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.

ABSTRACTMy degree project has resulted in the improvement of the guidance in the dental center?s entrance. The patients will now find it easier to understand and find the environment?s various functions, which is the reception, registration, payment, and waiting rooms. Norrbottens läns landsting has a concept ?hälsofrämjande väntrum? that provides guidelines for how they want their patients to experience their waiting rooms.

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.

Background: The purpose of the present study was to investigate the prevalence and characteristics of deliberate self-harm in a Swedish University population.Method: A random sample of first year students at University of Kalmar was invited to participate in an Internet-based survey in the autumn of 2007. A total of 139 (53,1 %) completed the anonymous survey.Results: The results showed that 25,2 % (n=35) of the students reported having engaged in some kind of deliberate self-harm at least once, and deliberate self-harm was endorsed by 7,9 % within the past year. The most frequently procedures to self-harm were to tear, carve or pinch self, cutting skin and hitting self on purpose. 37,1 % reported that they had told no one about their self-injurious behaviors and 36,4 % significantly reported that they had no one they trusted and who they could talk to if they were concerned about something. Students with self-injurious behavior were also more likely to report a history of emotional, sexual and/or physical abuse, alcohol and drug use, cut classes and questioning their sexual orientation.Conclusions: Findings suggest that self-harm is associated with risk factors and that self-injury is not only associated with adolescence but also with adulthood.

Motivation inom skolan är avgörande för elevers lärande. I self- determination theory (SDT) betonas vikten av inre motivation genom autonomi, kompetens och samhörighet. Stöd, höga förväntningar och målsättningar har visats sig ha positiv inverkan på motivation. Syftet med denna undersökning var att studera vad som främjar ungdomars motivation, med utgångspunkt i SDT samt ungdomars och vuxnas perspektiv, utifrån skilda tillvägagångssätt i motivationsarbete. Intervjuer genomfördes med 8 deltagare från en friskola och 8 från en ungdomsverksamhet.

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 degree project aims to investigate the potential and possibilities for conceptual energyanalyses in the early stages of the design process. Many key decisions are made in theearly stages of a project regarding the shape and orientation of the building. Conceptualenergy analyses can provide the architects with insight regarding different design option?srelative energy performance.As the demands for more sustainable buildings increases, so does the need for earlyenergy analyses. Performing analyses in the early stage requires many assumptions andguesswork which could lead to a large margin of error.The offering from Autodesk is a module in Revit Architecture/MEP and the stand aloneprogram Project Vasari (under development).

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.

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.

The purpose of this master thesis is to investigate whether exhibitions and silent pedagogy can be used to develop more inspiring environments in the public library. Silent pedagogy is a term from the field of museum education describing the silent communication with visitors that takes place in exhibitions through introduction and orientation, layout and installation, as well as signage. In the 1980s, articles in a Swedish library magazine discussed the pedagogical importance of library exhibits and how they make the patrons aware of the library?s resources. This led us to museum education and a desire to investigate whether its theories were transferrable to the library context.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

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.

The aim of this paper is to examine the experience of two Swedish women who survived the tsunami catastrophe in Thailand 2004. Through their biographies, Sävstam and Ernsth-Ohlsson have revealed their experiences, before, during and after the tsunami catastrophe. Coping theory is used to explain how they cope with the consequences of the tsunami catastrophe, and how culture affects the coping process. Pargament´s (1997) theories in coping are used to examine this paper. Pargament argues that the coping process is influenced by the culture context of the individual.