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.

I have in this study examined, through qualitative interviews, how adults with foreign background that are pupils in adult education in Sweden, understand the concepts democracy and dictatorship. Their expressed understandings have been compared with their former life experiences as well as with the aim of the social studies to create a qualitative understanding of essential social concepts. My starting point is theories about the adult in leaning processes. It has been assumed that the adult interprets the world much through former life experiences. I have also relied on the idea that having a qualitative, more scientific, understanding of essential subjects is important for the adult as a member of society and participator in the on-going political debate.

The purpose of this science of Art History research paper is to find out the meaning of Cats in Art. I have limited my studies to the Nationalmuseums picture gallery and found forty paintings with cats. I have chosen sixteen of these to furthur analyze typographically and chronologically from a symbolic perspective. The forty paintings from the Nationalmuseum were created during four centuries, with the first being painted in the Sixteenth Century. I have studied the cats dimensional placement in the picture, if the cat is in an outdoor or indoor environment, with people and if the cat is active or passive.

The aim of this study is to investigate methods of collection development, the users? influence on selection and quality aspects, focusing on non-fiction literature in Swedish public libraries. To find out opinions of collection development, I use the method comparative literature study. Antonio Gramsci?s concept hegemony forms the theoretical background, and hegemony as concept is related to a library context by using Maj Klasson?s text on the librarians? different positions of authorities.

Patienter på IVA är utsatta för obehagliga upplevelser, både genom sjukdom, behandling och vårdmiljö. Närstående beskriver känslor av overklighet och skräck. Patienter minns drömmar, mardrömmar och faktiska händelser lång tid efter intensivvårdsvistelsen. Dagbok används på många IVA-avdelningar för att ge patienten ett underlag att bearbeta händelser och eventuella minnesluckor från vårdtiden. Syftet med litteraturstudien är att belysa betydelsen av dagbok för IVA-patienter och deras närstående.

Children and teenagers of today have grown up with digital media. According to Olle Findahl's report "The Swedes and the Internet" (2009), adults as well as children are online more and more. Our experience is that at many workplaces as good as everyone use computers and everyone is expected to have digital skills. However at most schools the reality is far from this. According to Findahl's report from 2009, 99 percent of all pupils (in Sweden) have access to computers and Internet, yet it is rare that they get school assignments where the use of Internet is acquired (Findahl 2009).The purpose of our paper is to understand how digital media can be used as a resource for learning, through the perspective of young people.

The overall purpose of this study has its starting point in theories about the consuming society and its advertising. I have examined what kinds of methods that are being used in TV-commercials for beauty products, to influence the consumers. To study advertising, a semiotic method, symbolic interactionism and other theories which discuss symbols and influences, have been used. Six different TV-commercials for beauty products have been examined.The results from this study indicate that the advertiser apply to feelings such as, happiness, a sense of satisfaction, status and success, to affect the consumers behaviour. The findings in this research are discussed in the light of different theories which deal with the significance and the meaning of symbols..

This essay examines the relationships between the different elements in Lisa Jonasson?s collage Existentiell Progg #6 and her very detailed technique. The essay has as its aims to understand and analyze both the details and the wholeness of the artwork and to try to put the collage in an art historical context. The thesis finds that Existentiell Progg #6 has a connection to the imagery of Africa and other collage artist such as Hannah Höch and Nancy Spero, which also gives the paper a perspective of feminism in the arts. The paper continues to create an understanding for the collage work by putting it in to Theodor Adorno?s theories about nature, the human being and the animal kingdom.

What is the European Union (EU) and which countries should be part of it in the future? These questions became topical during the first part of the 21st century when political and geographical changes hasten the need to decide the nature of the European cooperation. In the European Constitution, that never come into force, the European values that a key role but was taken away in the succeeding Lisbon Treaty. Nevertheless EU continues to expand, recently to the East and non-European countries asTurkey are now on the ?waiting-list?.

The notion of firms interacting with technology is not new; these types of systems were already in place in the mid eighties. E-business users worked with connections between their inbound logistics and procurement systems, and suppliers? order-entry systems. When these connections were described for the first time the vertical links between two, or more, value chains in a value system received more attention in firm strategy. The design of the linkages in the value system was said to be a product of the need for coordination and relative bargaining power.

The economic growth we have experienced the last century is based on limited natural resources. Whether these resources will last for a further economic growth is widely debated. Pessimism and optimism have each been influential philosophies in debate whose opinions can be conceded as two opposing opinions. In this paper we have analyze these opinions from an economics perspective. To study this further, the construction and meaning of the pessimistic and optimistic arguments have been applied implicitly on the Leontief production function and the Solow growth model.

ABSTRACTThe aim of this study was to ascertain whether there was any interest among dental hygienists, raising their level of competence throught attending additional courses or gaining further qualifications. The study was carried out by sending out two-hundred questionarires to randomly chosen dental hygienists. After one remainder come the answer frequency up to 66%. The study shows that many of the dental hygienists are interested to study at college. Many wanted raising level of comtpetence by education, wich also the study shows.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

In today?s IT-community, consumers use the internet in a increasing rate to find information or to purchase products and services. This has led to a growth in the market, but also a greater competition between e-stores and web shops. To separate yourself from the masses has become more important, the question is; what strategy should the IT-salesman use? The meaning of this scientific study is to find and focus on witch the primary factors/aspects are, that controls and is the very foundation for the consumer making a purchase, by using the internet.