The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

Background: Nespresso is a part of the Nestlé group and was founded in 1986, in the liaison of the revolutionary new method of brewing coffee. The idea was that everyone should be able to brew themselves a cup of espresso that would taste as if a professional barista had done it. Nespresso has now turned in to a new coffee culture. From the beginning Nespresso only sold their products via their club, Nespresso Club, but in year 2000 they opened their first store in Paris. The first store in Sweden opened year 2006 in Stockholm, followed by one in Malmö year 2012.

The main purpose of this master thesis is to investigate the information seeking of lay politicians, part-time politicians and professional politicians in connection with the possible upcoming fusion of the two administrative regions, Västra Götaland and Värmland. The focus of this study has been to study how politicians use and evaluate information and sources of information, and to investigate if there are any differences in how different categories of politicians seek information. Seven politicians were interviewed using semi-structured questions, and a phenomenographic approach was used to analyze the data. In Sweden there are few available studies of how politician seek information, but some international studies have focused on information needs, information sources, selection and evaluation of information. I have used previous research, and data from respondents to compile and analyze my results in three descriptive categories.

Wood pellets are an upgraded product of residuals from several wood processing industries, for example saw mills and pulp industries. The pellets are produced by pressing the milled and dried sawdust to cylindrical units with a higher density than the initial raw material. Pellets have great benefits compared to the raw material: high energy per volume, good transport and storage properties and homogeneity. Several parameters collaborate in the whole process, which makes it complex. Wood is a heterogeneous material, chemically and structurally dependent on wood parts, habitat and storage procedures.

Menopause is a complex, paradoxical totality and every menopausal experience is differentfrom the other. This essay aims to capture some of the experiences surrounding it.The main questions is what it is that the women of the study share about menopause, andhow they talk about it. The material consists of interviews with eight women from the ages 51to 81, all of whom are either in menopause or have come out of it, and narratives collectedpartly on my own website ?Övergången? (?Transition?) and on the Internet via blogs and adiscussion board on menopause.Using Goffmans theories on interaction and roles and theories about gender and age as asocial construction I discovered that it is ambiguous messages that are thrown at the middleaged woman in menopause. Menopause is not always a welcome part of the role as a woman.The menopause is also associated with aging and a woman is expected to experiencemenopause during a certain age and period in the life schedule, often the middle age.

In the wake of the latest financial crisis, a group of individuals launched the Occupy WallStreet movement. It wanted to change the structures that economic and political life arefounded upon. They believe that the established structures are unfair and exploit the majorityof the population. Researchers critisised the movement saying it was ambiguous because itcould not produce any realistic ideas for change, while others thought that was a success forthe movement.Therefore, the aim of this Bachelor Thesis is to examine the different ideas articulatedby the Occupy movement and present them systematically. Through an inductive qualitativetext analysis six different themes are identified regarding how the movement wants to changethe structures in society to make them fair.

This study has examined if importation of waste for energy recovery can reduce the climate impacts of Waste Management Systems. Using Systems Analysis this study will try to examine the complex waste systems in a systematical and strictly logical way to see how these systems interact and affect each other. Specifically examining the climate impact of waste management systems in England. The traditional way of handling waste in England is through Landfills. Land filling leads to emissions of the greenhouse gas Methane. The EU has put in place a landfill directive that is supposed to lead the member states away from land filling as a method of waste management. Today in Sweden there is a competition for the waste available for incineration. The worsening economical situation together with less product packaging and an increase in source separation leads to a lack of waste available for incineration.

This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.

AbstractThe present thesis examines reading acquisition. The aim of the study is to gain a deepened understanding of various methods used for reading acquisition, how teachers? are dealing with these methods and what aspects require special attention. The overall research question of the thesis is: How can one assess children?s future reading ability and identify a method that is appropriate to this ability? The overall aim leads to several more specifically addressed issues.In the theoretical part, different perspectives and theories about reading acquisition are presented along with different methods for how to work in order to facilitate reading.

In the growing concern for the state of the environment more tools are being integrated in the decision-making processes. Sweden actively makes use of environmental impact assessment (EIA), which is supposed to minimise negative impacts of a project, policy or plans on the environment. The EIA process in Sweden still requires certain improvements to be more efficient. In this study actor interaction was analysed with trust being the framework for analysis. The aim is to find out whether it is possible to use trust as a framework for analysis since trust research is very discipline dependent.

The aim of this Masters thesis is to examine the user service discourses in the field of public libraries that can be identified in four Swedish library journals. Also which underlying causes that control the discourses and the consequences of them are examined. Questions in this study are: which discourses can be found, what characterises them, what kind of different discourses concerning technology in society control the user service discourses and what are the consequences of them. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic.

Suicide research has a long tradition within sociology. Parallel to the Durkheimian tradition, seeking the causes of suicide in societal factors, a more cultural understanding of suicide has been emphasized. Attitudes to suicide have been stressed as important for the understanding of suicide mortality levels in different societies. For Russia, where suicide mortality levels are among the highest in the world, an understanding of this kind might be of particular importance.Based on a survey study from Moscow 2004, attitudes to suicide were studied in relation to social, economic and demographic factors as well as to attitudes to other morally disputable behaviors. Suicide attitudes in different age and sex groups in the sample were further compared to suicide mortality levels in the corresponding groups in the population.

Social enterprises are increasingly gaining ground as an organisational form in Sweden, however the institutional structures for financing these types of organisations are yet to be established. With its usual origin within the civic society, social enterprises prioritise a higher goal than to maximise economic profit, which often causes these organisations to be dependent upon resources from external constituents within its institutional environment. The aim of this study was to examine how a social enterprise, which derives from the civic society, acts to mobilise resources from constituents in its institutional environment. This was executed through a case study of Jordbro Världsorkester (JVO) - a typical organisation in the civic society which takes the form of a social enterprise - by identifying how assets were used to gain resources in strategic responses to institutional processes and examining how institutional processes affects how JVO acts. Throughout the study, qualitative interviews were conducted with JVO and constituents in its institutional environment and a theoretical framework was developed which explains how capital is used to gain more capital in an emergent strategy of strategic responses as the organisation gets in contact with institutional processes from its institutional environment.

The purpose of this study was to investigate how preschool pedagogues in Stockholm and in Tornedalen speak about and relate to creative activities. By qualitative interviews in two geographically distant areas, one minority culture and one majority culture, I have collected information from six pedagogues, three in each area. Values in, and the significance of culture in creative activities have been the main focus. From this study I conclude that all pedagogues agreed upon the creative activity having an extensive role in the preschool work. The role of the individual pedagogue within the creative activity is multiple and dependent on where, when and how the activity is carried out.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..