svensk juniortävling 2011 i kvinnlig truppgymnastik.

The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.

Truppgymnastik (eng. teamgymnastics) är en mycket populär form av gymnastik vars ursprung finns i Skandinavien. Idag finns det runt 20,000 tävlingslicensierade trupp-gymnaster i Sverige. Fot/fotled är de kroppsdelar som är mest utsatta för skador inom idrotten. Syftet var att undersöka skadeincidens och skadetillfälle av fotledsdistorsioner de tre månaderna innan och under en svensk juniortävling 2011 i kvinnlig truppgymnastik.

Truppgymnastik (eng. teamgymnastics) är en mycket populär form av gymnastik vars ursprung finns i Skandinavien. Idag finns det runt 20,000 tävlingslicensierade trupp-gymnaster i Sverige. Fot/fotled är de kroppsdelar som är mest utsatta för skador inom idrotten. Syftet var att undersöka skadeincidens och skadetillfälle av fotledsdistorsioner de tre månaderna innan och under en svensk juniortävling 2011 i kvinnlig truppgymnastik.

Marknadsaktiviteter vid produktlansering är ett samarbete med Haglöfs Scandinavia AB. Våren 2010 utfördes ett samarbetade med Haglöfs då ett underlag för utökat produktsortiment inom konfektion togs fram. På uppdrag av Haglöfs ska ett förslag framställas på hur en lansering ska kunna se ut om juniorkollektionen introduceras på den svenska marknaden. Hur fungerar det med produktlanseringens strategiska och taktiska lanseringsbeslut och vilka marknadsföringskanaler är lämpliga vid en produktlansering inom outdoorbranschen.Rapporten behandlar hur dagens företag inom outdoorbranschen i Sverige fullgör sina marknadsaktiviteter vid en produktlansering. Strategiska och taktiska lanseringsbeslut illustreras samt utvalda marknadsföringskanaler skildras.En lanseringsstrategi beskriver de marknadsföringsbeslut som är nödvändiga för att presentera en ny produkt till respektive målgrupp och börja generera en inkomst i form av försäljning av den nya produkten.

The objective of this project is to study how two asperger units, one at a junior school and one at a senior-level school are carrying at their work. I have interviewed one pedagouge at each unit to find out how they organize the education at the units and how they work to develop the students' social skills based on the students' functional handicap. The interviews showed that the following factors are providing the foundation for the pedagouges' work with the students: knowledge of the Asperger syndrome and the symptoms shown by each individual, the pedagouges being explicit and well structured as a professional and as adult combined with him/her being humble and showing respect towards the students and self reflection.Keywords: Asperger syndrome, functional handicap, social interaction, attitude..

The aim of the present study was to investigate the effect of sensory modality on short-term memory recall. An exploratory, cross-sectional study was performed. A total of 119 individuals participated. There were 70 female and 49 male subjects, aged 4 to 80 years (M=34,3). The participants were presented with 12 different objects in auditory, visual or auditory/visual mode over a period of 24 seconds.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

This qualitative review concerns motivation out of a teacher?s perspective. The aim of this study is to illuminate how a few teachers work with motivational work in school and elucidate which traits and competences the teachers consider important for them as motivatiors to possess. The result is based on semi-structured interviews with four active teachers with junior school qualifications. The objective was to learn more about the teacher?s own experiences and opinions regarding the construct of motivation, motivational work and their own role as motivators.

This essay is a textbook study where I aim to review four textbooks regarding some historical events in the subject History. The textbooks are used in junior high school and the historical events are as follows: the genocide that happened in Congo during the leadership of king Leopold II, the genocide on Armenians in the Ottoman Empire, the Holocaust and the Vietnam War.By performing this study I wanted to answer these three questions:What differences and similarities can be found in how the events circumscribed?How much space do the various events have and has it evolved through the years 1980-2009?How can this be explained?The study has been analyzed from a post-colonial perspective and the recurring patterns that appear show how the texts are post-colonial. This means that the authors of the textbooks are writing about the same subjects, but in very different ways..

The purpose of this study is to get increased knowledge of young people and their experience and thoughts about existential questions, and if the adults in Junior highschool take them into consideration. Our purpose to look at the result in a gender perspective was also a part of this work. Our starting point is the theory of youth, their existential questions and the importance of their identity-work in the late modern society. We interviewed six youth at the age of 15-16. We used hermeneutic theory to analyse the text.

Syfte och frågeställningarSyftet med uppsatsen var att undersöka hur ungdomar som spelar golf på Skandia Junior Tour i Sverige förhåller sig till ämnet näringslära, samt att försöka få en förståelse för hur deras inställning är till kostens betydelse för deras idrottsliga prestationsförmåga. För att besvara syftet konstruerades följande tre frågeställningar; 1) Vilken kunskapsnivå befinner sig ungdomarna på vad gäller frågor av allmän karaktär inom ämnet näringslära? 2) Hur ser ungdomarnas kostvanor ut i samband med tävling? 3)Vilka samband finns det mellan lågt handicap inom idrotten och goda kunskaper inom ämnet näringslära? 4) Vilka könsskillnader finns det vad gäller förhållningssättet till ämnet näringslära?MetodStudien vilar på material från en kvantitativ enkätundersökning med en del kvalitativa inslag. Frågeformuläret innehöll 27 stycken frågor med karaktären fasta svarsalternativ och 7 stycken med öppna svarsalternativ. Vid databearbetningen användes Microsoft Office Exel 2007 och IBM SPSS Statistics 19.