Det finns inget generellt svar på frågan när en revisor anses vara culpös i samband med rådgivning, utan det måste vägas in olika omständigheter. Stor betydelse har revisorns professionsansvar, det vill säga de måttstockar och normer inom branschen som ligger till grund för culpabedömningen. När väl professionsansvaret har identifierats, så föreligger culpa om man handlar annorlunda än de normer som professionen satt upp. Likt en tratt har jag försökt smalna av forskningsfrågan ytterligare genom att göra en indelning i skatterådgivning, oklart rättsläge samt den pedagogiska plikten..

Denna uppsats är ett resonerande argument kring massmedias roll i det demokratiska samhället.Vi diskuterar inledningsvis ett antal demokratiideal generellt, med syftet att ur dessa kunna identifiera ett gemensamt karaktärsdrag: att demokrati kräver politiskt medborgerligt engagemang. Detta karaktärsdrag används sedermera för att fälla ett normativt påstående kring massmedias roll och innehåll. Detta normativa påstående appliceras slutligen på tre stycken skilda demokratiska ideal med utgångspunkt i en specifik massmedial innehållstyp, personcentrering..

Since studies points out declining interest in science among students in Swedish schools, I have in this paper chosen to examine how some students at the Social Science Programme are experiencing the lessons in Natural Science and how to make lessons more interesting according to these students.The purpose of this study was to gain a greater understanding of how teachers would develop new perspectives and tools to make lessons in Natural Science more interesting. I also wanted to investigate whether an intercultural perspective could be a possible tool to increase students? interest and motivation.As a theoretical framework, I have assumed Vygotskij's sociocultural perspective, Habermas's theory of deliberative conversations and an intercultural perspective. Through a qualitative approach, I conducted interviews with students and teachers. The main results showed that students felt that natural Science lessons were too theoretical and undemocratic and that they wanted to have more student interactions, such as discussions and group works.

The Swedish working-class author Ivar Lo-Johansson (1901-1990) wrote a collection of one hundred short stories between the years 1968-1972. His other productions, generally speaking, have partially different social reform purposes, but, according to himself, these short stories were written with the intention to be totally free of tendencies (even though he himself doubted that he succeeded with this).During the same period that these short stories were published, the Swedish social democrats were under the challenge of radical movements that, mainly on the radical left?s ideological foundation, had a relatively strong influence in Sweden, among other countries, from the mid 1960?s to the late 1970?s. Since Lo-Johansson mainly seemed to have supported the politics of the social democrats, the purpose of the investigation in this thesis has been to see if he ? in the three short stories: Vikingakärlek (1970), Rikslögnaren (1971) and Ansgars resa till Sverige (1972) ? is conveying an ideological use of history and basic political values that were used by the social democratic party during this time period.

In 2008 USA was the one country that had the most people behind bars, both in numbers andpercentage, 2,3 million people. Of all the male convicts that were being held in custody aroundthe country's different detention facilities, thousands of them were being exposed to sexualabuse, such as rape. This essay will try to understand why there hasn?t been a bigger public outcryin the American community concerning this. It does so by studying the view of rape as a crime ofgender, by examining religion in USA and the Christian view on homosexuality, looking into thepublics thoughts on prisons and the penalty's purpose plus studying theory's of the publics viewon the prisoner.

The purpose of this essay was to examine pupils who leave the Swedish nine-year compulsory school system without reaching the requirements for the Swedish senior high school, and then to compare with those who reach the requirements. I used the following questions to help me reach this purpose:- Where in life are those pupils who reached the requirements for the Swedish senior high school?- Where in life are those pupils who did not reach the requirements for the Swedish senior high school?- What differences are noticeable between these two groups?The method that I used to examine these questions was to send out a questionnaire to the pupils. I also tried to make an explanation to the results with the help of Erwin Goffmanns theories.The result of this essay shows that there is not a big difference between the two groups. They both did equally well after they finished the Swedish nine-year compulsory school..

The object of this paper is concerned with the subject youth and politics. The aim of the paper is to study what influence our today modern societies has between two social landscapes, Greece and Sweden and try to give an explanation to why young peoples political engagement is different in the two countries. To fulfil my aim of this paper I have used a few questions, these questions will give me an insight in how young people look at politics, what their interests are and if they feel that they can and ought to act political. The theoretical starting points I?ve used I?ve chosen with reflection to look at the social landscape we live in and its changes over time.

