Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

A geographical position and its social, cultural and political context as well as climate and specific physical characteristics define the scope for a landscape design project. This has become clearer for us in our master project where we have made a Design Program for the outdoor environment of Wollo University in Dessie, Ethiopia and analysed and reflected on the work and process. The aim for the project has been to design an attractive and functional outdoor environment for the Campus, based on the inventories and the needs and wishes of clients and users. But, the aim has also been for us as landscape architect students to gain a greater knowledge about landscape architecture and the design process by position ourselves outside our usual context. The method has been open and seeking where the site, literature studies, dialogues with people and our own experiences from the field study in Ethiopia has influenced the work. Wollo University is situated 400 kilometers north of Addis Ababa, in a mountainous landscape. It faces problems of heavy rainfall during the summer, soil erosion, a lack of essential facilities, and is still a construction site with empty spaces in-between buildings and infrastructure.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..

Att utforma gra?nssnitt och system da?r variationen mellan anva?ndares respektive anva?ndningsma?l, a?lder eller andra fo?rutsa?ttningar varierar, kan vara en sva?r uppgift och kra?va fo?rsta?else fo?r de ma?nga olika anva?ndarna. Fo?rbundet Svensk Bridge a?r en organisation med o?ver 26.000 medlemmar i a?ldrarna 10 till 90plus, och har sa?ledes ma?nga olika typer av anva?ndare, med olika fo?rutsa?ttningar och kunskap, fo?r att kunna ta till sig den information som finns pa? Fo?rbundets hemsida.I den ha?r fallstudien har det tillva?gaga?ngssa?tt av den designprocedur fo?r framtagandet av en prototyp pa? en ny hemsida a?t Fo?rbundet Svensk Bridge utva?rderats. Detta har genomfo?rts genom dokumentation av designproceduren under alla dess olika moment, och sedan genom en utva?rdering och ja?mfo?relse av designprototypen gentemot dagens befintliga hemsida.

The biodiversity of the Swedish forest has degenerated since the beginning of the 19th century when fire suppression and large scale logging first occurred. Together with a changed land use, these actions today have had a negative influence on many forest dwelling species, due to gradual reduction of natural processes, successions and different structures from the forest ecosystem. The Swedish Forest Act, together with different environment certifications, have today encouraged private persons and forest companies, among them Holmen Skog, to work actively to improve nature conservation. The aim of this study was to, by field inventories of already existing nature values, literature studies, recommendations from scientific reports and ecological gap analysis as a basis, make a management plan, for a non-production area, to conserve or improve the prerequisites for biodiversity. ?Storskogsberget? is located in the coastal area of Västerbotten County, 35 km from the city of Umeå.

The textbook is one of the instruments that teachers and students have available in their teaching. For many years has textbook regarded as being too controlling and as a barrier to students development in mathematics. Textbooks primary mission is to promote learning. My study aims to provide an overview of how effective teachers use the textbook in mathematics education as well as the pros and cons they see with their work. The work includes interviews with five active mathematics teachers.

The primary aim of the current study was to gain increased knowledge about drivers' risk experiences. The study was based on questionnaires answered by 30 private drivers and 30 bus drivers, with 50% men and 50% woman in each group. The study revealed no differences, either between men and women drivers with regard to their experience of risk, or between the groups of private and bus drivers. Gambling is common within the private drivers group. Mistakes are common in all groups.

Syftet med studien var att undersöka sambandet mellan perfektionism och psykologiska färdigheter hos fotbollspelare. Studien utfördes på 207 fotbollsspelande gymnasieelever som alla gick någon form av fotbollslinje på respektive skola. Informanterna fick fylla i två stycken frågeformulär, Multidimensional Perfectionism Scale som mäter perfektionism och Ottawa Mental Skills Assessment Tool-3 som mäter idrottspsykologiska färdigheter. Resultatet analyserades med hjälp av statistikprogrammet PASW där korrelationer (Pearson) mellan sex dimensioner av perfektionism och tolv psykologiska färdigheter genomfördes. Resultatet visade att det fanns flera signifikanta samband mellan de sex dimensionerna inom perfektionism och de tolv psykologiska färdigheterna. .

