The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This c-level essay examines Sweden?s municipalities? tourist sites in web development in relation to web 2.0. The study?s main purpose is to give a general overview of how Swedish municipalities use the web as a communication channel for their tourism information. The study also examines differences between large and small municipalities, because smaller enterprises have different conditions than larger enterprisers.

What can make us identify ourselves with places? Why do we feel stronger for certain environments? Is it possible to change the identity and how can we do it? What exactly is building identity on a site, what elements it is safest to hang on to when the wind of change is blowing? In this paper, I?m going to discuss the subject identity in different ways and from different angles. Important questions I have had, has been how to analyze a site and what is the importance of identity and the possibility of changing it?The first part of the paper aims to provide an introduction to the concept of identity. I'm giving a short explanation of what identity is and how places relate to identity.

The oral sensory ability in children can be assessed through test of intraoral stereognosis and two-point discrimination. Currently, these two tests are not frequently used in clinical settings, and normative data are not always available. The aim of this study was to establish normative data for these two tests in children aged 5;6 to 7;0 years. Further, intention was to compare the results with respect to age and gender. In total 103 children participated, 49 boys and 54 girls.

The aim with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.

The purpose of this paper is to illustrate how librarians andteachers work together and with the help of other researchtry to understand what influences this cooperation. The studyis based on the following questions:1. These two professional groups have differentprofessional identities and work in two differentprofessional cultures. How does this affect theircooperation?2.

In this final thesis a study about welfare indicators in the Swedish milk production has been carried out. The system Swedish Animal Welfare Monitoring Scheme developed by the Swedish Dairy Association has been used as a base and the EU project WELFARE QUALITY® has also been used as a source of information. Focus groups have been used as a qualitative investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way.

The development that the Swedish society has experienced during the last four decades and the higher part of the population coming from foreign countries calls for a more intensive research on the situation of these groups. The purpose of this study is to find explanations of the differences in the share of immigrant politicians in Linköping and Norrköping. The starting point of the study is a model of factors assumed to affect the representation of immigrants in the municipality assemblies. The immigrant composition, the municipality organization and the view of democracy of the politicians, are all assumed to affect the civic participation. The civic participation is then assumed to affect the representation of immigrants in the municipality.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Survey's purpose is to illustrate why and how the process happened when Piteå relocated its commercial port away from Skuthamn to the new construction on Haraholmen 1950-1973. How decision-makers worked to achieve their goals, how the work changed and what incentives motivated them to act. The results showed that the decision was taken not to retain the existing commercial port in large part due to Skuthamns physics attributes, which made it impossible to ship large deep vessels from there. The reason that the decision about the port took such a long time was due to a local political conflict which was based on interest in the ownership of Haraholmen. The reason for the location of the trading port became Haraholmen had political backgrounds.

This thesis aim to investigate the living conditions among marginalized habitants of suburbs in the Swedish welfare state. To approach an understanding of the complexity of marginalized urban areas, this thesis focus on studying the Stockholm suburb Husby in a context of the May riots 2013.The research method used is qualitative interviews with seven informants, who have a connection to the Husby area.The theories applied to the empirical material is Gösta Esping-Andersens theory on welfare state regimes and Loïc Wacquants theory on advanced marginality, also known as ?The new urban poverty?.By observing the complexity of the Husby riots in a contextual aspect of the Swedish welfare state and the living situation in Husby, the analysis has shown that the Swedish welfare model is going through a changing process. This process means a shift from a social democratic welfare model towards a more liberal regime, with an increased privatization of public welfare and a focus on individual responsibility regarding the citizens own living conditions. Husby as an area is characterized by a low socioeconomic status, a high level of unemployment and poor school results.

There is a need for examining the accessibility of public web sites and for several reasons. First, public organizations possess considerable amounts information of interest to its citizens and which ought to be easily accessible. Secondly, international and national guidelines for web publishing support the different types of requirements experienced by web users and, in particular, with regard to accessibility for people with disabilities. The thesis examines the design of public web sites from two different aspects. Web sites can be built up and structured from the management view of the public organization, or, they can be constructed with a view to user needs and requirements.

Today there is a research project undertaken by the Swedish University of Agricultural Sciences along with Wången (a highschool specialized in trotter training), which focuses on trotting horse training, performance and health. The project investigates how exercise intensity and feeding strategies affect the development of growing horses. The project includes two groups of horses where all 16 horses are fed in the same way. One group of eight individuals are trained 100% compared to conventional training and the other group are trained 20% less than the other group. All horses are trained twice a week and are out at pasture beyond that.

Undersökning: Undersökning av de tjugo största svenska bolagen (sett till börsvärde) på Large cap.Nyckelord: Goodwill, nedskrivningstest, antaganden.Syfte: Syftet med uppsatsen är att undersöka hur de största svenska bolagen på Large cap organiserar sina nedskrivningstester och vilka effekter de nya goodwillreglerna har på resultatet och utdelningarna.Metod: Vi har genomfört intervjuer via e-mail med representanter från de största svenska bolagen. Sedan har vi analyserat svaren med den teoretiska referensramen som grund.Slutsatser: Sex av sju företag organiserar sina nedskrivningstester internt efter en, för varje företag, specifik mall. Antagandena som görs i samband med nedskrivningstesterna ger upphov till olika mallar i respektive företag vilket försvårar jämförbarheten företagen emellan. Nästan alla företag identifierar en positiv resultateffekt av de nya reglerna men eftersom inga nedskrivningar har genomförts så är det oklart om den positiva resultateffekten erhålls i ett längre perspektiv. Inget av företagen identifierar några utdelningseffekter av de nya redovisningsreglerna..

The aim of this study is to examine which factors in a traffic wardens? situation at work that promote and which that inhibit satisfaction at work. The aim of this study is also to examine if there are any differences in the work experiences for traffic wardens that work alone versus those who work in a team of two. The following questions are examined in the study:?Which factors promote and which factors inhibit the work situation for traffic wardens??Are there any differences between traffic wardens that work alone and those who work with another colleague?The selection consisted of eight traffic wardens, of which four of them work with another colleague while the other four work by themselves.