We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

Föreliggande rapport redovisar resultat från den svenska pilotstudien inom det internationella s.k. SINR-projektet (Societal Images of Natural Recovery). Detta projekt syftar till ökad kunskap om hur olika synsätt, hos allmänheten såväl som inom olika professionella grupper, påverkar människor möjligheter att komma tillrätta med olika former av missbruk. Som ett första steg i projektet har i hittills sex större städer i fem olika länder ett mindre antal svarande, representerande olika samhällsgrupper, tillfrågats om sin uppfattning om möjligheterna att på egen hand ta sig ur olika slag av missbruksproblem. Den svenska pilotstudien har, på uppdrag av FoU-enheten, av tre socionomstuderande vid Stockholms universitet i form av ett examensarbete.

The subject singing in elementary school changed its name to music in 1955 and with the name change followed a change in the content of the topic. In my study, I examine the perspective of how song as a subjekt has changed in the basic school curriculum texts. As a complement to text analysis, I used interviews in which two music teachers with long service in primary school were interviewed. My survey shows that there has been a clear change of the contents of concept song from being a pure skill where the aim was the vocal line benefits in different contexts and is today a vocal expression that can be embodied in many different ways. Curriculum texts have not been crucial to the changing content of the concept song.

Metabolic diseases in dairy cows are considered to increase the risk for claw lesions, most of all laminitis, sole haemorrhages and sole ulcers, but also to increase the risk for environmental claw lesions. The aim of this study was to compare claw health in 27 Swedish dairy farms, 18 with high incidence of metabolic diseases and 9 with low incidence. Data on claw health status was retrieved from recordings at routine claw trimmings and analysed on herd level regarding the prevalence of: any lesion, interdigital dermatitis, heel-horn erosion, sole haemorrhages, sole ulcer, lameness, abnormal claw shape, and other diseases (abscess in the white line, limb disorders, double sole, laminitic groove, white line disease, interdigital phlegmon, interdigital hyperplasia, toe abscess and verucose dermatitis). Mean prevalence of any lesion for herds with low incidence of metabolic diseases was 48 % and in herds with high incidence 41 %, and there was no statistical difference between the two groups. Mean prevalence for interdigital dermatitis was 2,0 % and 6.4 % in the low and high incidence groups, respectively (p.

There is a lot written about being hearing impaired. There are guidelines on how to adjust the indoor environment for the hearing impaired. There is even more written about gardening and garden design from different aspects. However, I found out that there is nothing written about garden design or adjusting the outdoor environment for the hearing impaired. At the background of myself being hearing impaired and garden designer I realised that I actually had adjusted my own garden out of the fact that I am hearing impaired.

As the speed and complexity of computers have increased so have software and the expectations of users. Software development follows a straightforward evolution where complicated tasks are made easier by better tools; this repeats itself as those tasks in turn are automated.Software mechanics that were seen as revolutionary a decade ago are seen as obvious requirements that no multimedia application can be without.dotNet is the next step in line and makes it easier and faster to build software.This report focuses on the development of a multimedia platform developed in dotNet. It does this by developing the tools and framework from which a complete game can be built.A game is selected because it combines the most aspects of multimedia development, such as interaction, graphics, sound & music. The report goes further by describing why the game looks like it does as well as the mechanics of the game and the benefits of the dotNet platform..

»Does it have to be so green?« is a visual communication project focused on packaging design. I attempted to challenge the clichés of graphic design for organic products and designed a packaging concept for a fictional food brand. The project had a special objec¬tive which was to explore ways to use the package as carrier for in¬formation about the enviromental impact of the packaging itself.The process included research about packaging design and its ef¬fect on the consumer, an investigation of the Swedish market for organic foods, creating and defining a brand, and designing a cohe¬rent packaging concept for a product line which communicates the brand?s values and appeals to the intended target group.The project resulted in prototypes for a muesli package, tea car¬ton and honey jar, as well as a manual that explains the application of the graphic program..

