Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

The purpose of this essay is to state a fundamental model which can describe the sounds of the city, emphasizing on its rhythm. The essay is based on a theoretical study that deals with essential elements to describe a soundscape. The theories presented are founded on R. Murray Schafer's theses about soundscapes, Bert De Coensels theses about rhythmical sound patterns and Ambjörn Hugardts view on rhythm. The model that is presented stresses the importance of a multidisciplinary perspective when one attempts to understand and describe a soundscape.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

This essay aims to examine how the synthetic non-human subjects, EDI and Legion, are constituted in terms of their bodies, gender, desire and emotion, in the gaming series Mass Effect. In a close-gaming method I also want to explore in which way the gamer can effect or even change the expressions of the body, gen­der, desire, and emotion made by the synthetic non-human subjects. In order to do this I use Judith Butlers and Sara Ahmeds queer theory, and Donna Haraways cyborg feminism. I concluded that EDI em­braces her embodiments and is given a highly sexualized female body, being more of a woman than a machine. While Legion is rather embracing disembodiment and is given a non sexualized, androgynous male body, be­ing more of a machine than a man.

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

Denna uppsats syfte har varit att undersöka hur det flexibla arbetet upplevs och hanteras av fackförbund. Studiens huvudobjekt har varit tjänstemannaförbundet Unionen där fyra kvalitativa intervjuer gjorts och en rad officiella dokument granskats. Utöver Unionen så har två intervju gjorts med en deltagare var från Vision och Handelsanställdas förbund.Fackförbund möter idag nya typer av frågor. Det handlar om frågor som rör hur arbete idag organiseras och hur medlemmarnas inställning till fackens verksamhet förändrats. Det flexibla arbetet är en sådan fråga.Flexibelt arbetet som fenomen framstår som något komplext för fackförbund.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

The public library´s overall purpose and legitimacy is analways relevant subject for discussion in Library andInformation Science and in public debate on libraries.Libraries are a part of a bigger societal context and are thusinevitably influenced by societal changes. In this thesis wehave studied different roles and functions of the publiclibrary, as seen from documents published by one specificpublic library in Malmö - Garaget. As basis we have usedan analysis model of the library in the knowledge andexperience society made by Jochumsen, HvenegaaardRasmussen och Skot-Hansen (2010). Our purpose has beento examine which ideas and notions on the functions of thepublic library that can be found in Garaget?s documents andin the model ? and to discuss them from a discoursive pointof view.

För att bli en demokratisk medborgare behövs kunnande i matematik, då samhällsinformation ska förstås och kritiskt kunna granskas för att ha möjlighet att fatta välgrundade vardagsbeslut. Denna kunskap behövs även för fortsatta studier samt för att få ett fungerande yrkesliv. Fenomenet matematik¬undervisning kan av olika lärare beskrivas, upplevas och uppfattas på kvalitativt skilda sätt. Studiens syfte var att undersöka och beskriva nyexaminerade lärares uppfattningar av fenomenet matematikundervisning samt att nå en ökad förståelse för och kunskap om nyexaminerade lärares första tid som lärare i matematik. Studiens fenomenografiska ansats var kvalitativt analytisk och beskrivande.

The purpose of this paper is to critically examine and question the use of mindfulness in the workplace. Mindfulness in the workplace can be understood as an organization recipe and is now a so called trend. We believe that there may be an issue of how mindfulness at work is advertised when it is described in such a way that it could be the solution to many organizational problems, such as reducing stress, increasing efficiency, creativity and productivity. To get a better understanding of what mindfulness is and what it can bring to a stressful work, we conducted semi-structured interviews with four mindfulness instructors. We analyzed the interviews from a theoretical analytical framework consisting of both a constructivist perspective and a power perspective.

The purpose of this paper is to illustrate how librarians andteachers work together and with the help of other researchtry to understand what influences this cooperation. The studyis based on the following questions:1. These two professional groups have differentprofessional identities and work in two differentprofessional cultures. How does this affect theircooperation?2.

Cultural objects may become wet by deliberate water cleaning, water disaster or watersoaked for other reasons. Air drying textile objects and even other organic materials from awater wet state, involves many problems depending on the strong capillarity action of water.Damages and changes such as bleeding of dyes, stains or lines of impurities from watermovement, shrinking or stiffness can occur. Freeze-drying as an alternative drying methodhas often been used for wet archaeological and marine objects, but more seldom for historicalmaterials.This bachelor thesis addresses the issue of whether freeze-drying can be an alternative controlleddrying method for historic costumes. Costumes and related objects are often compositeobjects, consisting of multiple materials, as well as being three dimensional, all of whichwill complicate drying. The purpose of this study was to investigate whether it is possible tohandle costume objects after wet cleaning for drying by freeze-drying, and if damages due tosurface tension of water, can be avoided in this way.

Due to increasing product availability and higher demands on fast deliveries, the competition between companies is growing. To be able to satisfy the customers? requests an efficient logistics system with short throughput time is required. By using tools associated with Lean production companies are able to make great improvements in their manufacturing systems and reduce lead times to satisfy customer demands.There are two classifications associated with manufacturing, high variety and low volume (HVLV) and low volume and high variety (LVHV). The general belief is that the concept of Lean production is difficult to implement in a production environment with high variety and low volume due to the concept being adapted to mass production.

The aim of this thesis is to study the situation of minorities in Slovakia before and after the EU-membership and if EU has played a role in the situation. Also the criteria for becoming a member and other treaties regarding protection of minorities between European institutions and the accession/member states are studied. With the help of i.e. literature, relevant internet pages and yearly studies of EU, the conclusion has been made that Slovakia has made an immense change in the state?s legislation when it comes to minorities and their fundamental rights, but that changes need to be made in attitudes as well.

The main ambition of this degree project is to illustrate the fundamental problems of today?s electric tariff regulation and the usage of the analyzing tool; The Network Tariff Model. There is a further discussion of potential problems and clear improvements of the 2012 years proposed network tariff regulation. Interviews have been conducted with specific network companies and Energimarknadsinspektionen. The proposed regulation of 2012 is discussed from the government?s proposition.This paper clearly shows that the authority´s work has been conducted in a very unprofessional manner during the period of The Network Tariff Model.