Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

This essay discusses the use of history, and primarily how the current Swedish society perceives and uses the Viking age. The analysis is based on a literature study as well as a case study of the planned theme park in Fullerö north of Uppsala, Sweden. The aim of the essay is to understand the regional debate which arose in media regarding the planning of Fullerö Park and how it reflects the contemporary use of history. Research about the use of history has become increasingly common in recent years and deals with how history is actively being used in society in order to meet its existing needs. These needs varies among different groups and individuals and results in a multitude of usages, where the interests of the different actors may be contradictory.

National Agency for Education for the results of national sample results show that students with another mother tongue than Swedish have low results with a larger percentage than majority students. Research shows that this depends on their mother tongue and the importance of language in the subject to learn.The purpose of this study was to examine how teachers experience, plan and implement their teaching field of mathematics in the preparatory class. The focus is on two perspectives; an intercultural perspective and a social perspective. The newly arrived pupils in the preparatory class come from different parts of the world which leads to an intercultural classroom being formed. The aim of the social perspective is understand how students integrate into the social in the classroom.I use qualitative methods through interviews.

Honey is a product that may contain pesticide residues due to contamination from bees pollinating various plants as well as elimination of vermin inside the hive. Different methods are needed for analysis of pesticides, since the term includes a wide range of different substances. National Food Administration lacks a validated method for determination and quantification of pesticides in honey using liquid chromatography tandem mass spectrometry, LC-MS/MS. The technique is especially important in analysis of polar and non-volatile pesticides, where gas chromatography is not functioning optimally. After investigating what pesticides could be found in honey produced in Sweden, a number of four pesticides suitable for analysis with LC-MS/MS was compiled; boscalid, impidacloprid, tau-fluvalinate and thiacloprid.

The school inspectorate surveys illustrates problems and difficulties for teachers to suit individualized instruction. Therefore, the purpose of the study to investigate whether and in what ways some pedagogues experiences and practice offers the individualized instruction that the governing documents require. The study is based on a qualitative method in the form of semi-structured interviews and observations with four experienced pedagogues. I have been using Piaget's theory of the concrete material's importance for learning and also Vygotsky's theory of the proximal development zone. The results showed that pedagogues understand the importance of individualized instruction.

The objective of this essay was to analyse if the same housing needs are assessed equally by Swedish welfare agencies in ten districts in Malmö. If not, why?Welfare officers from all districts were interviewed. They were all working with homelessness among families. We had an idea that the districts were forced to prioritize because of the meagre recourses, and that clients who really needs help doesn't get what they need.

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

SyfteUppsatsens syfte är att identifiera abnormala prisrörelser på petroleummarknaden i anslutning till orkaner. Om sådana kan identifieras undersöker vi statistiskt i vilken mån de kan förklaras av National Hurricane Centers rapporter om orkanernas egenskaper. Teoretiskt perspektivDet teoretiska huvudperspektivet utgörs av den effektiva marknadshypotesen och dess grundantagande om att priset på en tillgång är en återspegling av all, för marknaden, tillgänglig information. MetodGenom att genomföra en eventstudie där olje- och petroleumindexet DJ-AIGP studeras under orkanperioder undersöker vi om det under dessa perioder existerar abnormala avkastningar. Eventuella abnormala avkastningar söker vi statistiskt förklara med de stormvariabler som rapporteras av NHC.

The purpose of this thesis is to study how swedishness is constructed and narrated in two Swedish documentary series that picture the Swedish participation in the international ISAF mission in Afghanistan. The main focus lies on how the Swedish soldier as such is portrayed, on which values, characteristics and qualities that they are said to embody and how these are linked to notions of swedishness, particularly the strong historical narrative, formed during the second half of the twentieth century, that defines Sweden as a peaceful, neutral and humanitarian state, with peaceful, enlightened and democratically minded citizens. Theoretically it draws on the concept of metanarrative to explain how ideas of shared national origin translates in to a broad organizing discourse, that defines, interprets and communicates notions of what it means to be a Swede and what is needed to make claims on swedishness. Another concept, that of national bodyscape, is also used to further define and explain how ideas of nationality are embodied and take the form of specific characteristics and  personal qualities. The meaning-making in these two series makes use of the above mentioned definition of swedishness as defined by humanitarian concerns, democratic ideals and moral superiority to construct an image of the Swedish soldiers as on the one hand soft, humanitarians, who are needed in Afghanistan because of their especially strong sense of justice and moral, and, on the other, as tough soldiers, who are able to participate in every aspect of the war as fighters.

This is my final thesis in landscapeplaning at the Swedish University ofAgricultural Sciences (SLU). I discuss howthe countryside should be planned, witha sustainable perspective. In the study Iexamine four important conditions forplanning.The countryside is often defined bywhat it is not which makes it difficult todescribe in general terms. The definition ofthe term countryside in this study is takenfrom the National Rural DevelopmentAgency (Glesbygdsverket). The conclusionis: Planners and scientists should have anunderstanding for the complexity of thecountryside; otherwise there is a risk oflosing the characteristics of the country.The legislation, goals and conventionswhich have an impact on the Swedishcountryside are both national and international.To find out how the settlementdevelopment is dealt with, I havestudied the Swedish building legislations(among others, plan- och bygglagen andmiljöbalken).Similar to the difficulties on finding asuitable definition for the term countryside,it is complex to define the term sustainabledevelopment.

The objective of this thesis was to study how parents of adult drug addicts experience their contact with the social welfare office, what elements affected the parents degree of satisfaction with the contact with the social welfare office, and whether the contact meant any help for them. Six parents of adult drug addicts were interviewed..

This study is about information needs and library habits among newly retired people. The purpose of this master thesis is to examine the affective and cognitive needs that come with retirement. In what way do the information needs of this group change due to retirement? In order to answer this question we make use of two theoretical models; Role theory and Wilson?s model of information needs. When it comes to library habits, we use Andersson and Skot-Hansens model to examine how newly retired people use the library now and how they could use it on basis of their needs in their new role.

One of the big challenges for the European Union today lies in finding a common foreign policy for its 27 sovereign member states with their divided interests, experiences and traditions. New objectives set requirements on the Union to develop and intensify its military ability. The European Union´s view on when military force can be utilized sets concepts like sovereignty and intervention in focus. Can sovereignty be limited and if so can an intervention be justified? How did the Union argue regarding its participation in the intervention in Afghanistan, 2001? The Just War Theory gives the essay a normative framework against which to assess the Union´s view and guidelines for the use of military capabilities.