This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The purpose of this paper is to examine how LKAB are portrayed in the newspaper Dagens Nyheter (DN). The methods that were used were: Critical Discourse Analysis (CDA) combined with Critical Linguistic Analysis. These were used since they help to reveal the structures and unconscious meaning and power of word. It gives the tools to see how authority, power and meaning of words are constructed during social practice of the way they are used. To complement the method the theories that?s used are discourse analysis since CDA is both a method and a theory.

Globally, coastal ecosystems like mangrove forests, sea grass meadows and salt marshes are well known for their ability to capture and store atmospheric carbon effectively. In Sweden, there is still limited knowledge about local coastal ecosystems with similar functions, with alder swamp forests being an interesting example. Therefore, this study aimed to increase knowledge of the factors that can contribute to the potential carbon sequestering ability of alder swamps. Vegetation data and sediment samples were collected from a total of 37 sampling plots across four alder swamps in Bohusl?n on the Swedish west coast.

The aim of the study was to investigate how Parkinson?sdisease affects the individual?s ability to give feedback in face to faceinteraction with a significant other and how this affects the conversationalinteraction. The study applied a qualitative approach, using ConversationAnalysis and Activity based communication analysis with altogether fourdyads. The results showed that Parkinson?s disease may have an effect onthe ability to give feedback, shown in an atypical pattern of feedbackpreventing the fulfillment of individual goals in the interaction.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

Title: The battle of the budget ? Communication in a modern policy (Slaget om budgeten ?Kommunikation inom den moderna politiken)Numbers of pages: 39Author: Niclas KarlssonTutor: Peder Hård af SegerstadCourse: Media and Communication studies CPeriod: Autumn 2009University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: The purpose of the paper is to see how Minister of Finance Anders Borg andthe Social Democratic economic spokesman Thomas Östros communicate their messages tothe public.Material/Method: The material is the minutes of the budget debate in the SwedishParliament. The method is rhetorical analysis and content analysis.Main result: Trust making is very important for both of them, especially when the financecrisis reached Sweden. The most common rhetorical quality is ethos.Keywords: Strategic political communication, rhetorical analysis, political trust..

The purpose of this Masters thesis is to make a critical analysis of Journal Impact Factor JIF. JIF is today the most widespread quantitative measure for evaluating scientific journals. Although it is internationally used and is considered authoritarian many problems have been observed. This has led to that the validity of JIF has been questioned. To identify JIFs limitations the following issues have been raised: Which are the problems with citation analysis? What criticisms have been directed towards Journal Impact Factor as a measure for evaluating scientific journals? The theoretical framework consists of theories about citation behaviour and a discussion about the characteristics of a scientific journal.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The purpose of this thesis is to study the relationship between the definition and bibliographical classification of a certain academic subject; social anthropology. The theoretical framework consists of views held in Information Science regarding the definition and classification of subjects. The methodological onset is based on hermeneutical concepts that allow an extended analysis of abstract structures of thought. This analysis comprises of two parts; a descriptive analysis and a comparative analysis. The result of the descriptive analysis, whose aim is to describe the academic subject social anthropology, shows that this is not easy to define, instead it is nowadays almost the same as cultural anthropology.

The objective of this study was to investigate how power relationships between journalists and politicians were shown in the fictional BBC tv-series ?The Hour?. We wanted to investigate how these power structures is narrated by the producers of the series and what impact the narration could have to the audiance of the 21th century.We choose to analyse a total of 12 scenes from all of the six episodes, which are all set in Britain during the beginning of the Suez Canal crisis in the 1950?s, all seen from a BBC editorial point of view.In our analysis we chose to use two different kind of methods, the first one was a situation analysis and the second one a text analysis. The situation method was useful to get a perception of the relations between the participants .The text analysis we used to analyse what was said in the tv-series and to interpret underlying motives.The fictional form necessitated a personalization of power structures, in the sense that each and every power was represented by a single character; political power was for instance represented by the character of Angus McCain.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

Heath star moss (Campylopus introflexus) is an alien species in Sweden and is currently classified as composing a "very high risk? of becoming invasive in the country according to SLU, and has in several parts of the world taken over large areas in a short time. The moss is characterized by its preference for disturbed and burned land, something that occurs on the heathland in the Sandsj?backa nature reserve, when burning for nature conservation purposes is carried out annually. Sandsj?backa's heathland is a valuable ecosystem and is one of the few heathlands in a favorable condition that remains in Sweden after strong reforms in modern agriculture in the last century, which led to forest succession of these cultural environments.

This thesis deals with the compatibility between analysis software Revit Structure2012 and Robot Structural Analysis 2012. The purpose is to become more aware ofinformation management models to be compatible across different softwareapplications. The structural model is made to be optimal for the compatibility of othersoftware Aim is also to gain an understanding of the transferring methods that exist,and which method is most convenient to use and to examine whether the methodswork in practice. Objective of this project is to make the modeling processtime-efficient for constructors. Models do not need to be structured in severaloccasions in different software; it only needs an optimal model that transfers properlybetween software.The method used in the thesis consist cases where the transferring process isexamined.

This study is a critical discourse analysis of Swedish newspaper articles about prostitution. The purpose of the study is to investigate which discourse/discourses about prostitution that is/are adressed in the articles and identify the power relations and meanings that are constructed by the different subject posititions in the articles. Apart from critical discourse analysis social constructionism and a discussion about gender are applied in the analysis. The results supports findings in earlier research about prostitutionin Sweden; that the debate is focused around prostitution as sexual domination or prostitution regarded as a voluntary choice which rises demands of human rights for sexworkers. No prostitutes or buyers of sex where given the opportunity to comment on the matter, only journalists, politicians, social workers and policemen.