Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Title: ?världens mest fruktade terrororganisation? en diskursanalys av rapporteringen om Islamiska Staten Author: Martin Landin Subject: Undergraduate research paper in Journalism studies, Dept. Of Journalism, media and communication (JMG) Gothenburg University Term: Autumn 2014 Supervisor: Gabriella Sandstig, JMG GothenburgPages/words: 34/16295Purpose: The purpose is to examine the discourses that characterize the news about the Islamic state (IS) in Swedish newspapers, and to study how these discourses are expressed. Method: Critical Discourse Analysis Procedure: 10 articles from Dagens Nyheter and Svenska Dagbladet were analysed through Critical Discourse Analysis. Results: The analysed articles shows tendencies of orientalist discourse and of a propagandistic discourse which is a part of war journalism..

ABB Surge Arrestors in Ludvika have for a long time had a problem to keep the moisture at a steady state in the production of their ZnO-powder, that is used to produce varistors.Some black-box models of the spray drying process have been designed and evaluated to find a solution for the problem. After evaluating the collected data it has been found that variations in the supply voltage causes control difficulties for the operator. A cascade control system was designed, consisting of three PI control loops designed with lambda tuning. The disturbance in the supply voltagewas used as a feed forward in the control system.At the end of the project the control system was installed, and tests were made to verify the functionality of the regulator. It was shown that most of the variations in the moisture of the powder could be eliminated using small resources, through purchase of a process controller and four power meters.

The purpose of this master?s thesis is to examine how pupils with Swedish as a second language and school librarians perceive the concept of pleasure of reading and the feeling of being a part of society. Our research is based on qualitative interviews with eight students in grades 6-9 and from two different schools. We have also interviewed two school librarians in these two libraries. As a method of analysis, we used phenomenography because it is the informants' perceptions of the phenomenon of pleasure of reading that we investigate.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

The aim of my study is to critically analyse the discourse behind two different integration projects in Sweden, by using post colonial theory. My hypothesis is that many projects intended for increased integration includes a view of immigrants as the ?Others? which can be seen in how one talks about integration and culture in the discourse behind integration projects.The first of these two projects aims at increased diversity in the cultural sphere, organized on at state level. The purpose of the second project is to increase the communication and results for schools in areas with a high rate of immigrants in Malmö. In my study I make a discourse analysis of the discourse behind these two projects and study how they are motivated and how one conceptualise culture and integration in these documents.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.

The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.

Asperger´s syndrome is a state with certain difficulties in social relations, communication and perception. People with Asperger´s syndrome often have a special interest for a certain topic. The main purpose of this study was to describe how grown people with Asperger´s syndrome make sense of living with Asperger´s syndrome. The inquiry was based on semi-structured interviews with eight persons with Asperger´s syndrome. We reached those subjects trough interest organisations for people with Asperger´s syndrome.

The common asylum and migration policy of the European Union is a struggle between a strong belief in the protection of human rights and the need of strong and secured borders. This paper highlights the dilemma that occurs in the common asylum and migration policy of the European Union. What happens when the union have to choose between liberal standards with high priorities to human rights and a realistic focus on security? The aim is to study the asylum policy presented in the Stockholm Program, and thereafter evaluate what kind of character the union has itself. By an ideal type analysis of the Stockholm program from 2009, the common asylum policy is divided into either liberal or realistic ideas.

Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

Rapporten är skriven på svenska. För att utveckla användarvänliga system finns ett flertal riktlinjer angående hur man ska designa systemet. Rapporten tar huvudsakligen upp de designprinciper som Professor Donald Norman utvecklade, och som behandlar varje område i ett informationssystem. Det finns även andra riktlinjer som beskriver användarprinciper och universal design, och som med fördel kan följas vid design av ett informationssystem. En grupp på North Carolina State University i USA är en av många som har utvecklat sju principer för att behandla användarvänlighet[1].

The main objective of this study has been to explore how art therapists experience the visual art´s that can be used in the promotion of health among people with depression - and anxiety disorders. The concept of SOC- sense of coherence has been a central term and a link between imaging and SOC were identified in the study. The underlying method in the study was a qualitative form, where semi-structured interviews were used. Through a strategic- sample five female art therapist were contacted, who all came to participate in the study. The study is essentially based on hermeneutical method and the analysis of interview material has been analyst by using thematic analysis.

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..