The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

AbstractThe concept project is today used in several contexts and has different meaning in different contexts. Lately, projects have been seen as a form of organization and more companies convert from traditional organizing to organizing in a project form. The purpose and focus of today?s project is not only to increase quality and competence development for management but also to integrate different actors in order to e.g. increase customer value.LänsTeknikCentrum AB (LTC) in Jönköping is running different projects in order to support companies in Jönköping County.

Women?s football has, throughout history, been subject to the resistance of man?s world. The English football association forbid women?s teams to play on the association?s grounds. This ban lasted for 50 years and wasn?t dissolved until 1971.

AbstractElisabeth Hellström: Hur lät Jenny Lind, Christina Nilsson och Signe Hebbe? En studie av sångskolor och röstideal under 1800-talet. Uppsala universitet: Institutionen för musikvetenskap, uppsats för 60 p, 2007.The aim of this essay is to, with starting point in the Garcia- and Lamperti-schools, describe the voice ideals of the 19th century, and how it may have sounded. To exemplify the last-mentioned I have studied the voices of the three singers Jenny Lind,  Christina Nilsson and Signe Hebbe (there are no recordings of any of them).The essay contains two major parts. In the first I describe the technique of the Garcia- and Lamperti-schools and their views on registers, vibrato and messa di voce, ending with a summarizing analysis of the 19th century vocal ideals.

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

The number of students in the program for pupils with intellectual disabilities has drastically increased over the last decades. Most of those pupils, but far from all, are attending special classes. Today approximately 22 % are attending classes in compulsory school. The purpose of this paper is, from a social psychological perspective, to increase the knowledge and understanding of how pupils with intellectual disabilities, partly or fully attending the compulsory main-stream school, experience their school-days. This paper is composed of two case studies for which the empiric material has been collected through interviews and observations.

The main purpose of this master thesis is to investigate in what ways library and public preschool cooperate with families with immigrants background in developing and protecting children's languages and cultures in two districts, Hässleholmen and Norrby, in the community of Borås. I want to investigate the parent's meaning of view according to which roles the libraries and public preschools involvement play. The study is based on qualitative interviews. Nine interviews were undertaken with parents who live in these two districts and five interviews with the librarians and preschool teachers who work in the libraries or the public preschools. The study of relevant literature, which describes topics such as psychological aspects of immigration, facts about children with immigrant's background and their language development and multicultural librarianship, provides a basis for the discussion.

Syftet med denna studie är att undersöka hur tjejer på gymnasiet upplever könsnormativa förväntningar gällande skönhetsideal samt utbildnings- och yrkesval. Vidare vill vi undersöka om och hur dessa upplevelser är förbundna och relaterar till varandra.För att besvara vårt syfte har vi genomfört en kvalitativ intervjumetodik där vi har intervjuat sex tjejer som går tredje året på gymnasiet i ett studieförberedande program. Vi har även valt att presentera relevant forskning och litteratur inom ämnet.I studien fann vi att tjejerna inte upplevde de könsnormativa förväntningarna gällande både skönhetsideal samt utbildnings- och yrkesval som ett krav utan tjejerna valde att följa dessa förväntningar på grund av de medföljande förmånerna. Tjejerna upplevde även att de könsnormativa förväntningarna skapade en samhörighetskänsla bland tjejer. Upplevelser gällande skönhetsideal samt utbildnings- och yrkesval är förbundna genom att det finns könsnormativa förväntningar för båda som tjejerna följer.

Participation is central to the concept of democracy. The role of the civic participation varies with different types of democracy, but a fundamental requirement is that the participation is free and equal. In spite of this, there are significant differences between possibilities to democratic participation in Sweden today.This essay seeks to understand how disability, historically and still today, is constructed as a social deviation from normality, and is constructed to Otherness.One way to regard freedom and equality is to examine the personal autonomy, the legth to wich a person decides her/his roles and activities in abcence of external limitations. Personal autonomy is theoretically central in deliberative and strong democracy, but should reasonobly be a demand for the fundamental definition of democracy.The explanation to why the lack of personal autonomy is accepted, is that the construction of Otherness results in that the persons are categorized and are given simplified characteristics, and are thereby not accepted as equivalent people.In the inteviews conducted, seven politicians contribute both whiteness, pathological discourses regarding disability and ideas of normality through discussing democracy, participation and disability. Simultaniously, they express interest and an awareness on the majority's power and symbolic violence on the minority..

The purpose of this thesis is to examine how young women create their feminine gender positions in relation to their reading. Using qualitative research methods the empirical material has been collected through so called reflexive interviews with eight young women aged 15-17. From their statements the empirical material has been divided into five themes that are important to the young women, as well as to the formulation of the problem. This constitutes the model of analysis. The analysis has been conducted through an examination of these themes from a gender theoretical perspective and through the application of theories about reading and gender.

The transformational leadership and the Swedish Armed Forces? basic outlook on pedagogy are two factors that affect a Swedish military officer. The author has identified a need of understanding the process of personal development. An understanding that couldn?t be supplied by the transformational leadership but that was found in the Swedish Armed Forces? basic outlook on pedagogy.

Problematiken för vår studie grundar sig i den nya revisionslagen som trädde ikraft 1 november 2010, nämligen avskaffandet av revisionsplikten. Lagen innebär att alla aktiebolag som understiger två av tre följande gränsvärden: att ha i genomsnitt 3 anställda, omsättningen understiger 3 miljoner svenska kronor och att balansomslutningen understiger 1,5 miljoner svenska kronor, behöver inte anlita en revisor.I samband med att revisionsplikten avskaffades, diskuteras det mycket vilken betydelse revisionen hade för olika intressenter. Revisionen infördes framförallt för att ge bättre kontrollmöjligheter för externa intressenter. Trots lagändringen, är det idag flertal småföretag som fortsätter att behålla revisorn i företaget och det beror främst på grund av externa intressenternas påverkan.Vårt syfte med studien är att skapa förståelse varför småföretag behåller revisorn i företaget i förhållande till externa intressenter och hur externa intressenter påverkar det, ur småföretagens perspektiv. Undersökningen grundar sig på en kvalitativ studie i form av intervjuer.

I have been using qualitative interviews to explore music's influence in school from a learning perspective, community perspective and identity-building perspective. I have visited two classes at two different schools to do these interviews with ten informants, both students and teachers. My interview questions were almost the same for both students and teachers, but differed in wording. My research is based on the informants? answers and relevant sources such as literary books, curricula and the Internet.After fieldwork was completed, I transcribed the interviews to further analyze them according to relevant theories, such as Bergman (2009) and Antal Lundström (1996).