Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Lättelement located in Örnskoldsvik AB is one of Sweden's leading companies in the development of building elements in the form of roofs, walls and floors made ??out of light beams. The company has clients from Lund to Kiruna, and from Norway. This means that the elements have high standards when they have to take many different loads from wind and snow due to such wide geographic variation.The roof elements are structured so that the main body is made of light beams with an I?profile.

The purpose of this study is to examine immigrants' experiences of social services' treatmentand their expectations of social services. In this study we have used the following questions:how immigrants have experienced the treatment of the social service, the way in whichimmigrants would like to be treated by social services as well as what kind of beliefs andexpectations immigrants have concerning the social services' duties and powers. We haveused a qualitative method in the study that consists of ten semi-structured interviews. Thetheoretical concepts we have used are culture, ethnicity, cultural competence, professionalismand social psychology. The survey reveals a majority of negative experiences, such as afeeling of being ?tossed around?, suspicion and discrimination by the caseworkers due to theethnicity of the respondents.

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

This essay aims to examine and compare Swedish and Norwegian social work with children. It is a comparative study between two social welfare offices, in districts with similar population and problems, one located in Stockholm and one in Oslo. The main questions were; how is the work organized and carried out, what type of help and assistance is available and what kind of discretion and powers do the social workers have. In our essay we used qualitative methods mostly based on interviews, vignette questionnaires and documents, but also written research. In our analysis we used modern organisation theory and street level bureaucracy to seek explanations.The two welfare offices have similarities and differences.

The project has involved the development of two kinds of shooting targets in partnership with Marcus Bergkvist and Christopher Åkerblom. The project from the client was divided into two parts. This thesis discusses solutions for hands-on transport, development of tripods and an overall design. The second thesis affect resetting systems for the products.The work was done with a process and methodology based on design perspectives. This process has involved the search of relevant data which has provided the platform and opportunity for appropriate and purposeful design work.Concept development has been done using hand sketches and Photoshop, where a simple visualization of different concepts for the tripods has been produced.

If you move from Sweden to Portugal to work as an Art Director at an Ad agency, there are certain things you ought to know. Perhaps even before you decide to move. There are a lot of things that are quite different if you compare Portugal to Sweden, not only the language, but also the design, software, working hours and much more. You have for example two month with double salary, you work till six p.m. and when it comes to maternity leave, you have 100% compensation with no taxes the first four months of every pregnancy.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

Landskrona har under de senaste åren handskats med kriminalitet där gärningsmännen har en ålder under 21 år. De brott det främst handlar om när vi talar om ungdomsbrottslighet i Landskrona kommun är misshandel utomhus och personrån. Trots att kommunen genom framgångsrika åtgärder nått positiva resultat där den tidigare uppåtgående brottstrenden nu stannat av och börjat dala, så ligger de höga siffrorna kvar som pekar på att ungdomskriminaliteten inte minskar i samma utsträckning. Det övergripande syftet med denna studie är att finna och förstå den normförändring som skett i Landskrona. För att studera detta har jag fört samtalsintervjuer med polis, Blåjackor, enhetschef med anställda och ungdomar på Ungdomshuset NOVA, samt använt mig av resultat från en enkät som ca 800 elever från gymnasieskolorna i Landskorna kommun själva fått deklarera sin relation och eventuella delaktighet i brott som misshandel och personrån.

The project has involved the development of two kinds of shooting targets in partnership with Marcus Bergkvist and Christopher Åkerblom. The project from the client was divided into two parts. This thesis discusses solutions for hands-on transport, development of tripods and an overall design. The second thesis affect resetting systems for the products.The work was done with a process and methodology based on design perspectives. This process has involved the search of relevant data which has provided the platform and opportunity for appropriate and purposeful design work.Concept development has been done using hand sketches and Photoshop, where a simple visualization of different concepts for the tripods has been produced.

This examination work is about implementation of Cisco Systems Network Admission Control (NAC) within a leading IT-company in region of Jönköping. NAC is a technique that is used for securing the internal network from the inside. NAC can verify that the client who connects to the network has the latest antivirus updates and latest operative system hotfixes. Clients who don?t meet the criteria can be placed in quarantine VLAN where they only have access to the update servers.

In this study we have examined in which way the horse is used in Equine Assisted Therapy, and what effects the treatment staff experience and describes that the interaction with horses has on girls who self-harms. Our Empirical data was collected through qualitative methods such as interviews, participant observation and informal interviews with a total of six different informants, from five different activities with Equine Assisted Therapy for girls who self-harms. In the analysis we have assumed symbolic interactionism, a theory focusing on the human as a social being, where the self-image alters in the social interaction with other human beings. We interwove this theory with the Biophilia hypothesis, an explanatory model concerning human?s relationship to animals and nature.The conclusions we have found in the results are:Equine Assisted Therapy is a complementary treatment comprises both horseback riding and exercises which is not based on the horsebackEquine Assisted Therapy almost always involves three parts, the therapist, the client and the horse.

This study uses qualitative research consisting of six semi-structural interviews of treatment workers who, in various capacities, have worked with men who use violence against their female partners. The purpose has been to show what the treatment counselor understand to be the reasons behind the men?s violence, what kind of backgrounds and problems they believe these abusers have and, lastly, how they view the male abusers as clients. The empirical data was analyzed through four perspectives and explanatory models derived from the past thirty years of Scandinavian research on the reasons behind men?s violence against women.

Tall (Pinus sylvestris L.) är ett av Sveriges viktigaste trädslag. Med ökad efterfrågan på vedråvara samt ökade krav på naturavsättningar är det viktigt att öka produktionen i skogen. Röjning och tidig gödsling ger ökad volymproduktion men kan ge icke önskvärd påverkan på vedegenskaper som ökad mikrofibrillvinkel (MFV). MFV är vinkeln mellan mikrofibrillerna i cellväggens S2-lager och cellens längdaxel och påverkas av ståndort samt konkurrensen om ljus och näringsämnen. Höga MFV resulterar i sämre kvalitet på papper och sågade trävaror.

Huvudsyftet med denna uppsats är att undersöka effekterna av aggressionsersättningsträning (ART) program på tre kriminalvårdsanstalter och två frivårdskontor. Huvudfrågeställningen som belyses i studien är: förändras deltagarna i ART-program med avseende på empati och attityder till kriminalitet? För att besvara dessa frågor har vi utfört för- och eftertester på tre kriminalvårdsanstalter och två frivårdskontor. Instrumenten som användes i testerna är Davis Interpersonal Reactivity Index (IRI) och Mill's Measures of Criminal Attitudes and Associates (MCAA).Slutsatserna som kan dras utifrån denna studie är att den emotionella empati-komponenten "personal distress" visar en minskning som kan förklaras av interaktionen med ART.The aim of this study is to investigate the effects of Aggression Replacement Training (ART) program in some of the prisons and probation authorities of the Swedish correctional system. The specific questions we are trying to answer are: (1) does ART-program change the clients' empathic concern and (2) does ART-program help in changing participants' attitudes towards criminality? This investigation is based on a quantitative inquiry consisting of Interpersonal Reactivity Index (IRI) and Measures of Criminal Attitudes and Associates (MCAA) tests.The overall results of this study indicate that the emotional empathy-component "personal distress" shows a statistically significant reduction, which can be explained by the interaction with ART..