Intressekonflikter spelade en stor roll i de skandalerna som uppdagades kring sekelskiftet som exempelvis Enron. Nya standarder och regleringar uppkommer med jämna mellanrum för att försöka stärka och upprätthålla revisorns oberoende. Lagstiftare har länge försökt hävda att fristående rådgivningstjänster rubbar revisorns oberoende men empiriska studier uppvisar varierande resultat. Trots införandet av en strängare reglering år 2002 i USA genom Sarbanes-Oxley Act (SOX), som innebar att många fristående rådgivningstjänster förbjöds, menar forskare att det krävs mer forskning kring intressekonflikter som kan uppstå inom revision. Utöver intressekonflikter kan även de olika förväntningarna och krav som ställs på revisorns olika roller som dels oberoende granskare, dels engagerad rådgivare ge upphov till en konflikt. Det finns en hel del forskning som behandlar oberoende, revisionskvalité och rådgivningstjänster men desto mindre forskning som studerar revisorns dubbla roller.

The aim of this study is to analyze the discourses of activists who work against female genital mutilation/cutting (FGM/C) in Tanzania. The study focus on the discourses that arise during interviews about FGM/C with five activists. To examine this we asked the following questions: What discourses are presented in the interviews? How do these discourses interact together ? are there any discourse conflicts? How do the activists talk about FGM/C in comparison to our western view? The study is based on discourse theory. We also use feminism and postcolonialism as theories in our analyze.

This essay examines how public planners and the inhabitants of södra Gårda relate to the physical planning of the area and to the demolition versus the preservation of the quarters Eken and Cedern, and how the dialogue between planners and citizens appears to be. How do the planners and policymakers relate to citizen participation in urban planning, and how is participatory planning carried out in the legislation, rhetorically and in practice. Former research indicates a distinct gap between rhetorics, legislation and actions in practice regarding citizen participation in planning, which is why we find it an interesting topic for further research. The essay aims to highlight the different actors interests and visions of the development of the area. Which are the standpoints and arguments the different actors set out for the future visions of the area? The essay focuses on citizen participation in urban planning in the city of Gothenburg.

This qualitative study is aimed to explore the leaders? experiences of difficult conversations in their work. We have examined if they take on a different role during the difficult conversations and how communication can affect their leadership during the conversation. We have also examined the importance of the leaders? ability to distance themselves from the sensitive subject and situation, to maintain their role as leaders.

This thesis aims to study the indirect effects of the Europeanization on national parties and the presence of an established national opposition towards the European Union (EU) and its effects in Sweden, as a result of the so-called conflict of Vaxholm. The questions asked were whether or not it existed an established national opposition towards the EU, and if so, what the opposition consists of substantially. The research method, which was used, is a quantified text analysis on the chamber debates of the Swedish Riksdag and the party congresses of Socialdemokraterna. The study shows that there is an ambivalent opposition towards the EU and its effects in the aftermath of the conflict of Vaxholm.  Socialdemokraterna presented resistance, but did not manage to present apparent alternatives, which left the party with a rather indistinctive opposition. In contrast to the right-wing party, the left-wing party had some profound difficulties in positioning itself in the new and globalized economy. I therefore suggest, that it might be more providing and exhaustive to introduce Azmanova?s ideal-type analysis, which instead of positing parties on a left-right continuum, posit parties after respective party?s opinions concerning the risks or opportunities which the EU and the internal market?s effects. .

External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

The use of computer games has grown exponentially in the past few years and StarCraft II is one of the most popular e-sports today, played by millions of people worldwide. This study investigates the game?s effect on skills, as perceived by the players of StarCraft II.The study was conducted by using an empirical survey and interviews. The skills being investigated were both physical and mental in their nature. The conclusion was that the majority of players perceived that their skills regarding reaction speed, multitasking, APM, analysis and strategy were increased the most, while there was a smaller change in social skills and language skills.

