The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

We have chosen to focus our study on conflicts and handling of conflicts in a classroom environment. We are addressing problems such as the teachers? roll in a conflict, the importance of solid leadership in the classroom, students? agency, defense mechanisms in coping with conflicts and so on. In this paper there is a review of different perspectives on conflict and of understanding why conflicts occur the different reasons for the conflicts. Our observation study took place in a grade three classroom, in a mid-sized town, during a regular school day.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

This essay examines how age, power and agency is represented and reproduced in contemporary Swedish picture books.This is done through a combination of discourse analysis and literary analysis.It uses theoretical perspectives from sociology, and views childhood as a social construct. It sees discourse and language use as both representing and constructing social reality in the tradition of Norman Fairclough and critical discourse analysis. The main results is that the discourses of childhood in the material construct children as a separate group in society, and childhood as a special time in life. Children is portrayed as both social actors and in need of protection from adult themes and worries..

As a teacher in baking and patisserie courses there can be difficulties in following the curriculum for Patisserie 1. If this leads to an education that is not the same for all the schools in the country, it creates a problem that has to be solved. The results of this investigation show that teachers generally do not follow the curriculum but instead chooses their own solutions. Some conclusions that have come forth are that the National Agency for Education needs to make the curriculum clearer and give tangible examples of products, that can either be classified as easy or complicated, in the field of baking and pastry courses. I have chosen the standardized interview method.

This report presents the preliminary study and work for the development of a site structure for the upcoming reengineering of inter-tool Infopunkt. The report describes how I have conducted a study regarding the current inter-tool information center and its development potential. Thereafter compiling the information to develop a comprehensive design approach to create a sitemap. The sitemap illustrates a new updated page structure for Infopunkt and was the primary goal of the thesis. The sitemap I have developed will form the basis for the agency that will later on develop the new updated version of Infopunkt..

This qualitative study is about motivation and experience of support among non-kinship fosterparents in a child welfare agency (NGO), in Paraguay. The empirical data where collectedthrough out six semi-structured qualitative interviews, with totally eight foster parentsparticipating. The aim of the study was to describe and analyze what motivates foster parentsand how they experience support from their formal and informal network. Further theobjective was to investigate how support (may) affect motivation and enable good foster care.Theoretical concepts such as solidarity, intrinsic and extrinsic motivations as well as socialsupport where used to analyze the data.The results show that there are many different motives and motivations (intrinsic andextrinsic) that correlate in the decision to become and continue to be a foster parent. Amongthem social involvement, the wish to make a difference in a child?s life, have something tooffer as a family and personal satisfaction seems to be the most frequent reasons.

Syftet med uppsatsen är att utveckla förståelse för VD-bonus kopplad till prestation och användningen av bonustak. Undersökningens intention är att hitta forskningsproblem för en djupare studie. För att skapa förståelse kring detta valde vi att göra en kvantitativ studie av de 33 mest omsatta bolagen på Stockholmsbörsen. Vi genomförde telefonintervjuer med nio av dessa där vi ställde frågor kring hur företagens bonusutformning såg ut, vilka mål och mått bonusen baseras på, hur bonustaket var utformat samt orsak till bonus, mål och tak. Det teoretiska fundament som vi bygger våra diskussioner på är agent- och stewardshipteorin.

Bakgrunden för denna studie är problematiken kring beslutsfattande. Tidigare forskning visar att en individ dagligen fattar en mängd medvetna och omedvetna beslut. Dessa beslut faller sig olika utefter vilka erfarenheter, preferenser och känslor individen har och hur detta påverkar individen vid köp av dyra sällanköpsvaror. Syftet med studien är att identifiera faktorer och personlighetstyper som influerar köparens beslut gällande dyra sällanköpsvaror..

Uppsatsen ämnar utföra en intersektionell analys av hur kvinnliga rappare diskuterar cunnilingus i sina texter. Utförandet av en intersektionell analys innebär att undersöka, beskriva och tolka någonting utifrån ett sociologiskt perspektiv som tar hänsyn till hur samverkan av olika sociala maktstrukturer skapar förtryck för olika samhällsgrupper. För denna analys innebär det att se på hur cunnilingus diskuteras av kvinnliga rappare i relation till deras kön, klass och etnicitet, för att se hur diskussionen påverkas av dessa sociala faktorer..

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

konsumenterna för att kunna tränga igenom ett samhälle starkt präglat av mediebrus. Deträcker inte att öka frekvensen av reklam då konsumenter visar en allmän reklamtrötthet. Dentraditionella marknadsföringen har tappat sin effekt och nya marknadsföringsmetoder, såsomgerillamarknadsföring, har vuxit fram. Genom annorlunda metoder kommunicerargerillamarknadsföraren med mottagaren med målet att nå maximal effekt med minimalaresurser. Denna metod har främst tillämpats i små och mellanstora företag, medan störreföretag tenderar att förbli mindre innovativa i sin marknadsföring.

Advertising in responsive websites is a quite new phenomenon and has therefore, previously not been a target for any mayor research. Todays society, where new technological innovations persistantly supersede others must be seen as a possible changer for how companies advertise to this society. This paper sheds light on many of the difficulties connected with advertising for responsive websites, but also possibilities and advices for the future. Through a litterature review and a focus group with respondents from a large communication agency in Umea?, insights, implications, solutions and thoughts both connected to specific websites but also around advertising for the future as a whole is presented.

In connection with the admittance of the EC-directive (99/31/EC) in Swedish politic, through the constitution of waste depositing (2001:512) at year 2001, the rules about management the landfills and leachates tightened. At the landfill Vissberga in the municipality of Hallsberg, a leachate treatment plant was constructed just a year thereafter. This treatment plant consisted of an aerated pond with a following land treatment and a willow cultivation to replace the land treatment during the summer. In this case the parameters, which were estimated as the most important to reduce, were iron and nitrogen. The iron would react with the oxygen-rich water in the aerated pond and precipitate to ferric-hydroxide and than settle in a calm zone of the pond.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.