The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

The purpose of this work was to research how baby nurses define the concept child maltreatment and how they conduct themselves to mandatory reporting.The central questions were; How do the baby nurses interpret the concept child maltreatment and which children do they consider comprehending the concept?What are the reasons that children are maltreated according to the baby nurses opinions?Do the baby nurses apprehend that they meet children that are maltreated in their work?How do the baby nurses interpret the mandatory reporting and what course of action do they use when they suspect child maltreatment?Nine baby nurses were interviewed. The material was analyzed with the help of a phenomenological method.The participators idea of the concept child maltreatment was focused on observing signs from the child and concrete actions from the parents. The outcome of this concept is that the participators categorization is neither or nor. The participators knew about the mandatory reporting and they did a further interpretation because they focused on the risk of the child.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

The aim of   the study has been to examine the duality that I seemed to find in Karin   Broos works, primarily on the basis of her renditions of nature. The   objective is to study the duality on various plans and to examine which   traces of Intertextuality that may exist.In the study of the duality   I have taken note of how nature is presented in terms of style and form, as   well as that I have seeked cultural references pictorial and symbolic. I have   also examined the images with reference to Intertextuality. The following   questions has been applied during the work:  How is nature produced in the paintings?  What place occupies nature in relation to the people, in the works?  What is being communicated by nature's participation in the works?As a method, and as a   tool for analysis and interpretation of selected works, I have chosen to use   Panofskys iconological interpretative method. As a guide to seek relations of   intertextuality the theories of  Julia   Kristeva has been useful, which  includes thoughts  that new images are created or re-created   in relation to other images all the time and in new contexts.As a result of the   study I have found some kind of expression of balance, though it did not   seemed to look that way from the beginning.

A QUALITATIVE STUDY ON THE EXPERIENCE OF ESCORT SERVICE UNDER THE ACT (SFS 1993:387) SUPPORT AND SERVICE FOR THE DISABLED The purpose of this study was to examine the experiences of escort service under the Act (SFS 1993:387) concerning Support and Service for the disabled (LSS) for self-determination, participation and equality of living conditions. In the results of this study appears that the escort service fulfills its role in breaking the isolation of persons with disabilities. It gives a picture of the escort service is much more than to break the isolation of people with disabilities. The aspects that emerges is that escort service gives persons with disabilities the opportunity to develop their independence, increase their self-esteem and broaden their frames of reference through increased participation in community life. All users report that they experience autonomy in the choice and order of activities within their grant initiatives.

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

The popularity of vampire novels has come and gone over the years. And the romantic novels seem more popular than ever before. The male vampire have taken the stereotyperole as a sexual object. But what is it that makes the male characters desirable?The vampire genre was developed from defining female vampires as sexual freeand liberal but with a punishment awaiting them.

A variety of food is produced and passes the whole chain by processing, transport and trade and finally it ends up with the consumer. But in many cases, the food is disposed before it is eaten. Some of the produced food does not even pass the whole entire chain before it turns to waste. The question about food waste in debates is a case of access to food for every human beeing. It is question of consumption of the resources, waste management and an issue of environmental impact.

The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

This masters degree is a study of factors of success in a drug preventions work of change and model or method which could facilitate this work. The target group, which is in focus in this survey, is alcohol- and drug coordinators, also called prevention coordinators who?s main task is to develop and coordinate the preventive work in the alcohol and drugs area. My method of investigation is a combination of literature studies and a quantitative poll study with the target group, alcohol and drug presenters?, in Sweden.

The object of this essay is the Swedish author Agnes von Krusenstjerna's novels Ninas dagbok (The diary of Nina) and Helenas första kärlek (Helena's first love) as well as the cycle novel Fröknarna von Pahlen (The misses von Pahlen). The purpose is to explore her use of the discourse of girls' fiction, which I analyse by the depiciton of women's sexual awakening, and her depiction of sadomasochism. The theories of Elaine Showalter, Jacques Derrida, Michel Foucault and Judith Butler are used.Women's sexual awakening is depicted similarly in the novels but more explicitly in Fröknarna von Pahlen. In Ninas dagbok and Helenas första kärlek there is an eroticization of dominance and submission, which is not explicitly sadomasochistic. In Fröknarna von Pahlen, sadomasochism is explicitly described as a "perverted" sexuality and reveals the inequality in the violent sexuality, which is described as "normal".

Huvudsyftet med projektet var från början att digitalisera och mata in data för särskilda arkeologiska utredningsområden, att skanna rapporter som hör till utredningarna och lagra rapporterna på ett sådant sätt att de blir tillgängliga direkt från ArcMap via hyperlänk. Syftet förändrades dock något med tiden så att det istället blev att skapa ett inmatningshjälpmedel i form av en applikation.Arbetet med att skapa polygoner av utredningsområden grundar sig på så kallad skärmdigitalisering, och någon högre noggrannhet krävs alltså inte. Att koordinater och annan spatial information kan erhållas ur varje polygon får anses vara av mindre vikt i detta projekt. Geodatabasen som skapades i projektet består av en Feature Class, samt nio stycken så kallade Object Classes. För att begränsa möjligheten att mata in data på fler än ett sätt, har vi använt domännamn i geodatabasen.

The aim of the present study is to describe and analyse how an inter-cultural perspective presents itself in the didactic considerations and in the practice of preschool teachers on a multiethnic preschool.The theoretical perspective upon which the study is founded is social constructivism, but in addition to this Ingegerd Municio?s idea of two existing discourses present within the institutions in the Swedish educational system, as well as René León?s concept of a diversified normality, has been used as theoretical tools and points of departure.The empirical investigation consists of a qualitative field study at a multi-ethnic preschool, where participating observation and group interviews have been used to collect data. In these teachers from the preschool have participated.The results and the analysis of the data show that an inter-cultural perspective surfaces in the didactic considerations and in the practice of the preschool teachers in their construction of a diversified normality. The diversified normality thus constructed is constituted through different social processes. I have here identified the following ones: the preschool teachers emphasize differences among the children in general, they allow that the children behave differently and they allow them to be different; they recognize ?cultural? differences, differences in origin, and frames of reference, and they recognize that the children at the preschool are bilingual..

There are several methods avaliable to find areas of interest, but most fail at detecting such areas in cluttered scenes. In this paper two methods will be presented and tested in a qualitative perspective. The first is the darg operator, which is used to detect three dimensional convex or concave objects by calculating the derivative of the argument of the gradient in one direction of four rotated versions. The four versions are thereafter added together in their original orientation. A multi scale version is recommended to avoid the problem that the standard deviation of the Gaussians, combined with the derivatives, controls the scale of the object, which is detected.