Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Many of todays studies show that district heating is one of the betteralternatives as heating source because of its low environmental load.The energy source is often leftovers from other processes producing energy or waste, like garbage or chips.Electricity in combination with geothermal heating is another heating system that has increased sharply during the last years, and also this system decreases the discharges that have negative affectson the environment compared to several other heating methods.This report aims to, concentrated towards these two different heating systems, estimate the amounts of discharges they indirect cause and how the environment is affected.We have calculated the mean value for discharges of carbon dioxide, nitrogen oxide, sulphur oxide and dust generated from electrical power used in Sweden.Through interviews and research we have gained data for the same substances that district heating based on combustion of garbage and biofuel generates.We have also in cooperation with a housing company chosen a building we see representative for many of the new single-family houses built in Sweden today.Based on its shape and appearance we theoretically created three alternatives of the same house, each of them with climate screens different from each other.Together with the amounts of discharged environmental affecting substances, these houses were the base for our calculations and studies when investigating the different heating sources environmental effect.The results have thereafter been analyzed and discussed from different angles..

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

This thesis strives to demonstrate my increasingly phenomenological approach to musical composition in relation to the extensive body of musical works connected in different ways to the poetry collection ORDER by the Swedish author and play-wright Lars Norén. The hand, the touch, the voice, the space (environment) and its philosophical implications are scrutinised from a poetic perspective (my poetics). The question of language (the word), the sign (text), sound/noise/music and its immanent bodily qualities are focused and questioned in my own work as well as in primarily two case studies of the music of Pierluigi Billone (1960-) and Morton Feldman (1926-1987).The text reflects the emancipatory process my music has undergone the last 4- 5 years: moving away from language and text (representation) to body and sound, although preserving and nurturing the extended idea of the sign (as signification of sound and body) as a possible embodied vehicle in my composing and artistic thinking.The reader is invited through the extensive use of sketches and work methods to witness and follow this process as a manifestation of the ?doing? rather than the presentation or construction of an analysis in an academic sense.The thesis offers no solution and it fails to encapsulate all of the so-called ORDER-MUSIC (the music that is connected with Norén's collection of poetry) Instead it proposes a possible way of ?opening? the process to a basically phenomenological methodology inside the musical field of score based chamber music..

The Catholic Church launched several crusades during the medieval ages in order to regainthe holy lands and spread the word of God. Their main enemy, the Muslims had grownstronger and needed to be suppressed. This common enemy united Europe under the banner ofthe Catholic Church. In order to fund these crusades the church turned to the wealthyEuropean kings and lords and asked for funding. In return the kings received an indulgenceletter, and also greater respect from their subjects because of their new appreciation from thepope.

This paper aims to provide a description of how knowledge can occur in Apoteket AB, anorganization that is operating on the Swedish pharmacy market. The purpose of this paper isalso to describe how the organizational learning occurs in the organization, and how theoutcome of this learning can be stored in the organizational memory. This subject is ofinterest since Apoteket AB experience changes in their external environment in that they nolonger have monopoly to sell pharmaceuticals on the Swedish pharmacy market. Earlierresearch claims that organizations need to develop new knowledge in order to take action, andthis development needs to be supported by the management within the organization.The collection of primary data was done by two qualitative interviews with employees withinthe organization of Apoteket AB.Our conclusions are that knowledge can occur in many forms, such as tacit and explicitknowledge. The vast majority of the knowledge within the organization is the information thatcan be found in the electronic database Aponet within Apoteket AB, and that is useful for theemployees in their daily work, and therefore is known as explicit knowledge.

The purpose of this essay is to analyse and compare pneumatology in Eftertanke in Kyrkans Tidning, in a Swedish evangelical Lutheran context, with pneumatology in Luthers Small Catechism and Luther's Large Catechism. Through a descriptive, inductive and hermenutical approach the essay intends to answer two main questions regarding how these sources 1) describe the character features and 2) the function of the Spirit. The conclusions of this essay show that the character features of the Spirit in Eftertanke differ from the catechisms in describing the Spirit with words connected to nature and life, while the catechisms only describe the Spirit as holy. The discussion that follows implies that the Spirit in the catechisms is depicted as more personal whereas Eftertanke depicts the Spirit more as an impersonal force. There are similarities in how both the catechisms and Eftertanke depict a dialectic relationship between human beings and the Spirit. However, they differ in function: in Eftertanke the Spirit is foremost a giver of life and a creator of positive emotions as well as a giver of guidance, while in the catechisms the Spirit is foremost a sanctifier.

"Outstanding" or "They ought to know more about computers" : A study on computer support at university libraries.The main purpose of this study is to investigate the support computer users are given at university libraries. Further, the aim is to find out if the users thought they received the support that they needed. The study is carried out at two different university libraries. The data is obtained through interviews with the librarians, observations of the daily work at the information counters and questionnaires handled out to the users.The study indicates that variables such as knowledge, time and equipment play a central role in making the computer support successive. To a great extent the computer support is synonymous with information search, but it also deals with word processing and technical support connected with computer errors.

