ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

Child health care in Sweden is today automatically informed of newborns in the district and itis therefore natural for the maternal and child health nurses to contact and invite the new family to the child welfare clinic. So far the social services in the studied county have not reported new adoptive families to the child welfare clinics; instead the families have to contact the clinic themselves. The aim of this study was to investigate how social services inform the child welfare clinics of new adoptive families. The aim was also to investigate how and when the maternal and child health nurse thinks that contact should be established and what information/knowledge she feels a need of in contact with new adoptive families. The study has a qualitative design and interviews have been conducted with social workers, a representative of an adoption agency and maternal and child health nurses working in child welfare clinics.

We started out the study with a preconception of culture as something that creates difference between groups of people, which had been verified by our prior research. We also had a sense of culture as a polysemous term. Our assumption is also that there is an opinion within social work practice that Swedish social workers are faced with a cultural barrier when encountering immigrant clients.In this study our aim is to examine constructions of the terms cultural competence and culture. Constructions of the terms ethnicity and ethnic diversity are also observed, although the main reason for this is to show what relation these terms have to the terms cultural competence and culture, and how they may give each other meaning, according to the theory of social construction. In addition to constructions, we also aim to bring out discourses around the terms, upon which we will create a discussion about power and dominance informed by post-colonial theory and critical discourse analysis (CDA).

BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.

The world is facing huge challenges to overcome the climate crisis. A contributing actor to the environmental footprints are the textile industry and their production processes, which highlights the importance to act. The purpose of this study is therefore to investigate how a middle size company's purchase- and design department work to contribute to sustainable fashion and sustainable consumption. As well as to examine the challenges and possibilities that the fashion company faces in its sustainability work. The qualitative study has been prepared and is based on 15 interviews with employees in the purchase- and design department.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

The Landscape Architecture Program at SLU, Ultuna provide several design courses. Within these courses, students are mainly introduced to one type of design process, a process based on the specific site and its conditions, known as Genius Loci. This report presents a course and a design methodology from Cornell University which aims to provide students with tools for a more conceptual way of thinking about design and architecture. The design method is presented in two stages. First an introduction to the course description and objectives.

In this essay, I research and discuss new spirituality (or what is commonly known as New Age) within some congregations in the Church of Sweden, Gothenburg. I question how and why this new spirituality has come to be accepted in parts of the Church. My hypothesis is that the church is a part, and a reflection, of a larger change throughout society, and I claim that this change depends much on the individualization and globalization during the last decades.The research is conducted through interviews with representatives from the Church ofSweden who are in charge of new religious activities. During these interviews we discuss their views on the change that has already taken place and is going on today.The interviews are then analyzed by applying rational choice theory on them. I discusswhether the Church can be seen as a producer of goods and services and if the churchgoers canbe seen as consumers of these goods and services.

During the past decade environmental challenges have been intensified and given increased attention. This implies that businesses in all sectors strategically need to manage these challenges. The service sector is often considered as a sector with a low environmental impact if the direct environmental aspects are assessed. Still, it has been argued that the environmental impact that the sector gives rise to can create severe indirect environmental impacts. The products and services that are produced by this sector have a relatively limited use of physical resources which may make the environmental impact challenging to visualize. Banks belong to the service sector and it is partly banks that make the development of societies possible.

The aim of this masters thesis is to study the reliability of the URL as the link between a bibliographic record and a web resource. The Swedish catalogue services LIBRIS and NetSök have been evaluated on three different occasions, to study how these services have succeeded in giving access to web resources by using URLs. Because URLs are changeable, we have tried to find out common characteristics of the URLs in broken links. To accomplish this study we have used a quantitative approach and evaluated five percent of the web resources in the catalogues using a random selection. We have also used documentation relevant for our study, among other things to illustrate previous studies of the nature of web resources and alternative solutions to URLs as access points to web resources.

The study deals with the beliefs that relatives of alcohol and drug dependent persons, and representatives from social services have to the various forms of support available for the relatives. Those who participate in the study points out that there are many people who have a need for support as a relative of an alcohol or drug addicted individual, but that there are circumstances that make them choose not to seek assistance. The study shows that the relatives can experience a reluctance to seek support from social services because of how the organization looks like. The study is qualitative, where the collection of the empiric material has consisted in six semi-structured interviews. Three of them have been with relatives of alcohol-or drug-dependent persons and three have been with social workers in various professions, whose work consists of helping both the relatives of people with alcohol and drug dependence as well as people who are dependent.

World wide globalization and the rapid development of the Internet have lead to significant changes for companies around the world. The world has ?shrunk? and increased supply of goods and services has lead to a more intense competitive situation. As the market changes, so does consumer behavior. Today?s consumers do no longer wish to be treated as a group, rather they are looking for products and services that specifically fit their personal values.Recent years, the consumption of digital consumer electronics has sky-rocketed.

Problem: De teorier om strategier som finns idag och som används kan synas vara föråldrade. Då information skiljer sig från de traditionella tjänster och produkter finner vi ett behov att undersöka hur vidare strategierna kan användas inom den mobila kommunikationen och den nya ekonomin. Syfte: Syftet med denna uppsats är att skapa förståelse för möjliga strategier som kan göra mobila tjänster lönsamma. Metod: Vi har använt en kvalitativ undersökning med ett positivistiskt angreppssätt. Genom en abduktiv ansats kommer vi att föra en diskussion genom teorin samt empirin.

This study, which was conducted in Sweden, was based on four qualitative semi-structured interviews. The aim of this study was to create an understanding of how a municipality designs the sanction for youth offenders called ?youth service? based on the law that establishes the existence of such a sentence. We interviewed social workers that work at the department of youth service in the municipality of Gothenburg, who exclusively deal with youth offenders? sentenced to youth service as their job assignment.

This report is a part of the process of enhanced cooperation between fire rescue services in the region of North West Scania. The aim of the report is to study and analyze how the fire rescue service should be structured, in terms of rescue units and personnel, if no account is to be taking to the current organization. Two types of accident are considered in the report, traffic accidents and building fires. These are more affected by decreased response time than other accidents. Several suggested organizations are presented and they are evaluated with the computer program REP.