Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

Utbildningsdepartementet la år 2000 fram ett förslag om ett nytt kärnämne i den svenska gymnasieskolan. I detta ämne ska religion, samhälle och delvis historia ingå. Skulle detta förslag gå igenom så skulle det påverka både elever och lärare. Hur skulle det påverka ämnet religion? I dagens kursplan för religion belyser man vikten av etik och moral, förståelse och respekt för andra människor.

Enligt skollag och läroplan har skolan två huvuduppgifter, att ?ge eleverna kunskaper och färdigheter? och att ?främja deras harmoniska utveckling till ansvarskännande människor". Att i praktiskt arbete i klassrummet genomföra dessa båda uppgifter är ofta svårt. Av tradition dominerar kunskaps- och färdighetskraven skolans arbete och stödet för att utveckla arbetet kring värdegrundsfrågor har länge varit eftersatt.Under läsåret 2004-2005 har jag tillsammans med mina elever i årskurs tre arbetat med samtal kring moral och etik. Våra samtal har utgått från litteratur och film.

Theatre is often seen as an act to entertain or provoke, however the main argument of this paper is that theatre also can be seen as a process to build peace. This study focuses on and explores how artistic processes, such as Forum Theatre developed by Augusto Boal, can be used as a method to promote psychosocial reconciliation in war-shattered areas. With the use of Forum Theatre the spectators becomes the spect-actors, the subjects that act and not the objects that are acted upon. Subjects that are encouraged to try and find solutions to social problems by acting out possible solutions and evaluating them. By analyzing how a number of organizations have worked with Forum Theater on the Balkans and with a theoretical approach combining Homi K.

This paper studies the schoolstaffs experiences of children with ADHD within the region of Kalmar kommun. The aim is to describe and analyze these experiences from a gender perspective. The study is of a qualitative art and is based on six interviews whith school principals. The theory that is used to analyze the six interviews is the theory of socialconstructivism. The study shows that boys and girls generally is treated differently by the schoolstaff.

Title: Att tårta en politiker - hot mot demokratin eller bara lite vaniljvisp i örat?Number of pages: 35Authors: Maja Larsson & Josefin WetterbergTutor: Marina GhersettiCourse: JournalistikgranskningPeriod: Fall 2013University: University of Gothenburg, Dept. of journalism, media and communicationPurpose/aim: Our main purpose with this study is to examine and describe the reporting of two similar events, two pieings of well-known politicians in Sweden. The first incident, took place the 17th of April 2001, whereas the second pieing is more recent, 5th November 2013. We aim to understand the differences between these two with knowledge of the political climate in Sweden, but also by journalistic and scientific tools, such as framing theory and CDA.Material/Method: In order to fulfill the purpose of this study we have chosen to use a qualitative method of content analyzes, the critical discourse analyzes, combined with framing theory.

I denna uppsats beskrivs och implementeras tre alternativa metoder för att skatta kovariansen mellan finansiella tillgångar. De utvärderas sinsemellan och jämförs med stickprovskovariansen. Utvärderingsmodellen innebär simulering av en aktiv portföljförvaltare i en verklighetstrogen miljö. Då kovariansen mellan finansiella tillgångar beräknas med stickprovsskattning blir skattningsfelet stort. Detta fel, eller brus, försämrar portföljförvaltares resultat och alternativa metoder eftersöks.

During the autumn of 2007 I carried out an investigation within the bank and finance Sector. The aim of the investigation was to see how informal aspects could be understood in relation to equality within Bank AB? The main question was: Which are the obstacles and opportunities for equality within Bank AB? To answer the main question I asked the following questions to the material: Are there any gender related different within the organization? How are men and women represented within the internal magazine? Which are the conceptions related to sex/gender within the organization? The investigation is based on a survey, the internal magazine was investigated and finally interviews took place. Throughout the investigation I used organization theory in a gender perspective. With the gender organization theory I examined concepts as structures, leadership, symbolism and changes associated with equality.

The purpose of this study is to use a qualitative approach to highlight the western involvement in Thai orphanages and, on basis of Western moral development workers and volunteers, enlighten how Western colonial heritage can be recreated in the humanitarian economic aid.The study is based on the recent tsunami disaster in 2004 which led to a huge voluntary effort by Western volunteers and organizations who wanted to rebuild the country. Now, seven years after the disaster, the country has recovered well and thanks to a strong turism, and industrial growth, the country has now reached the position of a middle income country with regional power.The study presents a selection of previous ressearch in the area from different critical perspectives. It is a field study based on qualitative interviews with six informants that highlights the individual engagment in humanitarian assistance. Theories based on Post-colonialism and globalization have been used in order to analyze and reach the result of this study..

The purpose of the essay is both to bring forward the threats images, sectors, actors and referents that can be found at the European border between 2007-2010 and to explore whether they change during this period. Furthermore, the essay also intends to review the Copenhagen School?s theory of securitization. The analysis of the essay will be done on the European commission?s ?Enlargement Strategy and Main Challenges?, a rapport that focus on the European border and its enlargement.

The purpose of this paper has been to explore how Internet is perceived, with reference to youth, risk and responsibility, by a section of the population in North-West Skåne in Sweden. The questions central to our area of interest were:- Where does the responsibility for a safe Internet environment lie?- What measures are believed to be able to make Internet safer?- Are the opinions about safety on the Internet affected by an individual'sknowledge and experience of the Internet?- Is there an awareness of which institutions are involved in Internet safety?We compared the results of our survey with earlier surveys done by SAFT and Eurobarometern. Additionally we compared various categories such as gender and age to discover any patterns within the groups.There is a clear conflict in the answers given by the group we studied, between the desire to have access to all the information and experiences Internet has to offer and the desire to protect youth from inappropriate content and/or influences from unknown sources. While we did find concern regarding issues of safety we did not find any indication of "moral panic"..

Syftet med föreliggande studie var att undersöka sambandet mellan elevers attityder, subjektiv norm, upplevd kontroll, intentioner, rättfärdiganden, motivation samt självvärdering i relation till benägenhet att fuska eller att avstå från att fuska. The theory of planned behavior (Ajzen, 2006) har använts som teoretisk modell för en enkätundersökning med 122 elever i grundskolans årskurs 9 och i gymnasieskolans årskurser 2?3. Resultatet av studien visar att intentionen att utföra ett beteende, som i denna studie är fusk, är den viktigaste prediktorn för beteendet i fråga. I föreliggande studie har även kunnat styrkas att rättfärdigande av eget fusk har en avgörande roll vad gäller beteende och intention.

The main purpose of this Master Thesis is to describe students experiences of learning with Webquest för barnmorskor (Webquest for midwifes) at the University Library of Karolinska Institutet (KI), Stockholm. To investigate the possibilities of acquiring information literacy in higher education with the webquest model a qualitative case study is carried out, based on five interviews with students. The students? perceptions of the webquest course and their ideas on information seeking and information literacy are being analyzed in relation to a framework of learning theory and information literacy expressed by documents and librarians of KI. A descriptive presentation is structured from the main themes that emerged in analysis within the frames of my research questions.

The aim of this study is to examine which factors in a traffic wardens? situation at work that promote and which that inhibit satisfaction at work. The aim of this study is also to examine if there are any differences in the work experiences for traffic wardens that work alone versus those who work in a team of two. The following questions are examined in the study:?Which factors promote and which factors inhibit the work situation for traffic wardens??Are there any differences between traffic wardens that work alone and those who work with another colleague?The selection consisted of eight traffic wardens, of which four of them work with another colleague while the other four work by themselves.

The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.