Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

this paper is a study on children's social interactions in role-play. The aim is to try to highlight how children with other develop social skills and how to further motivate children tosee, understand and manage their reality in role-play by highlighting the characteristics of afunctioning role-play. I would also highlight the importance of pedagogue´s role in relation tochildren's social skills in role-play. The purpose flows into these issues, what distinguishes afunctioning role-play? Can the children in role-play influence their thinking to developunderstanding of others and the environment and if so, how? What significance does pedagogue´s role in children's role-play? I used out of a qualitative methodology to carry out this investigation.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.

The intention with the research was to investigate the role of civil society in the Kenyan democratization process. The research intends thus to analyze (1) the role of civil society in Kenya's transition to democracy (1990- 2002), and (2) the role of civil society in the further democratization process (2002- 2013).The results of the research demonstrates that the role of civil society played a crucial role in Kenya?s transition to democracy given that civil society provided with a multiparty- system in 1991. In addition, civil society endowed with education for citizens in order to attain constitutional reforms. As a result, Kenya accomplished a transition to democracy in 2002.

In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Syfte: Studiens syfte är att beskriva och analysera erfarna revisorers uppfattning om ettstrukturellt arbetssätt i form av checklistor för både erfarna och mindre erfarna revisorer.Empirisk metod: Studien bygger på en kvantitativ metod i form av en enkätstudie utskickadtill alla Sveriges auktoriserade revisorer. Svarsfrekvens var 4,8 procent. Svaren analyseradesgenom Pearson korrelationsmatris, multipel linjär regression och t-test.Resultat: Resultatet visar en generell positivitet till checklistanvändande, dock är revisorersuppfattning att de är mer positiva till att de mindre erfarna revisorerna använder sig avchecklistor.Teoretiskt perspektiv: Applicerar teori om professioner, struktur och omdöme på revisorermed olika erfarenhet..

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

Problem: On the basis of the franchisees role and how he look up on his role in his business, should one like the Swedish Law applies characterize the franchisees role as the role of a contractor?Purpose: The purpose with this research is too survey the franchisee in his business and how he looks upon his role as a franchisee and see if this like the Swedish Law states be characterized as the role of a contractor.Methodology: By doing a proportional stratified selection within the the Swedish Franchising community, nine semi structured interviews has been made. The empirical foundation of these interviews has been concentrated and analysed with the support of the chosen theories. The result of the analysis has created the conclusion.Theoretical perspectives: The research is built up of three angels of approach; the role, the business and the economy within the franchisee and the contractor. The three approaches aim too illustrate the role of the franchisee, the franchisees role in the business and the economical effects in franchising.