Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Nature and culture are often described as opposites, but at the same time nature is often de-scribed as culture and past. This essay examines how nature and the past are culture. I study how 51 people make shifting distinctions between nature and the past in relation to culture, the present and the future. By using the concept of Orientation of Sarah Ahmed I analyze how the informants direct themselves against nature, past and culture through a questionnaire, ob-servations and walk-alongs. I discuss how their ideas about nature and the past differ with their different starting points and are shaped through their physical meetings with them.

At Sandvik Materials Technology, Argon gas is used as furnace atmosphere when heattreating hot rolled wire. Upon heating chromium steel wire, a rich oxidelayer forms on the wire surface. The abstract of this masters thesis is to enhance the understanding of the constitution of the oxidelayers and the influence of the furnace atmosphere. This will be achieved by performing a number of annealing experiments on laboratory level. Also, the aim is to understand the chemical reactions and physical mecanisms controlling the pickling process.

This two years master's thesis in Library and Information science, examines how the implementation of new technical equipment can affect how staff in public libraries organize their work and activities in the library. One Swedish public library in specific is the subject of research in this thesis, which has been anonymized as Kvarntuna city library. The study takes place in the beginning of the implementation of RFID-technology in the library. RFID, which stands for Radio Frequency Identification, is supposed to make the handling with different types of media in the library more efficient and in connection with the implementation one wants to reorganize work and activities in the library to make it even more efficient and also create a modern library.The thesis' method is qualitative interviews with six members of the staff. The theoretical framework of the thesis is a sociocultural perspective, especially inspiered by Roger Säljö, a Swedish professor in pedagogical psychology.

Följande uppsats handlar om studie- och yrkesvägledares inställning till troende, främst muslimska klienter och hur deras förförståelse av religion i allmänhet och islam i synnerhet, påverkar deras arbete med dessa klienter. Den behandlar också hur de ser på religionsfrihet, frihet till frihet från religion. Den genomförda enkätundersökningen visar att vägledarnas professionalitet gör dem väl förberedda på att arbeta med troende klienter. Med få undantag uppvisar vägledarna en vilja till tolerans och öppenhet, även när deras egen livsåskådning är helt annan än klientens. De flesta vägledarna har en positiv syn på religionsfrihet, alltså att det innebär frihet att ha den religion man vill ha.The subject of this paper is how some Swedish career counsellors view their religious, mainly Moslem, clients and whether their preconceived ideas influence their work as counsellors.

Being a student in the educational system is in itself a challenging exercise, considering the various parts that may matter in different extent for the students. There is a syllabus, there are different backgrounds and contexts for each student and there is also the knowledge in the subject to consider. This study sets out to explore to which extent teachers and students reflect about the transition from public school to upper secondary school/high school, specifically in the context of History as subject. What do they think about it and how do they work with it?By interviewing five teachers and letting 94 students in upper secondary school completing a survey about this subject (the transition), I can conclude that the matter is complex, both for students and teachers, however still a significant and important issue to discuss.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

Bakgrund: I dagens samhälle finns flertalet tekniska nyskapelser som hjälper barn i vardagen och leder till stillasittande vardag. Idag är barnen mindre fysisk aktiva för att bland annat föräldrar skjutsar barnen till skolan. Barn rekommenderas idag att vara fysiskt aktiva i 60 minuter om dagen för hälsosam livsstil vilken endast en av fem barn kommer upp till. Den fysiskt inaktiva vardagen har stora negativa effekter på hälsan bland annat fetma, cancer och diabetes. Syfte: Syftet med studien var att beskriva barns motivation till ökad fysisk aktivitet.

Det är framförallt två övergripande frågor som vi har försökt besvara med denna studien: Hur är situationen vad gäller väg- och tågtrafikinducerade buller- och luftföroreningar i Burlövs Kommun 1994 och hur många av kommunens invånare påverkas av för höga halter/nivåer? Är den översiktliga metoden som vi har valt att arbeta med, i kombination med tillgänglig data, lämplig och tillräckligt exakt för att beskriva den aktuella miljösituationen i Burlövs Kommun?.

The urban physical practice of parkour can be described as male dominated. In thispaper, however, I choose to focus on women participating in the sport. My materialconsist of interviews with five Swedish women who regularly perform parkour.Through the phenomenology of Simone de Beauvoir, Iris Marion Young and SaraAhmed, I analyze the women?s relationship to the body and (public) space. Myconclusion is that engaging in parkour has changed the way the women understandtheir own corporeality, from an ?I cannot? to an ?I can?.

ECG-Screening for young elite athletesAbstractBackgroundSudden cardiac death (SCD) during physical activity is a frightening and emotional tragedy that draws huge media attentions when it occurs. Fortunately it is a relatively uncommon occurrence but happens nonetheless to young athletes who often seems to be in perfect health. SCD is used as a term for sudden unexpected complications on the cardiovascular system that leads to a deadly outcome normally within the first hour of onset of symptoms and the cause is some sort of underlying cardiovascular disease that gets triggered by physical activity.Normally athletes gets divided into two groups dependent on age, over and under 35 years, and this studies focus is on the younger group since it is often during this period athletes are at the elite level. It is also in this category the most unexpected sudden deaths occur that is not due to coronary atherosclerosis, which is the dominant cause of death, and drastically increases, for people over 35 years old.AimThe aim of this study was to scientific and unbiased analyze peer-reviewed clinical articles todescribe the pros, cons and cost to implement an ECG-screening as a standard before physicalactivities for specifically defined elite athletes.MethodA systematic review was performed and after all data collection 21 articles was chosen to beused as a base for both background and analyze. At the end 10 articles was fulfilling the criteria to be used at the analyze and later the results.ResultsThe implementation of ECG-screening has reduced SCD in Italy by 89 % between the years 1979-2004.

The aim of this thesis is to describe and analyze the geographical distribution of everyday criminality in the town of Borlänge during the year 2002 and to analyze which measures to be taken in the physical social planning to decrease this everyday criminality there. The term everyday criminality is here to be understood as those categories of crime that appear most frequently in the records of reports to the police every year. Here two kinds of crime have been in focus, thefts from cars and office burglary.In fulfilling this aim two main questions have been answered. The first one is how the everyday criminality was distributed geographically in the town of Borlänge during the year 2002. The second one is which measures to be taken in the physical social planning to decrease this everyday criminality in the town of Borlänge.In order to answer the first question a spatial autocorrelation analysis, Local Moran LISA has been used.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

The aim of the study was to explore the methods used in horticultural therapy gardens in rehabilitating people suffering from fatigue syndrome. Nine horticultural therapy gardens were contacted of wich three chose to participate. Using case study as method e-mail interviews was carried out with the participants about their establishment and what kind of theories they based their methods upon. The material collected from the interviews was complemented with additional data from the establishments web pages and information pamphlets. Collected data was processed trough content analysis and then formed as background for the development of a program theory for horticultural therapy.

Life is for us humans a social life. We are constantly in different social communities with various purposes. Throughout life we are part of different groups, for better or worse. The basic social communities, in our society, are the groups we live, work, learn and grow in. This essay deals with the groups children develop and learn in, in school and leisure time center.