The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This paper studies how the ?Swedish model? has influenced the Swedish community during the first half of the twentieth century and how living with this model was like in the 1960s. During the ?60s the laws and reforms created by the ruling socialistic party, SAP, dominated the Swedish society. Their goal was to build Per Albin Hansson?s vision of a welfare state.

This master thesis is about one of the first female in the Swedish Parliament, Elisabeth Tamm (1880?1958), and her political articles in the magazine Tidevarvet. The aim of this study is to find similarities with Tamm?s political thoughts with the Ecofeministic theory. Due to women?s right to vote 1919 women citizenship was in a political debate.

During consultation procedures between forest owners and the Sámi, data on, e.g., reindeer lichen biomass on the current site is needed. Hitherto, the existing methods of measuring lichen cover and biomass has been either objective methods such as the Point Intercept method, which is time consuming, or some sort of subjective visual estimation, which is faster but less accurate. However, both these methods are sensitive to different observers and/or to different inventories. This paper addresses the further development and evaluation of a photographical inventory method that uses colour distribution in images to estimate lichen biomass. During the autumn of 2011 six different locations, with different grazing pressure and lichen cover, in Norrbotten county were inventoried using both the Point Intercept method and the photographical method, complemented with collection of biomass samples.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

ABSTRACT Purpose: The purpose of the thesis is to examine and explain which consumers who choose to, or not choose to, shop for clothes via Internet. This will give businesses, and the reader, a better understanding on the views, of customers, on E-business with clothes. Procedure: A quantitative market research has been performed through a survey. Also the gathering of the material and the analysis is done with quantitative methods. The primary sources dominate the thesis. Conclusion: The Swedish consumers with experience from buying clothes online have a high level of satisfaction and 96 % will consider doing it again. 85 % have done it more than once.

Advertising is something that we get in touch with on a daily basis and more or less everywhere. Advertising is used in different mediums, such as magazines, television, radio, internet, cellphones et.c. The aim of the present study is to find out if there are any recurrent dissimilarities how advertising is constructed among the mediums regarding rhetorical and semiotical theories. Two different mediums have been chosen for a comparison, printed advertisments versus internetbanners. The study has been based on a total of ten qualitative image analyses.

Detta arbete har undersökt skillnaderna mellan den nuvarande skogsvårdslagen och den föregående. Undersökningen har bestått av två delar, där ena delen är en litteraturstudie av lagarna och den andra är en fältstudie av metoder för att mäta naturhänsynsförändring. Som komplement till fältstudien har en litteraturstudie av undersökningsparametranas naturvårdsnytta. Litteraturstudien av lagarna gick till på följande sätt, inledningen av båda lagarna och hänsynsparagraferna har lästs och jämförts. Fältstudie har gjorts efter metoder som har arbetats fram och sedan testats i fält.

This study was made on former agricultural areas that had been planted with spruce or pine, in the county of Västerbotten. The goal of the project was to investigate suspected deficiency of boron in these areas. Several objects have been reported for possible deficiency and some of these have the characteristic symptoms of boron-deficiency. The hypotheses are that 1) Boron deficiency is present at several of the investigated objects. 2) Planting of forest on cultivated postglacial sediments leads to a successive podzolisation with a decreasing content of organic matter in the mineral soil, due to decomposition, and a decreasing pH in the soil, even on locations that have been added lime. To be able to confirm or reject the hypotheses a number of tests were performed.

This report was an outcome of a cooperation between ?The Visitor and Knowledge Project Carl von Linné? and SLU, the Swedish University of Agricultural Science. The aim with the cooperation was to create a garden and to suggest suitable plants for an orangery already built. All species suggested should have a documented relationship with Carl von Linné. The project is located in the southern part of Sweden at an estate named Möckelsnäs not far away from Linné?s birthplace.

Process standardization is a topic that has generated a lot of research and literature. At first, the focus was on production; today processes are used in all different kind of business areas.The aim of this study has been to analyze how processes can be applied on development businesses and how IT systems affect the result of the process. To accomplish this, we have asked questions such as what standardization is in a development process? Why are the processes standardized? What difficulties can appear with standardization? And how the IT-systems affect the result of the process?To answer these questions, we have preformed a case study on Saab. Saab is a well know Swedish company who are working with a project called the GMS-project, where they develop processes to cover the whole company´s business areas.The literature gives the reader an understanding of processes and standardization.

?I have a dream that one day on the red hills of Georgia, the sons of former slaves and the sons of former slave owners will be able to sit down together at the table of brotherhood.? Martin Luther Kings jrs. starka stämma ekade ut ur högtalarsystemet och de 250 000 medborgarrättsaktivisterna som var samlade vid George Washington monumentet i USA:s huvudstad  instämde i ett jublande bifall. Året var 1963 och Martin Luther King jr., hade i nio år varit känd som den amerikanska medborgarrättsrörelsens främste talesman, när han i sitt tal till det amerikanska folket yttrade sin vision för det amerikanska samhällets framtid.     Denna uppsats beskriver det afro-amerikanskafolkets historia, från slaveriets bojor i de Nordamerikanska kolonierna i slutet av 1600-talet, till kampen för fullständiga medborgerliga rättigheter i 1950- och 60-talets USA.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

Abstract Today it is very common that some person register a domain name that is identical or confusingly similar to a hallmark that is someone?s protected property. From the owners opinion this can result in a lost of company?s goodwill and there is risk that hallmark becomes powerless.Every physical and legal person can register someone?s protected hallmark as a domain name under top ? level domain .se because owner has no possibilities to stop the registration in advance. The owner of hallmark can only open a dispute trough ATF and try to win and attain a transfer of that registered domain name to itself.

A well, situated on Listerlandet in the western part of Blekinge in Sweden, has a very high content of nitrate. Water with a too high content of nitrate is hazardous to human health, in particular to small children. The area surrounding the well is mostly drained agricultural land with some larger farms for chicken and mink. The well takes its water from the bedrock and is deeper than most other wells affected by nitrate. The bedrock in the area is dominated by limestone with a relatively high flow of water.This thesis was performed in order to find the source of the nitrate.