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.

AbstractThis essay concerns a qualitative case study seeking to understand six boys? reading habits and to investigate why it is that some boys who do not like reading nevertheless display good reading comprehension according to the results achieved for that skill in national tests. The study shows that the boys? perception of reading has a lot to do with the contact they have with books when they are small. Whether or not there are adult role models in the home and whether the early encounter with texts in school is a positive or negative experience is significant for the boys? later attitude to reading.

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.

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.

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.

The essay investigates juvenile offenders experiences of the sanction ?ungdomstjänst? and how it may change attitudes towards committing criminal acts. The essay introduces qualitative interviews with four juvenile offenders, which have all executed ?ungdomstjänst?. The juveniles experiences of features that can be a part of the attitude change have been analyzed with a model of the motivation process, called ?Fyra F?, and four elements of persuading, which can affect an attitude change.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

The purpose of our study is to describe and understand whether, and if so, how social workers in school and in social services construct computer gaming adolescents as a social problem. We chose social workers who encounter adolescents with different problems. We have conducted qualitative interviews with vignettes to capture the social workers' reasoning about computer gaming adolescents and how they handle this in their work. The study shows that all social workers we interviewed had encountered adolescents with troubling computer gaming habits. In the study, all agree that computer gaming becomes a problem when it leads to deviant behaviour such as not going to school, staying up all night and so on.

Demens är en sjukdom som karaktäriseras av intellektuella och känslomässiga förluster. I ett senare stadium av demenssjukdomen utvecklas både verbala och ickeverbala svårigheter som leder till problematik i det kommunikativa omvårdnadsmötet. Syftet med studien var att analysera och beskriva det kommunikativa mötet med en äldre demenssjuk person ur vårdpersonalens perspektiv. I studien användes en kvalitativ ansats för att besvara studiens syfte. Datamaterialet bestod av nio intervjuer med vårdpersonal som arbetar med demenssjuka.

De stora förändringarna inom det sociokulturella och teknologiska området har bidragit till utvecklingen av en ny dimension av marknadsföring, vilken har inriktat sig på att se och behandla kunderna som levande individer. Kundernas sinne, känslor och humör ställs i centrum. Att involvera människas sinne i tjänsteprocessen kan vara avgörande för kundens direkta upplevelse av olika köp- och konsumtionsprocesser.Denna studie syftar till att undersöka hur humör och känslotillstånd, servicekvalitet, kundlojalitet och servicepersonal samspelar med interpersonell beröring vid ett servicemöte.Ett experiment utfördes i en detaljhandelsbutik för att mäta beröringens effekter. Hypoteser formulerades med utgångpunkt i att interpersonell beröring, i form av en lätt touch mellan armbåge och axel, bör leda till en positiv inverkan på kundernas känslotillstånd samt bidra till bättre kundupplevelse. Resultatet visade att interpersonell beröring har positiv inverkan på kundernas känslotillstånd samt ökar graden av den upplevda servicekvaliteten och stärker kundlojaliteten..

Background: During the 1980s, the fear of HIV spread over the world. Health professionals'attitudes to patients with HIV, was negatively impacted because of their fear to be infected.Patients with HIV have therefore,during disease history's first two decades, experienced stigma and discrimination in the response from health professionals. Because of the increasing knowledge of HIV it is of interest to study patients' contemporary experiences of the encounter with health professionals. Aim:To explore how patients with HIV experiencing the meeting with health professionals. Method:Literature study with seven qualitative and three quantitative articles.

The purpose of this essay is to examine whether and how labor consultants, job coaches, guidance counselors promote the possibility of self-realization of the clients they encounter in their work. By analyzing, based on the theoretical framework, six semi-structured interviews of people having the chosen professions answer the questions "Do counselors promote client's opportunities for self-realization in their work?" and "If so: how is this practiced?". In the theoretical framework three important concepts are addressed: "identity", "recognition" and "self-realization". These are explained with the help of works by including Emma Engdahl, Anthony Giddens, Axel Honneth and Allison Weir.

The focus of this research is to investigate how the client's emotions can affect the social worker and how the social worker manages these feelings in order to make the right decisions. We have used a qualitative approach in our investigation. We have interviewed six social workers at social welfare bureaux in southern Sweden. Our theories are ?Nai?ve Theory? and ?Affect Theory?.

The edge or the fringe of the city is often the first part of the city we encounter, and our perception of it will probably color the image we make in our minds of the city as a whole. Even though the fringe of the city is important to the image of the cityscape it has not very often been the direct object of attention either in planning, building or even in the heads of the masters, when big ideas were formed. More often than not the fringe seems like something that just happened over time due to separate landowners, businesses or actions of other financially strong operators. The aim of this essay is to try to describe the history of the city edge in Sweden, from the very first town in the 10th century until today?s expanding mosaic of different ideas and styles as well as to bring some clarity and order into some of the different ideas and ideals in the planning of the edge in different eras and to review how the edge has been shaped and used.

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.