This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Purpose: To contribute to the understanding of the relationship between private labels and the retailer brand in grocery retailing. Methodology: We use structured interviews as a cross-sectional method for quantitative data collection. The existence of the relationship is tested through correlation analysis and regression analysis. Theoretical perspective: Perceived quality of private labels and of retailers are the main theoretical concepts for this thesis. Additionally, we introduce the concept of loyalty to show the benefits of a positive consumer image.

This paper provides an explanation of the concepts John A. Warden III describes regarding the use of air power and if this theory can be found, within the confines of an unconventional war. The U.S. ability to air power is overwhelming, however the right kind of warfare can force this great power to abandon their military and political objectives by exhausting its resources over time as it becomes increasingly costly, both economically, politically and morally, to wage war. The research deals with operation Rolling Thunder and John A.

AbstractIn 1997 a regulation were introduced to the swedish school system, Förordning om kvalitetsredovisning i skolor m.m SFS 1997:702 (Regulation about account of quality works whithin the school system). The preceding discussion noticed that municipalities and schools lacked in their progresive quality work. Messures had to be taken. Since the introduction of the regulation the government has decreed changes and additions to the original regulation. This has led to changes of substance and form in the quality work account to the administration during time.

AbstractThe Swedish agricultural organisation, LRF, stands in front of many changes and the work with the changes in the organisation has caused some conflicts at the top. Is it like Michels say that it's a few people at the top that rules? The case with LRF shows to be something different, since the president Caroline Trapp was re-elected. The election committee proposed a new president, but the assembly had another opinion and re-elected Caroline Trapp. This shows that the opinions at the top were not the same as among the members of the organisation and the election committee couldn?t rule over them.In this essay I try to understand what kind of organisation LRF is and what made this case special.

The purpose of this literature study was to describe how patients experience their quality of life while undergoing a pacemaker implantation. Searches were carried out in the databases Academic Search Elite, Ebsco Host, Pub Med, Pub Med Central, Science Direct and manually. Keywords used were quality of life, treatment outcomes, emotions, pacing and life. This resulted in nineteen peer rewieved articles that were selected for the study results. The results showed that patients undergoing a pacemaker implantation experienced an improvement in their physical health with increased functional status, more energy and strength.

Annedal is a brand new neighborhood in the Bromma part of Stockholm. The neighborhood construction has now reached its halfway point. When finished, 5000 people are estimated to live in Annedal. The focus for the new area is variation. Both housing co-operatives and rented apartments have been built and more are under construction.A study about the valuation of town quality in the Stockholm region was produced by the Stockholm County Council in 2011.

The purpose of this study is to examine the relations of power within the discourse of integration and my focus will be on power relations and structural discrimination. The study origins from four qualitative interviews with employees from the County administrative board as well as from the Employment office.The theoretical framework is based upon Social Constructionism, Postcolonial Theories and with an intersectional perspective. The recent critical research from The Official Report on power, integration and structural discrimination (Utredningen om makt, integration och strukturell diskriminering) is used as well as Foucault's theory of biopower which is discussed within the analysis.The study indicates that although integration often is addressed as a reciprocal process, it is still assumed that They should be integrated by Us. The present government's one-sided focus on employment has proved difficult for the employees to put into practise and when the responsibility of obtaining employment is based upon the individual alone, she/he becomes responsible for her/his own integration..

The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.

I uppsatsen prövas om medborgerlig gemenskap och socioekonomisk utveckling kan förklara institutionell effektivitet även i icke-demokratiska länder. Med teoretiska utgångspunkter i Putnams numera klassiska teori från Den fungerande demokratin (1996), som efter modifikationer och med inslag från Linz och Stepans ?fem arenor? från Problems of democratic transition and consolidation (1996), testas teorin genom regressionsanalyser och med ett dataset från The Quality of Government Institute. Uppsatsen kommer fram till att det går att förklara den institutionella effektiviteten genom medborgerlig gemenskap och socioekonomisk utveckling oberoende av om landet är demokratiskt eller ej..

This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot price of electricity that makes the investment profitable has been calculated.

This essay is about children who have psychological and social problems. An increase part of children and young people in Sweden describe this kind of difficulties. These problems are at the same time a concern for the school as well as the social welfare. The purpose in this essay is to explore if children with psychological and social problems have the same legal rights to education as other children. The main questions are to describe the legal rights in this area and explore how schools and social welfare cooperate in order to achieve better possibilities for the children.The facts take a legal aspect as a starting point.

Media has the power to influences society. Some call them the third power of a state. Through amongst others, the agenda setting theory and the framing theory, this report seeks to understand how media describes the swine influenza and how it uses its power to influence people to vaccinate. As this report will show, there is no doubt that media has had an impact on the Swedish population of which 60 per cent followed through with the vaccination. Media used an information discourse and attempted to present its articles in an impartial manner and used governmental authorities and experts to support its arguments.

The purpose of this study is to investigate the way George W. Bush used the language as a means to exercise power in an attempt to justify Operation Iraqi Freedom. The theories used to answer the purpose are discourse analysis and three different moral metaphors that are applied on the data.The collected material for the metaphors is constituted of cognitive linguistic books from prominent linguists, such as George Lakoff, Alan Cruse and William Croft, and the material for the discourse analysis is also collected from prominent discourse analysts such as Michél Foucault and Norman Fairclough. The official White House website provides the material for my data. The scientific method used in this study has been qualitative text analysis where the hermeneutic approach has been an essential part of it.The main question: In what way did George W.

In this thesis a number of energy saving methods for a multiplier on algorithmic level are investigated. For the investigation a multiplier is constructed in VHDL, after which the circuit's performance is investigated. A number of techniques for reduced power consumption are introduced in the circuit and are then evaluated. The conclusions are that all investigated methods, pipelining, interleaving and voltage scaling, should be maximally made use of in order to minimize the power consumption..