After the fall of the Iron Curtain the European Union was challenged partly by an institutionalized organization of the union, as well as by a socio-psychology awareness concerning the meaning of the European Union. The increase in European integration has generated a political collaboration where national understandings in identities are constantly being exposed for reconstruction. This results in a collective European identity where states are united in diversity.National identities are created when boundaries are set up in a relation to other states. In these identity constructions there are thoughts and questions raised such as who we are and who we are not. Ukraine and the European Union has, during a long time, had diversified preconceptions concerning who has been the others.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

As new ways of using computers are constantly being developed, other ways of interacting are made possible. One of the most desired types of interaction with computers is a touch-screen where the user can actually organize everything simply by using the fingertips. The purpose of this project is to enhance an existing framework with an application that works with a touch-screen device. The application is to be used as a tool for presentational usage. The result is an application where the user by simple means can use a touch-screen to hold a professional presentation.

The purpose of the study is to investigate and elucidate how and why municipalities cooperate across municipal boundaries with destination development. To answer the purpose the authors chose two research questions:What are the incentives of cooperation between the municipalities in Roslagen? What are the possibilities and difficulties of cooperation? In order to answer the research questions interviews with local business managers, administrative director, the acting Head of destination and tourist office staff were made. Municipalities have signed a cooperation agreement in October/November 2008, where they will work more formal together to strengthen the destination Roslagen. The result of the study shows that the main motive for municipal cooperation is the sharing of financial resources to promote and develop the destination Roslagen together.

Among those who graduate from the various schools of Social work in Sweden are a great majority women. At the same time men are sought after in the work field.  But not just to level up the equality between the sexes, but also to fill a gender specific niche to counter up a need for male role models. But a closer look at this need and the types of functions set to cater for it shows that male role models as a concept vary between contexts. In this study we examine the concepts and the practices of male role models in three different settings: a municipal social care center offering young boys male bonding activities; a non-profit organization warding young people from drug abuse and criminal behavior; and last, a long term residential home for young boys between the ages 13 and 19. Our research shows that the concept of the male role model vary between the organizations and less so within.

Positive action is measures that usually constitute discrimination but which are justified when achieving the purpose of an effective equality between people of the society. Positive action regarding gender is regulated in primary law, secondary law and case law of the EU whereas positive action regarding other discrimination groups is regulated in secondary law and negligible regulated in case law.There is a boundary between positive action and discrimination. Primary law gives little guidance on determine that boundary. Secondary law provides more advanced guidelines of how to determining were the boundary is.When determining were the boundaries lays between positive action and discrimination the guidelines given by the European court of justice in case law can be used. The majority of these guidelines are focused on positive action regarding gender.

SAMMANFATTNINGBAKGRUND: I och med Ädelreformen flyttades vården av äldre till kommunen och sjuksköterskor började arbeta inom den kommunala äldreomsorgen. Arbetet saknar tydliga riktlinjer och rutiner. Det innebär ett stort ansvar för sina arbetsuppgifter samt patientansvar. Vid konsultarbete ansvarar sjuksköterskan för ett stort antal människor och förmåga att prioritera och snabbt göra bedömningar av arbetsuppgifter och sjukdomstillstånd krävs.SYFTE: Syftet med studien var att utifrån sjuksköterskors berättelser beskriva deras upplevelser av sitt arbete inom den kommunala äldreomsorgen.METOD: Det är en deskriptiv studie. Information samlades in genom semi-strukturerade fokusgruppsintervjuer.

This paper examines the amount of influence that upper secondary school pupils of the Swedish voluntary school system. The curriculum clearly states that democratic values are to be instilled with the pupils at an early age, and that the pupils are to have a degree of democratic influence over their tutelage. This paper is based upon a survey, which involves one hundred and fourteen pupils at the Malmö Latin gymnasium. The hypothesis argues that upper secondary school pupils in Sweden have very little knowledge in this area and it contradicts much of the previous research done in this field. The pupils´ ages vary from fifteen to eighteen years of age.The survey shows that the pupils of this school have little or no knowledge of their democratic rights within the school boundaries.

Urination is a biological need but the routines surrounding urination are culturally specific and ever changing. This makes the organization of public space an important part in deciding what actions are made possible for the people in it. This paper considers women?s public urination and the possibilities to merge the need to urinate and the construction of the female body as feminine.A number of texts that describe the construction of the female body and identity as both gendered and socially produced are analysed in relation to women?s experiences of incontinence. Incontinence as a medical diagnosis is by this becoming possible to question, and may be seen as one of several strategies used to manage both the organization of the public space and the expectations of the female body to be a docile body.The conclusion is that a woman who wants to enter public space has the following options when it comes to the need to urinate:To strive for the feminine ideal.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Urination is a biological need but the routines surrounding urination are culturally specific and ever changing. This makes the organization of public space an important part in deciding what actions are made possible for the people in it. This paper considers women?s public urination and the possibilities to merge the need to urinate and the construction of the female body as feminine.A number of texts that describe the construction of the female body and identity as both gendered and socially produced are analysed in relation to women?s experiences of incontinence. Incontinence as a medical diagnosis is by this becoming possible to question, and may be seen as one of several strategies used to manage both the organization of the public space and the expectations of the female body to be a docile body.The conclusion is that a woman who wants to enter public space has the following options when it comes to the need to urinate:To strive for the feminine ideal.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

Uppsatsen är till formen en reflekterande vetenskaplig essä som undersöker akutsjuksköterskans yrkespraktik. Den egna erfarenheten gestaltad i form av en berättelse från ett arbetspass på sjukhuset är i fokus och undersökningen tar sitt avstamp i den. Det som belyses är de olika kunskapsformer som akutsjuksköterskan lutar sig mot när hon använder sin "kliniska blick"och hur de samverkar och är beroende av varandra. Kunskapsformerna är hämtade från Aristoteles kunskapsbegrepp och stort utrymme ges till den praktiska kunskapen och den praktiska klokheten, som av Aristoteles benämndes fronesis. Texten undersöker också det för sjuksköterskan centrala begreppet omvårdnad utifrån den egna erfarenheten.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

With the new generation of smartphones the boundaries for what is a mobile phone and whatis a computer becomes more subtle. 2009 the shipment of smartphones with touchscreen morethan double the 2008 figure and the total amount of smartphones is now over 10 % of the totalworldwide shipments of mobile phones. There?s still one problem to solve and that is the lackof web content specifically adapted for smartphones.The purpose of this paper is to identify and analyze from a user and usability perspective howto make a successful migration and design of a user interface for an existing web basedsystem so that it also fit smartphones.The paper starts with a theoretical reference material containing examples of differentapproaches for design and migration of an interface.A case study is performed and prototypes are designed with support from guidelines andrecommendations in the theory part.The conclusion stipulates that in the present situation there are no shortcuts when it comes tomigration of an existing web based system for the mobile web. The recommendation is aspecific interface for each different unit that are going to interact with the system.Research that analyzes differences between all mobile web browsers would be of greatinterest, a research that hopefully leads to guidelines for what level of mobile web standardthey should at least support.