Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

In Swedish school library research, the role of the school library has seldom been studied in a subject-specific context. When it has been, the subject has usually been a theoretical subject such as Swedish or Social studies. The purpose of this master's thesis is to study what role or roles the school library can play in a different context, in the program-specific subjects at a trade oriented program in the Swedish upper secondary school, and to determine what factors affect the possibility for the school library to play a role in such a context. The Food Programme was selected as the specific program to be studied. In this program, the students learn a trade, in this case bakery, and the teaching in the program-specific subjects can be expected to be practical in nature.

Syftet med denna C-uppsats är att genom Pincus och Minahans resursinriktade systemteori undersöka innebörden av hur samhälleliga system tillgodoser hjälpbehov för klienter som uppbär försörjningsstöd under lång tid. Målet är att skapa en strukturerad bild av vad som är bidragande faktorer till långvarigt beroende av försörjningsstöd samt hur samhälleliga system arbetar med insatser gällande dessa faktorer.Frågeställningarna är följande:Vilka hjälpbehov framträder genom journalerna för undersökningsgruppen?Hur adresseras dessa av samhälleliga system och vilka slutsatser kan man dra av detta?Resultatet visar att hjälpbehoven som tillgodoses är av olika karaktär och att det samhälleliga resurssystemet ibland ersätter formella och informella resurssystem när dessa inte är välfungerande. Slutsatsen visar att samhälleliga system kan motarbeta varandra och att detta då blir till men för den enskilde.Slutsatsen visar också att preventivt arbete för att förhindra att långvarigt beroende av försörjningsstöd uppstår är viktigt..

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

Coping theory asks what the cognitive and behavioral patterns of individuals dealing with stress are. This essay includes, besides the perspective of the psychology of religion, theories of culture and ritual in exploring two Swedes coping with the natural disaster in Thailand year 2004. The vacation paradise was struck by an enormous flood wave, called a tsunami, causing vast destruction and the death of over 200.000 people. Among these 543 were Swedes on vacation. When a disaster of such measures happens, what kind of stress does it cause? How do you cope? Are religion and ritual important? What is the function of the culture in the copingprocess? Using hermeneutical analysis this essay interprets the material from two books by Swedes, who not only experienced the disaster, but lost two children and husband and wife in the flood wave.

This study is commissioned by the Swedish University of Agricultural Science (SLU - Department of Forest Resource Management) in coorporation with Sveaskog and Vilhelmina Norra Sami reindeer herding community. The purpose of this study is to analyse movement patterns and habitat use of reindeers during two winter seasons (2005/2006 and 2006/2007) in areas affected by forestry activities such as clearcutting. This study examines the possibilities of analysing information from Reindeer husbandry plans and forest variable data from kNN and SMD, in relation to GPS collar points from reindeers by using Geographical Information System (GIS). Lack of knowledge and understanding between the reindeer industry and the timber industry has often led to heated debates. The possibilities of using this type of technique are very interesting and could increase knowledge concerning land-use issues to different resource users. The main results from analyses comparing SMD, kNN, data about clearcuts, and GPS collar points from reindeers indicates that clearcut areas, younger forest, coniferous forest on lichen-dominated areas and areas dominated by pine was preferred by reindeers during the winter period.

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Denna magisteruppsats handlar om vilken betydelse Human Resource arbetet har för kompetensutvecklingen inom två olika organisationer. Under senare år har relativt stora satsningar gjorts på personalutbildning och andra kompetensutvecklingsinsatser i arbetslivet. Forskning har visat att kunskapsproduktionen i samhället ökar ständigt och för att finna en lösning på detta har många företag valt att satsa på kompetensutveckling. Det bakomliggande antagandet har varit att det i allt högre grad är kunskap och kompetens än kapital som växer i framtiden. Därför bör såväl privata som offentliga organisationer satsa på kompetensutveckling både kortsiktligt och långsiktligt för att kunna möta de framtida kraven.

Children and teenagers of today have grown up with digital media. According to Olle Findahl's report "The Swedes and the Internet" (2009), adults as well as children are online more and more. Our experience is that at many workplaces as good as everyone use computers and everyone is expected to have digital skills. However at most schools the reality is far from this. According to Findahl's report from 2009, 99 percent of all pupils (in Sweden) have access to computers and Internet, yet it is rare that they get school assignments where the use of Internet is acquired (Findahl 2009).The purpose of our paper is to understand how digital media can be used as a resource for learning, through the perspective of young people.

The aim of this thesis is to examine how librarians and family historians experience their interaction at the reference encounter, what influences these views and how they affect the service; whether the family historians are aware of these views; which subject knowledge is needed and how this knowledge affects work performance; if there is a need for continuing education, and finally, if the family historians themselves can work as a resource for the library or the librarians? The thesis consists of three parts; in the first a theoretical frame was constructed around the concepts service, continuing education, subject knowledge and attitudes. Role theory was used as a theoretical background to show how expectations influence professional roles. The second part consists of the results given from the qualitative interviews with librarians and surveys with family historians that were performed. In the last part a discussion from the theoretical and empirical information earlier received was made.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.