The aim of this study is to investigate parents attitudes towards picture books and childrens reading. The study is based upon qualitative interviews with seven parents, 29-44 years of age, who have children between 3 and 6 years of age. The study is hermeneutic. The conceptual framework used in this study, is Uffe Seilmans categories of different kinds of attitudes towards childrens sparetime occupations, for example reading. These are the authoritarian, the laissez-faire and the democratic attitudes.

This essay criticizes common theories within the three traditional perspectives, conflict management, conflict resolution and conflict transformation, for not being able to explain and/or generate solutions to the problems of fundamentalism and religious terrorism in a satisfying manner. This essay is trying to synthesize an alternative analytical framework that better can explaining these phenomena and generate potential solutions. The frameworks ontological ground is laid out using different readings of Foucault, thereby seeing the subject as formed by discourses, material processes and institutions. Fundamentalism and terrorism are seen as a violent resistance to repressed subjectivity, but the form of resistance depends on the discursive and non discursive surroundings. This gives rise to different forms of resistance; the production of discourses and founding of groups and the entry of marginalized people in these groups.

This master thesis? purpose is to examine the role of Swedish universities in the prevention of extremism and terrorism. Depending on how the universities look upon their role in preventing extremism and promoting democracy among their students, extremism can either flourish or be restrained in the higher learning environment. An unclear standpoint against extremism from the universities side could make it possible for extremism to prosper at the universities, and students with extremist opinions may be radicalized and recruited to extremist organizations and terrorism. What are the universities standpoints in the matter whether universities should promote democracy and prevent and restrain extremism and the recruitment of students to extremist organizations? During the study I have mainly been using primary material in the shape of semi structured interviews with predecessors of four Swedish universities.

The purpose of this essay was to investigate the view of what kind of role the personal assistant has in disabled people´s life and sexlife and how conceptions of a "normal" life and "to live like others" can be identified related to this. My research questions was: What does the expression "to live like others" mean to the organisations? What is the view in the organisations of the personal assistant´s role in the client´s life? What is the view in the organisations of the personal assistant´s role in the client´s sexlife? What is the view in the organisations of disabled people´s rights to get assisted help with sex? I chose to do semistructured interviews with different organisations related to disability and assistance and I analysed the interviews with theoretical aspects of social constructivism, the principle of normalization and the theory of SRV (Social Role Valorization), autonomy, individualism and models of action. My main conclusion were that the views of disabled people´s sexuality and the personal assistant´s role in disabled people´s sexlife were widely separate. However, almost all of the organisations were pointing out the autonomy of the individual and the importance of setting the limits.

The EU Services Directive has caused an intense debate across Europe. Its purpose is to remove obstacles to trade and to open up the public sector to increased competition. The Swedish labour movement has been deeply involved in the policy process, and union leaders have proclaimed the compromise reached in the European Parliament in April 2006 as a success.In the paper two major aspects have been considered: the meaning of the Swedish model and the process of Europeanization. The Swedish model previously allowed for a strong labour movement, through a social democratic hegemony, but the EU membership has implied new conditions for union influence. The paper examines how this change has affected the strategic choices of the Swedish labour movement, and how it has been manifested in the union's work with the Services Directive.

The purpose with this qualitative text analysis was to study how the sex roles of children are presented in children's books published in 2004 in comparison with children's books published 1972-74. The focus was to find patterns and differences. The study embraces eight books intended for children aged 5-9.The main results of the study showed that the girls were described to have a greater bent to take care, while the boys in general were more aimed to perform and achieve. In both today's and the books from the 70´s, the boys were described as aggressive and independent and the girls were often looked upon as princesses by fathers and boys. Violent rowdy behaviour was the essential thing among boys in especially the books from the 70´s.

The purpose of the study was to investigate, through an experiment, if positive mood promotes creativity and flexible thinking. Participants were a total of 93 college students. The main hypothesis was that subjects induced with positive mood would perform better than subjects induced with negative mood, at a test reflecting creativity. To further explore the implications of priming (subliminal manipulated moods), a neutral control group was included. The cognitive test used in the study was Duncker´s The Candle Problem, a test which aims to get the subjects to apply flexible and creative thinking.

The purpose of this paper is to develop an idea about geography in literature and through the study of science fiction literature examine the ?future city?. With the perspective that the city is a social construction and through the use of discourse theory, I have tried to emphasize how the future city is a representation of cultural discourses and in what way geography in literature can be used to increase our understanding of urban places. My intention with this paper has also been to find a way to connect the fictional future city with today?s urban planning discussion about the future city.