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

Child sex tourism is a growing problem in todays globalized world.This paper is conserned with the problems of those who isn't sexually drawn to children when they are in their own community but who, on their travels, sexually abuse them.The aim of the study is to analyze what makes people commiting sex crime abroad, and breake those laws which, usually, are in line with the persons own values and normsystems.What impact has travelling and tourism on the behaviour of the individual? And which social factors makes people into sudden offenders? By comparing the litterature on child sex turismwith theories in sociology and criminology you could se some factors of and structures in society contributing to the issue..

ABSTRACTTitle: ?Lifestyles come and go but your choices remain?? (?Livsstilar kommer och går, men valen består...?)Number of Pages: 42 (45 including enclosures)Author: Jenny RydqvistTutor: Göran SvenssonCourse: Media- and Communication Studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim of this essay is to make a study of how young adults between 19-25 years are influenced by commercials.Key Questions: How are students in Uppsala influenced by commercials? Do the commercials influence the consumptionbehaviour? Do the commercials influence the lifestyle? Do the influences of the commercial construct the individual lifestyle? In which extent is it social related?Material/Method: Together with literature studies, a qualitative method has been used with 5 interviews with young adults in the age of 19-25 in Uppsala. I have compared these five interviews with earlier results and research.Main Results: I have found out that these young adults don?t want to admit being influenced by commercials even if they know they are. These young adults have also formed consumptionbehaviour after the commercials, which they show in for example their way of shopping and their way of acting afterwards.

Often places for children and youth are planned how adults think children and adolescents want them, but we are often wrong. As a result, we find empty playgrounds while our target groups are building dens in the bushes, hanging around shopping areas, and so on. This report is an attempt to create a place for young people based on the opinions of their needs and their environment to better understand how to design a place that suits them well. To gain knowledge about how it is to be young in Simrishamn, a small township in the southwest of Sweden, I interviewed children and young adolescents. The interviews were all carried out in groups, mostly in larger groups inside where the result differed a lot depending on the settings for the interview. Two walkabouts with groups of three children were also made. Most of the children were eager to participate and tell about their reality, but some preferred not to.

The community Vessigebro, in Falkenberg and its surrounding areas housing one percent of all dairy cattle and two percent of all pigs in Sweden. This means that there is a large amount of manure as a basis for producing biogas in the area. A number of farmers have therefore formed a cooperative named Vessigebro biogas and started the project Green Vessigebro, with the goal of creating the conditions for a more profitable and more sustainable agriculture production.The study deals with the conditions and sale opportunities of the feasibility study Green Vessigebro. The study has looked at the work that was previously carried out for the biogas that could be produced on the farms in Vessigebro, The main pipeline for natural gas on the Swedish west coast and its operators, the Swedish Competition Act , Electricity Act , Natural Gas Act, the District Heating Act , Sustainability Act , previously proposed measures, municipality interest in biogas from Vessigebro , possible collaborations, possible sale opportunities and perform calculations with data from the municipality Ljungby for a suggested transportation of biogas between Vessigebro and Ljungby.The study shows that there are several interesting sale opportunities for biogas from Vessigebro. The production and use of biogas in Sweden is increasing and the trend seems set to continue.

För inte allt så länge sedan hade butiksmiljöer få krav att möta. En butik behövde egentligen bara vara ren och organiserad för att maximera sin försäljning. Idag måste butiksmiljön knytas samman med varumärket och förmedla dess image. Det handlar mycket om att skapa ett varumärke för att konsumenterna ska lägga märke till företaget och produkterna. Vi har uppmärksammat att fler och fler konceptbutiker dyker upp runt om i våra större städer. Detta är ett fenomen som hittills är ganska odokumenterat varpå det fångat vårt intresse.

We are heading for a line, and its a fine one. This project is a dialogue between you and I; about the dialogue itself. The initial interest was to use literary text to address the visitor in the exhibition space. The purpose was to make man aware of its relation to others and narrative objects. I planned for the dialectical event in every descision.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.