The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

The purpose of this study is to do a research about some pedagogues? perceptions of the social phenomenon of bullying, about the roles that can occur and how these pedagogues consider themselves to work accordingly. Our research questions are therefore:What beliefs about the social phenomenon of bullying has the pedagogues?What roles emerge in different bullying situations according to the pedagogues?How do the pedagogues work with bullying and the roles that emerge?The study provides insight into how different approaches to bullying can contribute to various pedagogical implications in anti-bullying work. In our theoretical part we present general issues and the roles that different writers describe.

My purpose with this essay is to examine the relationship between esthetic learning processes and language development to find good practices in my work with multilingual children. In my report, I describe a few activities from my work as a preschool pedagogue in a multicultural area, with a large group of children where age and knowledge of Swedish varies. The background to this essay is the problems I experienced in my work with children´s language development in an organization that, in my opinion, is limited by economic factors. The questions I poses are about the way esthetic learning processes can help children develop their language skills as well as their participation in preschool activities. I also pose the question whether there is a connection between the musical ear and children´s development of language.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

The essay is about the concept of text in a wider perspective, what can be included in that, how it can be used and above all, why one might want to use it. The essay will also include what the term popular culture implies, and school?s attitude towards it, since some of the medias that are a part of the text in a wider perspective, many times fits the description ?popular culture?. Most of the earlier research show that the positive aspects of the use of text in a wider perspective as the same time as it attacks school because school is opposing the popular culture.       The essay consists of two parts and it begins with a theoretical part where I present existing research about the concept of text in a wider perspective and the research about popular culture.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

This research shows and analyses how pupils in ninth grade in the nine-year compulsory school look at being multilingual, at the Swedish language and at Swedish as a second language. I also want to know if language and culture knowledge are taken care of in school as it says in official documents for the Swedish school and as it also is desired in an intercultural education. For my research I do eight interviews in a suburb school south of Stockholm.My work includes a limited account for the current research about being multilingual, Swedish as a second language and about the close relationship between language and culture. The applied theory is a social constructivist theory which in short can be explained like that we construct social structures that have consequences on the individual as well as on the society.I show in my research how the view of the world around the pupils influences their view on their languages, their school and their neighbourhood. I also draw conclusions from my interviews that language knowledge is little appreciated in school and that Swedish as a second language has a low status..

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

The history of rhetorics in documentary film is a long one. The French brothers Louise and Auguste Lumiére were among the first persons who produced a documentary and their work has had a big impression in the history of documentary during the 1900 century. John Grierson has been called ?the father? of documentary film. He produced films in the English speaking part of the world and he is the founder of the concept ?documentary film?.

The main objective of this study is to divide a number of colorectal cancer cases into subgroups based on their molecular features using cluster analysis. The data used is supplied by a research group at Pathology, the Department of Medical Biosciences, Umeå University, and consists, after some preparation, of 455 observations which is a larger data set than many similar studies. The molecular variables that the clustering is based on are CIMP (CpG Island Methylator Phenotype), MSI (Micro Satellite Instability), BRAF- and KRAS-mutations. These are categorical variables and consequently the clustering method used is PAM (Partitioning Around Medoids) which is particularly useful with data on diverse variable level. The final analysis results in four subgroups that are represented by different combinations of attributes on the aforementioned variables.

In this undergraduate thesis you will venture on a journey through the land of democratic values and urban planning. My research question is stated as: whether or not urban planning can show effects on democratic values and whether or not the municipalities in Sweden takes these possible effects into account when planning their city centres. You will in my theory part of this thesis be able to read about different views on urban planning and on democracy. Famous authors like Robert D. Putnam and Richard Florida will be examined as well as other theorists on democracy and urban planning.

Altmetrics, a subfield of informetrics, is still in development. The aim of this thesis is to explore; the significance altmetrics may have in the LIS field, and to define the new perspectives altmetrics offer in comparison to traditional metrics. The research questions are:- How can altmetrics affect research assessment?- How does altmetrics position itself towards traditional metrics?- How could altmetrics influence the LIS field?A qualitative content analysis was used as a method. The analysis of a sample of ten peer reviewed articles was based on a coding scheme with eleven codes.

The purpose of this essay is to closely study different studies and texts within the subjects ofanimals and nature in order to, from different themes, analyze and determine whether or not animalsis a useful tool to apply in school as well as preschool. Above all else, this study serves to answerwhat animals and nature can bring children, and when you as an educationalist can benefit from it inyour classes within school and preschool. This study also serves to point out what you should keepin mind when using animals as a tool in your classes, since there are a few obstacles to consider.The method used to analyze the different themes is discourse analysis, which is a sort of textanalysis.About one hundred years ago when our society was industrialized, different theories and theimportance of preserving and to sojourn into nature began to grow among some theorists, biologistsand educators. The value of spending time outdoors was realized, which we today have a greatunderstanding of. Our interest for the impact of animals on us is also starting to grow, and there is alot of research that is of the opinion that animals are good for children in many different ways, andfor many different reasons.

The aim of this study is to describe how a theme about vitamins and analytical chemistry can be planed and implemented in a summer research school managed by AstraZeneca. The description of the theme is intended to be used as an instructor?s guide to upcoming summers-research-schools with the same theme. The students, which participated in the summer school of 2007, went to upper secondary school. During the summer school they were going to investigate the content of vitamin C in different fruits and vegetables.