After the fall of communism in Yugoslavia the ethnic resentment grew stronger and escalated in to interethnic civil conflict in 1992. After international intervention the General Framework Agreement for Peace (GFAP) installed peace in 1995. The treaty's aim was not only to establish peace but also to institute democracy in Bosnia. The OSCE were given the task to implement democracy within political institutions and civil society. This in a country with a lack of democratic experience and where great problems with ethnic antagonism still exists.By using democratization and transition theory this single case-study examines how democracy is implemented in Bosnia by the OSCE and clarifies difficulties that this democratization process is facing.

Background: Sleep-disturbances in persons with Alzheimer´s disease are prevalent. They are characterized as increased frequency and duration of awakenings, decreased slow-wave sleep, REM-sleep and increase of day-time napping. Depression and lower quality of life are associated with sleep-disturbances. Altogether a significant source of stress for caregivers and an important factor in institutionalization. Non-pharmacological treatment alternatives are rare.Method: Single-case A-B-C design, with non-concurrent multiple baselines, a pilotstudy.Aim: To explore if an educational program on sleep, sleep disturbances and behavioural change directed towards caregivers improved sleep, depression and quality of life in persons with Alzheimer´s disease living at home.

Under det nya seklets början har den svenska snusmarknaden karaktäriserats av en ökande konkurrens efter att under en lång period i princip ha varit en monopolmarknad för det tidigare statliga bolaget Swedish Match. Uppsatsen har syftat till att undersöka de inträdesbarriärer som uppstickarna mött i sina försök att penetrera en marknad som karaktäriseras av ovanligt hög varumärkeslojalitet, marknadsföringsförbud och i vissa fall distributionssvårigheter och därefter analysera hur dessa kan övervinnas med hjälp av marknadsföringsverktyg. Arbetet har en kvalitativ och hermeneutisk prägel och tar sin utgångspunkt i Michael Porters ?Barriers to entry?-modell, Kotlers ?Push- och Pull strategier? samt ?Marketing Mix?-modellen och fokuserar i första hand på bolagen Skruf Snus AB och Fiedler & Lundgren där nyckelpersoner intervjuats. Undersökningen visade att företagen använt sig av olika strategier för att penetrera inträdesbarriärerna med hjälp av marknadsföringsverktyg.

Syftet med uppsatsen är att visa på hur en stad, genom ett företagsekonomiskt synsätt, i sin destinationsmarknadsföring kan arbeta med storytelling för image-skapande och som verktyg. För att möjliggöra detta utvecklas egen teoretisk bas om storytelling i destinationsmarknadsföring, då det saknas litteratur inom detta område. Med utgångspunkt från systemsynsättet har jag anlagt en fenomenologi och hermeneutisk metodologi. Egen teori har utformats och en kvalitativ studie har gjorts genom intervjuer och samtal. Den insamlade empirin har sedan analyserats med hjälp av den insamlade, och den eget skrivna teorin, som jag ansett behövdes för att besvara frågeställningarna. Storytelling kan enkelt sägas vara en marknadsföringsform som kan förmedla en känsla eller en emotionell upplevelse via text, något som idag är allt viktigare i kampen om att vinna turister och besökare. Storytelling kan ses som ett komplement till stadens tidigare marknadsföringsteknik och inte enbart som ett ensamt marknadsverktyg.

The use and attention given to the certification system ?Miljöbyggnad? has increasedin recent years. The system is completely Swedish and was initiated in 2005 by theBygga-Bo-Dialogen. Miljöbyggnad aims to create a healthy indoor environment, reduceenergy consumption and discourage the use of hazardous chemical substances. Thegrades that can be obtained are Classified, Brons, Silver and finally Gold.The work has been to examine three different models and conclude how the designof the models affect the grades in the certification system Miljöbyggnad.

Previous research within the field of advertising creativity has been based on the point of view of professional advertisers, deciding the norms of creativity without wondering how consumers define creativity. Thus, the main purpose of our thesis has been to investigate which dimensions advertising creativity consists of and the driving forces behind them. All based on a consumers? point of view. The secondary purpose has been to show how creativity affects efficiency through purchase intentions and Word- of-Mouth.

Product development is essential for all companies that want to survive in competitive markets regardless of the characteristics of the product that the company sells. Companies that sell products within product categories which can be seen as bad, also need to develop their products in order to remain competitive. If these bad products add a positive attribute, for example that they get organic, a contradiction within the product arises and they get incongruent. This thesis investigates which effects that follow a launch of an incongruent product. The thesis also examines if these effects are affected by the strength of the brand under which the product is launched.A total of 240 respondents participated in an experimental study where product incongruity was manipulated for two different product categories, where one well known brand and one unknown brand were examined in each category.