The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

This thesis focuses on the perception of immigration and refugees in the commonEuropean refugee and immigration policy. It identifies different discourses andstudies their development and interrelated power structures.Using the discourse theory of Laclau and Mouffe, documents from theEuropean Council, the Commission, the Justice and Home Affairs Council andParliament debates are analysed. The study is defined in the time span of 1999-2006, i.e. from the European Council's first agreement on developing a commonEuropean asylum system, following the period up till today.Four discourses are distinguished, focusing respectively on rights, security,European Union's needs, and cultural identity. I use Sandra Lavenex theory ofrealism and idealism to analyse one of the main points in the thesis: There is afundamental schism between the one rights-based discourse, focusing on universalhuman rights, and the three sharing a particularistic focus on immigration as asecurity concern.

The aim of this bachelor thesis has been to investigate what affected the body ideals of teenage girls attending the Swedish upper secondary school and thus, the questions for the investigation were: Who/what ?gives? teenage girls their body ideals today and what is considered as an influence of these young teenage girls today with regard to their perception of their own body? The theoretical perspective on the thesis were symbolic interactionism, Gidden's theory on "late"-modernity as well as Ziehe's theory on reflexivity. A quantitative survey were conducted where questionnaires were the starting point. For convenience and simplicity , the author chose to perform the survey on a number of high schools in her vicinity. The headmasters in these schools were contacted and she got the contact infomation for the concerned teachers or the school social pedagogue.

The purpose of this study is to develop a general understanding of the areas of alliances and service quality as well as their relation to each other, through a consumer perception. Further, to discover more detailed and close up knowledge of customer perceived service quality within airline alliances. This is done by identifying particularly significant dimensions in the service process that have an influence on the perceived service quality.The thesis is based on qualitative study using a critical incident technique to explore the issue of service quality. In the research of the material the iterative approach has been used. The primary information sources are the interviews with customers-members of airline alliance.

Eskilskällan är ett samarbete mellan Arkiv, Bibliotek och Museer i Eskilstuna och namnet på deras gemensamma mötesplats. Eskilskällan informerar om sin verksam­het i bland annat fyra skyltfönster på Drottninggatan i Eskilstuna. Dagens texter är långa, relativt opersonliga och innehåller mycket information. Texterna är inte heller anpassade för sin kontext.Syftet med mitt examensarbete var att hitta kärnan i Eskilskällans verksamhet och använda den i utformningen av texter som är övertygande och lockande, och som får läsaren att besöka Eskilskällans forskarrum. Målet var att texterna med sin retorik och stil, kombinerat med den grafiska utformningen, skulle tränga igenom olika typer av brus så att de uppmärksammas och fyller sitt syfte.

Along with the increasing trend of online advertising comes an increasing avoidance behaviour from the observers. The marketing communication now requires a valuable content, which leads to the creation of new online advertising forms; including content marketing, advertorials, online ads and the latest rising star - Native Advertising. The last-mentioned also constitutes the basis and object of study for this paper. The purpose of this study is to shed light into this relatively unexplored topic and concretize the true effects. There are many examples of how Native Advertising is framed and implemented, but little hard facts and real figures.

Primad information är lättare tillgängligt i minnet och kan således lättare bli igenkänt. Förutsättningar för priming är bland annat subliminal perception, mål, tillförlitlighet, icke vaksamt och icke vanemässigt. Studiens syfte är att få bredare förståelse gällande subliminal primings påverkan. Frågeställningen var om kunder i en affär kan manipuleras, primas, till att ta en specifik kulör på plastpåse vid kassan samt om det finns någon könsskillnad vid effekten av priming. Deltagarna var 490 kunder, varav 333 män.

Bakgrund: Studier har visat sig att barns postoperativa smärta i många fall är otillräckligt behandlad och barnen upplever ofta smärta som något obehagligt och skrämmande. Barn kan påverkas negativt av smärta och de kan utveckla skadliga beteendeförändringar efter en operation på grund av otillräckligt behandlad postoperativ smärta.Syfte: Syftet med den här studien är att undersöka hur barnen, på en specifik kirurgavdelning, mår under det första dygnet efter en operation då de blivit sövda, avseende deras postoperativa smärta. Om möjligt ska grupper som har ökad risk för otillräcklig postoperativ smärtlindring försöka identifieras.Metod: En kvantitativ tvärsnittsstudie baserad på ett konsekutivt urval. Deltagarna består av barn på en kirurgavdelning i åldrarna 4-16 år som alla har genomgått en operation där de blivit sövda. De har fått besvara en enkät om sin smärta ett dygn efter operation.Resultat: I studien deltog 32 barn med en medelålder på 9,25 år.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Our experience of the surrounding environment is affected by all of our senses, yet, in Landscape Architecture, by tradition, mostly the visual aspect has been the focal point. In this essay, however, the subject will be the auditory and its interaction with the visual..

In order to respond to a more complex community planning with increased cooperation and public participation, a common language and a common model to be used as a base for the communication process is needed. The thesis behind this dissertation for a master's degree is that a virtual 3D planning portal would respond to this need. Why and how are explained and described through studies of communication- and perception theory as well as technology and recent research. The introduction concludes that a broad participation and a transparence towards underlying information are important foundations for the coming work with the model. The first four chapters of the theory part show the benefits of using natural signs in our mixed cultural society, instead of the more arbitrary symbols. Using visual landscapes for storing information is motivated by the flexibility of our visual memory and its ability to understand complex connections.

I föreliggande uppsats har jag auditivt och akustiskt undersökt tre ord uttalade av fyra manliga och fyra kvinnliga talare från två åldersgrupper (21-30 år och 61-73 år), alltså sammanlagt 24 ord. Syftet var att försöka hitta korrelat till röstens ålder hos normala röster..

Att tidsperceptionen är påverkbar har tidigare påvisats. Studien syftar till att undersöka huruvida tidsperceptionen påverkar fartperceptionen, med hypotesen att när interna taktgivaren går snabbare uppfattas farten som lägre. 28 försöksdeltagare fick under fyra betingelser (Lugn, Stressig, Egen musik och Tyst) utföra tids- och fartestimationer under bilfärd. Inga signifikanta resultat påvisades ifråga om vare sig tidsperceptionen eller dess inverkan på fartperceptionen. Däremot skilde sig prospektiv estimation av medelfart åt beroende på betingelsen.

Abstract The growth of supra-national organizations, such as the European Union, has been a recent trend in today?s global environment, which has challenged traditional marketing concepts and product cues. One such cue that is significantly challenged is the 'origin cue'. An origin cue is conceived to be a socially constructed notion that consumers use to discern where goods come from and to accordingly evaluate products with. The origin cue is often predominantly materialized in the public sphere by a 'made in' labelling scheme.