This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

This paper attempts to survey the debate in the Swedish parliament on state surveillance on the Internet, from 1994 to March, 2007. With a discourse analysis inspired by Foucault, we follow how the idea of state surveillance is viewed by politicians during the period. By focusing on the Internet, we expect to find how politicians in the parliament regard the idea of an unregulated forum for citizen communication and interaction, and how the need for state surveillance on the new arena that is Internet, is expressed and argued for. Theoretical framework is given by Foucault?s theory of the Panoptic state, as well as his thoughts on discourse, power and governmentality.

Energy costs are high nowadays and that is the reason why the energy consumption needs to become as small as possible in most of the companies. To accomplish the small energy usage one needs to map the energy flows, study them and monitor them. One method that can be used for this is energy balance calculation. The method gives an opportunity to separate different energy flows and see where each flow is heading. There is also another method which is more advanced than energy balance calculation.

The aim of this Master?s thesis is to present guidelines for making a digital repository. To attain this, useful factors for creating an archive were examined. Also different organisations? strategies were analysed.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

The scope of this investigation is to decide how and to what extent the energy consumption of apassive house is affected by the users? knowledge and habits. To achieve this a literary study hasbeen made and as a complement the planning of a passive house was completed.The result of a primary study of the rules and regulations that effect passive houses in Swedenshows that the user?s influence on passive houses is a completely unregulated area. Even thoughthere is no regulation, a need for some general knowledge of the passive house concept has beenexpressed.To further investigate how the users? knowledge and habits affect the energy consumption and ifthere is a difference between different households? energy consumption , three main factors havebeen identified.

Based on 30 years of work experience in TV and film production, I have made a phenomenological analysis of my perception of meaning in work - how it arises and how it is undermined. The story starts in my experience of early professional film making in the 1980's and describes how a change to work in TV production required the development of a new professional identity. The text also illustrates how as a female director I have managed my role in a male dominated and structured work environment. Being defined as an exception from the male norm has pushed me towards femininist reflection and the need to redefine my own work role - the generally accepted view having felt uncomfortable. An analysis of structural change in TV and film production shows how market pressures and ways of thought have increasingly invaded cultural endeavour. Professional spheres of influence are weakened, while developments in the media are characterised by a commercialism which encroaches more and more upon artistic, spiritual and moral values. This attitude, where quality is in retreat, has transformedprogramme makers from creative originators into becoming suppliers of raw material in a factory- like process geared to produce great volume at low cost.The aim of this essay is to show how changes in society and in TV and film making have affected my perception of my work.

This paper?s purpose is to examine a Swedish missionary activity from a human rights perspective. As a scope I have chosen the Swedish evangelical mission to Congo-Brazzaville, from its establishment in 1909 to the congolese church's self-determination in 1961. I consider certain elements of the missionary activity that affect human rights, to discover wether the activity was in order with modern day human rights standards or not. During these years, Congo was part of the French colony Equatorial Africa, so the missionaries? part in the colonial discourse is taken into consideration.

This report is part of the major thesis carried out at Stoneridge Electronics in Bromma,Stockholm during autumn and winter 2005-2006. The background to the thesis is the trendwithin the automotive industry where color displays have become more common for presentationof information to the driver, a trend that has come to the commercial vehicle market. Thepurpose of the thesis has been to evaluate whether programmable logic, with respect to FPGAtechnology, could be suitable for display control and graphics generation of these more complexcolor displays in automotive environment.Within the scope of the thesis the FPGA technology has been investigated, i.e. whatopportunities and threats there are with aspect to environmental and security requirements. Inaddition, the market of FPGAs and pre-built IP-cores has been investigated.

The river Selångersån runs through thenorthern Swedish city of Sundsvall, splittingthe city in two as it winds through thevalley between Södra- and Norra Stadsbergetand out into the Baltic Sea.The river is a national interest of nature conservationbut at the same time in the middleof an urban development string for the city,creating a complex situation of developmentcontra conservation of natural environment.This project attempts to create a strategy oflandscape urbanism for the area surroundingSelånger Bay, four kilometers upstreamalong Selångersån. A sensitive wetland, todayrather forgotten but with great potentialfor introducing wild nature as an active partof the city. Or rather, initiating a processwhere the built environment can infiltrateand enrich the natural environment gradually.A city park in this location to initiate thisprocess could be a joint project of the city?sresidents with the scope to become a projectin constant development.The idea of the project is to offer a large ecologicalpark and meeting place near the citycenter. This will be achieved by clarifyingthe activities and values that already existin the park, such as the largest living deltai the region, football fields and a medievalchurch ruin, and by creating new paths.

This study deals with the concept of ?integration?. Starting from the concept of reality as socially and linguistically constructed, it is an attempt to see how lingual constructions and perceptions affect the official structures of society and vice versa. The main purpose is to compare the different meanings integration has in a sociological context and in a political one. Further, the purpose is to see how the relationship between the sociological and political concepts affects the integrational work in the Swedish County Administrative Boards, and which consequences these effects might have.

The aim of this study was to acquire a greater understanding and knowledge about how care staff at houses with special services for people with intellectual disabilities think and work (handle situations) regarding sexuality. To achieve our goal we carried out nine semi structured interviews using an interview guide. These interviews took place in two different communities in southern Sweden. The theoretical perspectives that were used to analyze the result were Sense of Coherence, Scope of action and Normalization. The result showed that the staff considered sexuality a part of their work and a natural subject to talk about.

The philosopher Heraclitus has been renowned for a great amount of time. Despite that fact the remaining fragments of his work have just recently been assembled to the composed form they have today. Among these fragments there are a couple of terms that stands out amongst others; one of them is the term logos. The main focus of this thesis is devoted to the mystery and usage of the term logos, which comes into a great display in fragment number 50.The ambition of the thesis is to evaluate and compare three interpreters? readings of Heraclitus while having a close focus on his usage of the word logos in fragment 50.

The use of energy is an important question in today´s society, and a substantial part of the energy that is used today is used in our homes. To lower this usage is vital, and there are regulations in place both on the national and the local level, that say that new apartment blocks must be built to consume less energy, which in the end will lower the impact on the climate.One way to make the housing sector more environmentally sustainable, is to produce energy issions that are bad for the environment, for example to build wind turbines close to or even on the buildings, so called urban wind power. The scope for this report is to see if urban wind power could be a sustainable alternative for the residential area that Svenska Bostäder plans to build in Albano in Stockholm.There are extensive scientific theories regarding wind and wind power, and a literature study is made to investigate past knowledge in the area. Efforts have been made to find earlier trials with urban wind power and, both scientific research and trials where urban wind power actually has been installed. The theory chapter deals both with the wind itself and how electricity can be generated from wind.