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.

The public library´s overall purpose and legitimacy is analways relevant subject for discussion in Library andInformation Science and in public debate on libraries.Libraries are a part of a bigger societal context and are thusinevitably influenced by societal changes. In this thesis wehave studied different roles and functions of the publiclibrary, as seen from documents published by one specificpublic library in Malmö - Garaget. As basis we have usedan analysis model of the library in the knowledge andexperience society made by Jochumsen, HvenegaaardRasmussen och Skot-Hansen (2010). Our purpose has beento examine which ideas and notions on the functions of thepublic library that can be found in Garaget?s documents andin the model ? and to discuss them from a discoursive pointof view.

This paper is about the psychosocial work environment, and those factors that can be responsible for an employee?s sick leave. We have through our knowledge from working life, on several occasions experienced colleagues becoming ill, the cause being the psychosocial working environment. Private factors, for instance different kinds of life crisis like a divorce or uprooting, have contributed to the sick leave. The psychosocial working environment is complex.

This bachelor's thesis is an investigation into the public libraries'actions following the debate of Stina Wirséns character LillaHjärtat, featured in picture books and films for young children.The character was accused of being racist, due to its similarity tostereotypes such as pickaninnies. Because of this, the books'existence in public libraries was questioned.The purpose of this study is to investigate how librarians havedealt with these books, and what they have based their decisionson. To explore the background of these decisions we have usedPatrick Wilson's theory of cognitive authority (1983). We haveexamined which cognitive authorities have been used in thedecision-making process of how to handle the books containingLilla Hjärtat, and why these cognitive authorities have beenchosen. The method used in the study is qualitative interviewswith seven librarians working in public libraries throughoutSweden.The results of the interviews show that the librarians? mostprominent cognitive authorities have been authors and illustratorsof children's books.

The aim of this thesis is to examine how the Swedish Film Institute?s arguments regarding file sharing, copyright and the Internet relates to the changes made in the Swedish copyright law during 2003 and 2007, using the current debate about surveillance versus liberty on the Internet as a backdrop. The theory used is based on Lawrence Lessig?s ideas about how a network such as the Internet can be controlled, and what regulating forces a government can use to constrain a certain behavior such as illegal file sharing. By examining referral statements made by the Swedish Film Institute to five different communications from the Swedish government regarding copyright and film politics an idea analysis is being used as a method to answer the following sub-questions: 1.) How has the Swedish copyright law evolved during the latest years? 2.) What arguments are being used by the Swedish Film Institute in issues regarding file sharing, copyright and the Internet? 3.) Are the arguments being used by the Swedish Film Institute regarding these issues changing during the examined period? The findings of the study show that the Swedish Film Institute has been eager to support a more powerful expansion of the copyright laws, often suggesting more powerful solutions than the Swedish government itself.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

This thesis presents a new way of providing library users with reference services, namely chat (text based digital reference service in real time). Our research questions focus on the role of reference service, a comparison of chat reference to other reference forms, and the interest for real-time, digital reference. Our literature review covered the areas of digital reference and reference theory, the results of which showed that an ongoing debate hardly exists among Swedish librarians on the topic of reference work. We interviewed librarians from the three different Swedish chat reference projects existing at the time of our study. Most interviewees were very positive about chat reference.

Ethanol fuel is a biofuel, which been widely reported in the public debate and on the fuel market the last years. Ethanol is sold as both E85 and as a five percent admixture of all petrol sold in Sweden. Research studies on ethanol fuel often focus on environmental issues surrounding the production and utilization of ethanol as a fuel, and omits the private and business aspects of the subject. The purpose of this study is to illustrate the economics of ethanol as a fuel. How the Swedish market for ethanol is and how it evolved over time and what the future prospects are.

During the 1960´s and 1970´s the number of grey seals in the Baltic Sea was decreasing rapidly, mostly due to hunting and toxic substances like DDT and PCB. When hunting became less intense and toxic substances decreased in the environment the grey seal population started to increase. Today grey seals are found common in the Baltic Sea and have started to become a big treat and a problem to the fishing industry. The grey seal destroys and enters fishing traps and consumes large quantities of the fish that have been caught.The knowledge of the grey seal, like abundance and food preferences, is today limited. It is also important to define the position of the grey seal in the ecosystem in the Baltic Sea and to be able to predict changes that could occur if the population would rapidly decrease or increase.

This master?s thesis looks at discourses that use the pronoun ?hen?. The media debate in Sweden over this pronoun in 2012 started in connection with the publishing of a children?s picture book: Kivi och monsterhund, by Jesper Lundqvist and Bettina Jansson. The essay investigates how eight librarians, who take an interest in and work with gender issues, talk about the pronoun hen and about this picture book and other books that have characters which are not named as a sex/gender.The essay takes a discursive perspective on reality and on the construction of knowledge and carries out a discourse analysis of the librarians? talk in the qualitative interviews that were made for this study.

The subject of this master thesis concerns the area of change in libraries, with special orientation towards privatisation. Its aim is to investigate how privatisation is portrayed in one of Sweden?s largest library magazines, Biblioteksbladet, in order to gain insight into why these portrayals are what they are, and what consequences they might get. Three theoretical viewpoints create the general base of the thesis; first, Fairclough?s critical discourse analysis (CDA) theory on the relations between text and society; second, Audunsson?s theory concerning how change is dealt with in public libraries; and third, a conceptual framework on privatisation consisting of definitions and perspectives of the phenomenon.

This study revolves around calculating the extent of appearance of both anonymously and named men and women as well as determining whether or not Yvonne Hirdman?s gender theory is applicable on two versions of a Swedish educational history textbook called Epos: historia: för gymnasieskolans kurs A (2008) and Epos [historia] 1b (2012), published for two different curriculum. Our qualitative investigation of two parts of the book?s content proves that the two principles of gender system are present in both books, although to a lesser extent in the latter version. Calculating the material, results have shown that anonymous men and women are almost equally presented in Epos 2012, which is not the case in the 2008 version.

The music distribution in Sweden and the world is rapidly changing. The music industry, however, has been reluctant to change the way they distribute music. The consequence has been that illegal music files have been available for downloading to anyone with an Internet connection. Because of the illegal downloading a new law have been implemented in an attempt to stop this behaviour. Our theory is that in implementing the IPRED-law, the sites that were hosting most of the illegal material will experience a severe decrease in traffic.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

The construction industry is often criticized to be an industry of narrowness and slow of change. The traditional construction process is considered to create gasps of inferior quality, delays and increase of disputes. Meanwhile, productivity is lower compared to other industries and the prices are increasing. In this debate, it has been assumed that the reported figures are monitoring a reflection of reality, but there might be an error in the statistics which suggests that the focus is at the wrong place. A study of the monitoring and the measurements of the results are to consider, instead of spending time and resources on issues and actions The Last Planner System is an executive planning tool which creates a predictable workflow and creating value throughout all the different stages.