Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

Purpose/Aim: The purpose of this thesis is to study the interaction between seller and buyer in a mobile phone store. The specific research questions under investigation are:Are there any underlying factors behind mobile purchase, and if so, what are they? Are mobile purchases driven by lifestyle factors and do customers try and create identities when purchasing new mobile phones?Material/Method: The study employs an ethnographic method when trying to answer the posed research questions. I have under a period of two weeks studied the seller-buyer interaction in a mobile phone store. In order to further increase the accuracy of my findings, I have complemented my observations with a sample of buyer and seller interviews.Main results: The observations and interviews were initially studied in isolation, resulting in different themes.

The aim of our research was to investigate if oat is capable of extracting cadmium to such extent that it is usable in decontaminating polluted soils. We grew oat in a hydroponic culture during 28 days in a controlled environment and a total of 30 plants were used. The nutrient solutions were contaminated with cadmium of ten different concentrations after seven days. After harvesting the plants, the roots were separated from the shoots, placed in separate containers and then turned to ashes. The cadmium content was measured three times per sample in an atomic absorption spectrometer.Our results indicate that the ability of oat to extract cadmium from a solution is linearly dependent of the cadmium concentration of the solution.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

This final thesis aim to create a support that can decrease the uncertainty when planning the cable drum flanges lines that produces cable drums in the interval 100 to 320cm in diameter at Vida Packaging in Hestra. The purpose attains through finding an optimal batch size that minimizes the total storage cost and order prime cost, without degenerate delivery capacity to the customer. Through survey the sale and stock balance development during 2005 and 2006 for cable drums in Hestra and give alternative suggestions how to plan the production after installing a new cable drum flanges line. The study also explores different ways of working during product change in existing nailing line, to minimize the order prime cost. Vida Packaging in Hestra is a part of the Vida group, which is Sweden?s largest privately owned sawmill group with seven sawmills placed all around southern Sweden.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

The study was a quantitative cross-sectional study which aimed at investigating college students? eating habits in relation to the Swedish food agency dietary recommendations. The likely factors associated with eating habits and attitudes towards dietary recommendations were also investigated. Non probability sampling method was used giving rise to convinient study sample of 51 individuals (41 women and 11 men) ages 19 to 37. The participants were part of four different types of educations, Care and health, Economy, Engineering, computering and societal planning and Culture and media.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

The Swedish reindeer husbandry has had economic difficulties for some years. Due to this, and the fact that the reindeer husbandry plays an important role in Sámi culture, the Swedish state has chosen to support the industry. If these grants where to be withdrawn, the reindeer husbandry as well as the Sámi culture would decrease, which would cause welfare losses for the people living in Sweden. The aim of this study was to elicit what the Swedes are willing to pay to maintain the amount of reindeer husbandry and Sámi culture. By using Contingent Valuation and a survey the willingness to pay was estimated.

In light of health scandals and intense debate in the media about the elderly, the authors investigates two Swedish newspaper and their depiction of elder care in Sweden. Using Faircloughs three-dimensional model and critical discourse analysis, it is investigated if there is a more prominent discourse and if so the impact of globalization on this discourse concerning swedish elderly care. A sample of a total of ten articles in the Swedish newspaper Aftonbladet and Dagens Nyheter is analyzed. The authors found that older people who are granted home help or place of accommodation rarely make their voices heard. Rarely were also relatives of residents given the opportunity to speak.

Aim: The aim of this study was to compare how patients with diabetes type 2 self-estimate their self-consciousness, problem identification, stress management and the willingness to change before and after a daycare week. The aim was also to compare if the value on HbA1c have changed after the daycare week compared to before.Method: A total of 60 patients who recived offer to participate in a daycare week at a clinic on a university hospital in Sweden. Patients replied a form (SWE-DES-SF-10) before (n=60) and three months after (n=35) the daycare week. They also left a blood sample for HbA1c before (n=60) and three months after (n=42) the daycare week. The forms and HbA1c-values were analyzed using wilcoxon´s signed-rank test and paired t-test. Results: After the daycare week estimated the participating patiens their self-consciousness and problem identification higher than before the daycare week.

The purpose of this study was to examine the leadership style that is preferred by the employees from a psychosocial- and productive perspective. The study is based on Lewin et al´s research on the three leadership styles authoritarian, democratic and laissez-faire leader. This is a quantitative study with a questionnaires as data collection method. The sample consisted of individuals working in a municipality in one nursing unit. The data from the survey were analyzed by three separate one-way depending ANOVA in IBM statistics SPSS 22.

Studies show that product placement is becoming a more and more common method for companies to use when communicating with consumers. The results of this study can?t confirm nor deny that claim, but instead we offered the observation that as a communication method, product placement and TV-commercials are more similar than revealed at first glance.Cars of the brand Ford appeared in seven out of the 50 motion pictures that made up the sample material in this study. In several instances the values that were communicated regarding the brand matched, completely or in large parts, the values communicated about the Ford brand in Ford?s own commercials.This doesn?t hold true for all companies.

Storytelling is a complex action that requires many linguistic and other cognitive abilities, like memory and attention. Resent research has shown a correlation between oral story retelling and picture arrangement among children with neurodevelopmental disorders. The present study analyzes if this correlation exists among a convenience sample of children from the general population. 77 children between 3:11 and 9:0 years old accomplished Bus Story Test and a picture arrangement task from WISC III. Significant correlations was found between picture arrangement and Bus Story Test?s subscores sentence length, subordinate clauses and information.

Syftet med studien är att se hur upprättade åtgärder överensstämmer med resultatet på det nationella provet i svenska i skolår 5, samt att studera vilken typ av åtgärder som nedtecknats. Syftet är också att granska specialpedagogens roll vid arbetet med de elever som inte nådde målen. De teoretiska ramar vi valt för denna studie baserar sig på författares och forskares böcker och forskningsresultat vilka behandlar ovanstående ämne. För att utföra denna studie har vi intervjuat två lärare och två specialpedagoger på två olika skolor och i två olika klasser. I de två klasserna finns tio elever i behov av särskilt stöd.