ABSTRACTThe auditor independence is constantly being questioned while discussing whether the auditor is really independent from the client. There are also factors threatening the auditor?s independency and decreasing the legitimacy towards the auditors. One example is the long-term relationship between the auditor and the client.The analysis model is the most useful for the auditor to control his independency. Former studies show that the auditor?s judgments about the threat to independence differed among the auditors.

The purpose of this thesis was to determine what materials should be used when creating a stimulating garden for intellectually handicapped people and whether there are materials that are better than others to use in this kind of environment. How the materials preferably can be used and how the environment should be designed to satisfy the need of each individual will also be discussed. Seriously intellectually handicapped people have the same level of intelligence as a normal 0-2 year old child. It is important to point out that these individuals can not be compared to a normal child in other aspects than the level of abstract thinking and perception of reality. As the grown up intellectually handicapped people have remained a lot longer on this stage of intelligence they have got more experience. (Kylén 1981) It is important with a lot of different experiences for the brain to develop normally, which implies the use of many different materials to achieve the best stimulation (Kylén 1981).

This paper investigates the relationship between the two modernist writers Katherine Mansfield and Virginia Woolf. The two authors had a frail and complicated friendship that influenced their fiction and fictional characters more than the general public knows. My paper investigates how Woolf can have found her fictional story ideas direct from their friendship. With a comparative theory I?m finding and giving examples of how their friendship is reflected in their fictional stories, and I?m backing up my examples with citations from their own diaries, letters and notebooks.

Syftet med detta examensarbete har varit att försöka förstå varför så få homosexuella ungdomar väljer att komma ut offentligt med sin homo-bisexualitet i gymnasieskolan. Min frågeställning löd ?Av vilka anledningar väljer så få gymnasieelever att öppet visa sin homo-bisexualitet?. Metoden jag använt består i tre kvalitativa intervjuer med två lärare och en rektor. Intervjuerna spelades in på band.

Previous research has shown that there is a relationship between trust and organizational commitment. Our research questions were if the three trust-variables ability, benevolence and integrity predict organizational commitment differently. Further we examined if the length of employment affected the relationship between benevolence and organizational commitment. Due to the fact that past studies has shown that benevolence develop during a longer period of time than do the other trust-variables. We made a survey using questionnaires (n=50) in a ?caretaking facility? and using a multiple regression analysis we found that ability was a significant predictor (p=0.032) for organizational commitment.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

The purpose of this essay is to investigate Swedish as a second language acquisition in a group of students with diverse culturul backgrounds. my intension is to find out if a dialogical posture in teaching with focus on the students earlier knowledge,experianses, thoughts and feelings, will contribute to a teaching enviroment where the students can express them selves and listen to each other. the teachers task is to help the students to explore their own thinking.According to the theoretical base of the essay, sucessfull second language asquisition occours in a meaningsfull context through dialogue and interaction between students and teacher as well as between student and student.I have used a qualitative method consisting in participating as a teacher in this group of second language learners during four lessons, observing, taking notes and writing diary. The teaching material used during the lessons was a book (fiction but based on a true story) and the dialogue in the group proceeded from the story we read together..

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Companies spend huge amounts on communicating their brand through marketing. Many of these contact areas where the consumer comes in contact with the brand is con-trolled by the company. The brand image is also affected from outside the company. It can be from users, media, blogs etc.Burberry is an example of a company that got in trouble with their brand image after hooligans where associated with their products. If a company with a brand with a strong image is associated whith consumers that are not compatible with the target group the company wants, there is a risk of a negative affect on the brand image.Our purpose is to investigate and describe the phenomenom when a company brandimage is affected by being associated whith consumers not compatable whith, by the company, intended target group.We have chosen a qualitative research where we use a multiple case study.

The purpose of this essay is to give the reader an insight in the subject of torture. This is done through both an historical perspective and by showing how torture methods are used today, even though torture is prohibited by law. Many refugees who come to Sweden today have survived torture, and the trauma can cause multiple illnesses related to the tragic memories. In addition to physical damage many also suffer from depression and post traumatic stress, due to the experiences of torture.Together with the Swedish Red Cross we designed a questionnaire which was sent to politicians and elected officials. In the questionnaire we asked questions concerning knowledge of injuries due to torture and what treatment options these people have in Sweden.

Svårigheter med uppmärksamhet, impulsivitet och överaktivitet är vanliga bland ungdomar. Förstahandsbehandlingen vid ADHD är farmakologisk, men den hjälper inte alla och flera bieffekter rapporteras. Denna studie undersökte om en åttaveckorskurs i mindfulness för ungdomar med ADHD skulle vara genomförbar, påverka deras grad av mindfulness samt påverka deras grad av ADHD-symtom. Sju ungdomar (14-18 år) deltog i studien som hade en multiple case design. Resultaten visade att interventionen kan betraktas som genomförbar och att en deltagare ökade sin grad av mindfulness.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

The purpose of this essay is to examine what happens with library e-resources after implementing the discovery tool Summon. Summon provides a Google-like experience and uses multiple facet options when users need to narrow their discovery. Observations of change in the libraries e-resources with regards to database searches, click-throughs in linkresolvers and full text downloads are examined through looking at earlier reports and statistics from libraries in America and England. This provides a way to compare with Chalmers University of Technology?s Library.

This study is done together with Sydved AB in the summer of 2012. The purpose of the study is to analyse how different quantity of assortments influence the production for forwarders and harvesters with multiple tree handling aggregate in thinning, by different tree volumes. To make this analyse a time study was performed where three entrepreneurs work has been analysed. Beside the analyse, of different quantity of assortments, has also been analysed how the tree volume and a forest fuel assortment effect the production. The result of this study shows that the quantities of assortments have a significant meaning for the production. The biggest differences are most distinct between one and three assortments in the smaller tree volumes where production goes down if the quantity of assortments increase.

The purpose of this study is to investigate the effectiveness of consumer generated advertising as a marketing tool to encourage online word of mouth. Subsequently, the researchers aim to examine if there are certain design factors in consumer generated advertising that influence the effectiveness of consumer generated advertising in encouraging online word of mouth. The study conducts a multiple case study of several consumer generated advertising campaigns. It consists of in-depth studies of these cases in combination with quantitative analyses of the encouraged word of mouth. The different cases are examined on several design factors that could possible increase the volume of encouraged word of mouth..