Stress är ett ämne som det talas flitigt om i dagens samhälle. En hög stressnivå kan enligt tidigare forskning ha en negativ inverkan på vår hälsa. Syftet med studien var att se om det fanns någon skillnad i stressnivå mellan studenter som har extrajobb och de som inte har det. En av hypoteserna i studien var att studerande kvinnor har en högre stressnivå än studerande män. En enkät delades ut, Perceived stress scale (PSS), till 137 studenter varav 89 män och 48 kvinnor.

The primary ambition of this degree thesis is to create a representative outdoor environment that surrounds Malmö Konsthall (Malmö art center) which reflects the amazing inside of the artcenter. During this work it has become more and more obvious that Magistratsparken, which is situated right next to the artcenter, ought to be incorporated into this project. This thesis aims to examine the possibilities of implementing temporary outdoor artshows on this site. First; is there any interest in exhibiting art at this site? And secondly, if that is the case, what are the spatial needs and how can you prepare the place for future exhibitions and still keep its flexibility for different kinds of art forms to comfortably perform at this site?.

The goal of this essay is to analyse how women belonging to a right wing political discourse talk about feminism and equality. This analysis will be used to determine if right wing feminism exists. The analysis is based on Laclau and Mouffe´s  discourse theory as the primary base. The focus is articulation, antagonism and hegmony; the central terms of Laclau and Moffe´s theroy. The material consists of five interviews with representatives of women wings of liberal political in Sweaden; Liberala kvinnor, Centerkvinnor and Moderatkvinnor.The study shows that there are different opinions regarding feminism in the liberal political discouse, and that those opinions have an antagonistic relationship.

Peritonitis is a potentially life-threatening disease in horses. With no published work from Sweden, the objective of the study was to describe the occurrence and demographics of horses with peritonitis and to evaluate the outcome of treatment in terms of short-term survival during a ten-year period in a large clinic in Sweden. Data were examined in a retrospective manner in 69 horses diagnosed with and treated for peritonitis at Universitetsdjursjukhuset (UDS) in Uppsala between 2002-2012. Demographic data examined included age, breed, gender, history, duration of illness before arriving at UDS, reason for seeking veterinary care, initial clinical findings (general state of health, heart rate, respiratory rate, mucous membrane appearance, rectal temperature, abdominal sounds, rectal examination, nasogastric tube results), abdominocentesis results (abdominal fluid analysis including visual inspection, leukocytes and protein, cytology, bacterial culture and sensitivity pattern), complete blood count (CBC), Serum amyloid-A (SAA) upon presentation and a follow up, plasma fibrinogen, plasma protein and albumin, treatments, length of hospitalisation and outcome. All medical records with the diagnosis of peritonitis were extracted from the medical records system Trofast. All records with any other diagnosis code referring to trauma such as rectal tear or ruptured uterus, recent abdominal surgery, external trauma or rupture in the gastrointestinal tract were excluded. To be included in the study, the peritoneal fluid should contain more than 20.000 cells/?L, have a peritoneal protein value of >30 g/L; or have a significantly changed peritoneal fluid sample (orange with increased turbidity or worse) in cases where no data on cells or protein were available. The horses were divided into two groups; one where the peritonitis was deemed to have an idiopathic aetiology (primary peritonitis) and the other group where the peritonitis had a possible aetiology such as intestinal parasites, impaction etc.

The purpose of this examination was to se how exercise affects the learning capacity. In this work I have chosen to integrate natural science with sport and the target group was a primary department. The two areas I integrate with sports were: the digestive system and knowledge of deciduous trees. I split the class in two different groups. One group got to have a theoretical lesson and the other one got to have an exercise lesson.

This paper describes a factor analysis applied at the data of the European Union structural indicators. These are the official indicators for wealth and economic development in the European Union with main use to evaluate the outcomes of the year 2000 Lisbon goals for making the European Union the world?s strongest economy by 2010. The purpose of the data is to serve for comparing and ?learning by doing?-policies, but have, due to size and format, so far been hard to use for a good compare between member countries.