Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

Young adults with mild intellectual disability and their thoughts about the own home was investigated and is described in this thesis. A qualitative research method was used, and the respondents thoughts about where and how to live were gathered through interviews. The investigation is based on the theoretical concept of normality, identity and quality of life since these aspects are important components of the individual's positive experiences of their homelife. People with disabilities has rights goverened by law, but in this thesis the individuals subjective experiences, feelings and wishes are described. The importance of the individual2019s rights to make their own decisions, feeling of pericipation and personal security was found to be important factors for a satisfying living environment.

Uppsatsens syfte är att undersöka vilka hinder och motsättningar som rådgivare och forskare upplever i forskningskommersialiseringsprocessen inom högskolenära inkubatorer. Studien bör ses som en förstudie för att i ett senare skede kunna skapa en effektiv innovationsprocessmodell för högskolenära inkubatorer. Uppsatsens frågeställningar har undersökts ur ett innovationstekniskt perspektiv med hjälp av teorier om bland annat inkubatorer, innovationsprocesser och akademiskt entreprenörskap. Resultatet visar att det finns ett antal kulturkrockar som medför risk för att rådgivare och forskare talar förbi varandra. Andra hinder och motsättningar i forskningskommersialiseringsprocessen är skillnader i språkbruk, forskarens multipla roller, uppfattningar om arbetstempo samt att matchningen mellan entreprenör och forskare är svårorganiserad och tidskrävande..

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This paper examines how and if the understanding of wedding photography has changed during the shift of technology - from analog to digital photography. It examines if the changed conditions due to the shift of technology have changed the habits and conditions for the photographers working with wedding photography. It furthermore examines what impact these habits and conditions have had on the pictures of weddings. The investigation is based on interviews of six photographers that have worked professionally before and after the shift of technology, as well as of pictures by the photographers taken before and after the shift of technology.Use of time and space has changed due to the shift of technology. The change has also had an influence on hierarchy among the photographers.

Traditionally, it has been argued that companies are only responsible towards their shareholders, to maximize the profits. But lately it has changed into another way of responsibilty. It has become of great importance to demonstrate sustainable long-term values for stakeholders to identify with. This thesis aims to clarify the banks? definition of responsible investment and what criteria they assume when talking about such kind of investments.

This thesis comprises a translation from English to Swedish followed by a commentary. The source text (ST) of the translation consists of the second chapter of Made in America (1998), a popularised language history by Bill Bryson. The commentary includes an analysis of the ST and the target text (TT), as well as a discussion of the translation process as a whole, and of the translation strategies applied in order to solve the translation problems of the ST. The theoretical framework of the thesis is based on Toury?s notion of norms (1995), from which the following principle for translating is conceived: to transfer the ST information as faithfully as possible but with the modifications necessary to accommodate the source language competence level of the TT readers, which is estimated to be relatively low.

The purpose of this study is to dig deeper into the perceptions regarding diversity - and the ambition to achieve increased such - among those who have participated in the Swedish Public Service diversity coach education. Furthermore, the aim is also to problematize, and increase the awareness of, different outlooks on diversity and its practical usage. All in all, ten so called ?Zebra coaches? have been interviewed for this study. The empirical material has been analysed through a theoretical framework that problematizes the constructs of inequality, based on gender, ethnicity, race, class, etc., on different levels.

This study focuses on an analysis of three text books in English, Prime Time, Second Time, and Third Time, written for Swedish pupils between grade seven and nine. The main focus of the study is to investigate to what extent the books may be considered to follow the steering principles of the Swedish education system. The theoretical backbone of the essay is centred on the construction and maintenance of stereotypes, and is written from a social constructivist point of view. In this context, I also reason around power relations and norms in the Western society ? arguments which I, in the main analysis, apply to the books in question.

The aim with this thesis is to study how the phenomenon young people who run away from home (runaways) is presented in the research literature. The question at issue in our thesis is: How does research literature present the phenomenon of young people who run away from home? We have selected seven primary documents that we consider gives a broad picture of the knowledge about runaways. We have a postmodern and a hermeneutic approach in our thesis. Our material has been analyzed on the basis of social constructionist theory and the new sociological paradigm of childhood.

The large number of surrendered and feral cats is a big animal welfare problem all over the world. Populations of feral cats arise through a large number of unwanted cats which can lead to surrender of these, through cats allowed to roam free outside which can lead to the owner losing these and through the reproduction that occurs amongst these surrendered or lost cats. One aim of this study is to give an account of this problem. It is however difficult to draw general conclusions about these populations of cats since studies all over the world has been carried out on different types of populations, during different conditions and different periods of time. The welfare of many of these cats is presumably low because they are exposed to risks as disease, starvation, climate, traffic, other animals and humans.

Projects are often spoken of in the terms of rational systems. However, some researchers point out the relevance of viewing projects as sets of relationships. Little is published about what aspects of relationships that are important for the managing of projects. We have argued for the necessity of such research. With previous research, our case study and interviews we indentified communication, responsibility, cooperation, togetherness and trust as important relational aspects in projects.The overall perceived success for projects in this case, was increased with the adoption of new agile methods.

In this essay, the aim is to study the role the politicians play in relation to the people they represent. This is manly a theoretically study, which focus is on the theories behind the way we choose to identify the role of politicians. We ascribe different underlying values to the role of politicians and as a result from these different values a conflict can arise. Two central terms in my discussion are the way the politicians represent people's values and meanings combined to the possibilities for the people to hold the politicians responsible. Depending on which ethic values you put to the role, you have different views about how the politicians should act.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Japan is the first industrialized country that is experiencing the threat of a rapidly declining and aging population. This has shifted the focus and the limelight is now on the matter that for a long time has been ignored. That is, the Japanese women?s situation in the society. This thesis seeks to point out the relevance of gender in the construction of leadership in order to get a deeper understanding of the Japanese women?s situation today.