Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

When creating a good lighting design it is crucial to know how different types of lamps work. Knowing what kind of light they emit and in which situations they work well is also very important. In this master thesis I present different types of lamps and give an account of how light is spread through the different shapes of luminaires, reflectors, filters and so on. I write about how our eyes register radiation and connections between lighting and how it makes us experience space. Furthermore I deal with the effect of artificial light on living organisms and the environment. After the theoretical studies I deal with the places I have visited to study how different lamps and luminaires work and look like in existing lighting designs. These visits have also been inspirational to my lighting proposal for Bokenäs. Bokenäs is Volvo?s resort and conference center which is situated on the Swedish west coast.

This examination paper defines how educators work with esthetic, and esthetic learning in pre-school. I have done research by interviewing four pedagogues. The result shows that the pedagogues does work with esthetic and practice esthetic learning processes, but their work shift. Some pedagoues practice strong esthetic and some practice more modest esthetic. Some of the pedagogues are more aware than other of the esthetics influens of the childrens life long learning.

My interest in the problem I have chosen has grown from my practise as a music teacher in Swedish compulsory schools. It springs from my own reflection, that the content pupils meet during music lessons in year 4-6 of compulsory school, seems to vary. My ontological and epistemological standpoints belong to a life-world-phenomenological way of thinkink. This kind of thinking implies that human beings are indissolubly connected to the world, which means that the only way to access the world is trough human beings lived experience. The aim of this study is to describe and analyse how music teachers, who work in years 4-6 of compulsory school, talk about the subject music and its content in relation to the new curriculum, Lgr11.

Tussilago farfara, coltsfoot, is a troublesome perennial weed with deep lying rhizome, which can vegetatively generate new plants. The mechanical control of coltsfoot that is used today, "starvation", which consists of several cultivations of the soil, which fragmentises the rhizome. This results in production of new shoots, which leads to depletion of nutrient resources; as long the new plant is not allowed to establish. However, very little research has been done to investigate how the starving technique affects the regenerative ability of coltsfoot. The purpose of this experiment with coltsfoot was to investigate how fragmentation and burial depths affect the time of emergence, number of emerged shoots per rhizome fragment, number of shoots per node, and if the germination ability within nodes changes during the experiment.

?Life on a delicate thread?Baptism and godparenting in Bottnaryd and Ulricehamn 1781-1783The aim of this study is to discover if there were differences between the baptism traditions maintained in a typical rural parish and in an urban town parish in the period 1781-1783 and to suggest possible reasons for any differences found. Baptism records from rural Bottnaryd parish and the town of Ulricehamn were studied and compared. In both communities, parents were anxious to have their child christened on the day of birth or the day after. They did not want to wait until the following Sunday, as church law prescribed. Infant mortality was high and if the child died before it was christened, it would not go to heaven.

The food prices in Finland and Sweden have been a subject for discussion for several years back in time. From the opponents against further European integration one have often heard that the EU and EMU entrance have made an negative impact on the food prices. This study show us that the impactof the entrances was extensive in the short run but rather finite and insignificant in the long run.Other important factors that describe why food prices fluctuate is also discussed. The mainconclusion is that other factors than the EU and EMU entrance should be seen as more likely whenit comes to the development of food prices. The essay is principally based on quantitative statistics of food prices, analysed in the light of economic theory..

There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.

Companies of today are facing a development where it is more significant to focus on existing customers since the approach constitute a more cost reducing way, compared to finding new customers. During the last decades the marketing has therefore moved towards a relationship based marketing. Companies emphasize creating long-term relationships with customers, instead of consider the sale as a non-recurrent phenomenon. To engender customer loyalty has been an essential objective in the creation of long-term relationships.In this essay the authors have chosen to do a study which enlighten how companies in the ready-made apparel business produce added value to their brand and through this generate customer loyalty. Through a case study we analyze how Filippa K, Tiger of Sweden and Gant do to maintain value in their brand, in both a business- and customer perspective.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Market capitalism sets the conditions for how the world is conceived, experienced and organized at various spatial scales (global to local). Currently, competitiveness, entrepreneurship and economic growth are key values that shape how the world is conceived, experienced and organized. Discourses of place marketing, place branding, and the construction of places as (economic) products, are part and parcel of the heightened commodification of space. Tourism has been a major factor in the commodification of place and space. More often than not, tourism has been seen as a possibility for peripheral places, in their struggle finding new ways towards development.

This two year master thesis reviews the possibilities for how public libraries and geriatric care can cooperate on a long-term basis. By using a project called Prosit the study shows which approaches and actions that worked in order to create this kind of successful collaboration, and which ones that didn't.The theoretical framework consists of the sociocultural perspective developed by psychologist Roger Säljö in meaning to emphasize how these two departments can learn from each other. The theory also underlines the fact that both public libraries and geriatric care can develop their own way of improving the elderly?s daily life by working together. The thesis method is qualitative and based on Virginia Braun and Victoria Clarke?s thematic analysis.