The aim of this paper has been to examine personas role in the development phase and whether or not some of the criticism that have aroused against personas is valid or not. In this paper we examine the benefits as well as the downsides of working with personas both from a scientific point of view but also from the experiences of a small company located in the north of Sweden. Since personas much like many other powerful tools have pit falls aswell as do's and don'ts this paper looks to clarify what role personas should take aswell as how to minimize risk and maximize the usefulness of personas..

Management research has during the last decades devoted itself to finding new solutions as to how companies in a better and more efficient way can take advantage of the human resources to create added value. This brings up the problem of understanding, making visible and identifying these resources and to be able to influence them. A section of the issue of understanding that has grown stronger lately builds on the role of emotions in transformation of resources. Research into this issue has shown a discrepancy where a common view seldom can be assumed. This leads to the first aim of the essay; to create a theoretical framework for understanding and dealing with the role that emotions play when it comes to creating added value in a company.

Advertisement is something that surrounds us in our everyday life. The two terms marketing and advertising are closely linked together and often considered as the same thing, although they are not. To be able to analyse the term advertisement it is crucial to separate it from the term marketing and observe advertising as a part of the complete marketing. We have two main focuses with this qualitative research and the first one of these is to analyse the changes in advertising when considering style, message and characteristics. The advertiser has a wide range of tools that he or she can use to make commercials follow the trends and changes in society.

The aim of this study was to examine if parents, of children diagnosed with ADHD, exprerienced any changes regarding their childrens appetite after starting psycostimulant treatment. Further more the aim was to examine what kind of changes concerning the appetite that were found and if they affected the meal situation as a whole.Method: A questionnaire study was conducted in the spring of 2011. The study included 81 parent?s to children who were enrolled at the Habilitation in Uppsala and medicated with psychostimulants for ADHD. The children's ages ranged between six and 18 years.

In today?s history teaching in Sweden, role-play and historical re-enactment receive littleattention. Even though many students find history as a subject boring and irrelevant, verylittle is done to improve the mode of teaching. My theses is that this could be done bypresenting new ways of teaching and at the same time find a way to make more studentsinterested in history. The main aim is to investigate if there are ways to offer students anexperience of history by carrying out different interactive exercises with a touch of roleplayand historical recreation.

This paper has bearing on the subject of foreign policy analysis and decision-making,but is nonetheless important to peace and conflict studies due to its emphasis onnuclear weapons and deterrence.I have constructed a theoretical framework for the analysis of foreign policydecision-making that I set out to test on a crucial case. The framework iscrosscutting, and takes into consideration four levels of analysis: the system-,regional-, state-, and individual level. It is centred on a key decision maker, andapplies a cognitive approach for determining his or hers belief system through whichthe inputs from the other levels are filtered in order for the decision maker toconstruct a perception of reality, from which the decision is then formulated within.The framework is applied to North Korean and its leader Kim Jong Il. It sets outto explain his behaviour in the matter of their claimed nuclear weapons program, andhis decision to conduct a nuclear weapons-test, getting inside his head trying to figureout why he chose to do it and for what reasons.The conclusion indicates that the basic structure of the framework and its generalapplicability is sound, but that it needs further testing in order to make it perfectly solid..

This study aims to contribute to the existing research field of Swedish arms export by examining the motives behind how the Swedish government and ISP have warranted arms export to countries in or on the brink of armed conflict after the change in law in 2018. The current Swedish legislation from 2018 with its basis in international legislation does not allow arms export to countries in or on the brink of armed conflict, but it still occurs due to a law that allows for exceptions if the arms export aligns with Sweden's interest in security policy. Earlier research has been conducted in the field and stated that Sweden?s progressive brand makes it possible for Sweden to export arms and still come across as a peaceful country, and that the Swedish government is involved in the arms trade which is essentially a private market. The analysis uses the theory of militarization to establish possible motives and a theoretical framework.