The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This study focuses on the development of methods for sexual determination of human skeletal remains, mainly between the years 1981 to 2007. By comparing an older analysis from 1983 (Persson and Persson) with my own on the same material, a difference of 40% was shown, which indicates that the methods has changed through time, and that these should not be used for newer conclusions about a population if the method is not throughoutly described.The main cause of the difference was identified as a change in the reliability of the sexual indicators, rather than a total change of method. Any general tendencies did not show, it is however considered that the pelvic bones are able to make a better conformity between the analyses as opposed to using the cranium..

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

Hedemora is the oldest town in Dalarna; traditionally acting as an important junction for trade. Nowadays, the town is suffering from a declining population and a poor economy. Therefore, it is important to explore how to best spend the money needed for Hedemora to become an attractive city once again. "Sociotops" are public spaces that have been evaluated by their users and by city planners, both working together. The result in the sociotop investigation will be used as a basis for city planning and as a foundation for discussing how to make the town a nicer environment. The sociotop investigation attempts to answer the questions: What places are popular and why? And What places are disliked? I approached the questions by using questionnaires, by arranging public walks in the city and by holding group interviews with children, along with my own observations. The information I have gathered is most detailed for children and youth between the ages of seven and twenty years old.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

This thesis has been developed inassociation with Strängbetong AB, Sweden.A few years backCementa AB introduced a new type of cement on the Swedish market: Byggcement,which is a Portland Limestone Cement. This type of cement is better for theenvironment and cheaper than Rapid Hardening Cement which is used today at SträngbetongAB.Strängbetong AB isvery interested in a change of cement in the factory and wants to know what ittakes to make a transition from Rapid Hardening Cement to Byggcement.This final projectaims at investigating how the workability and strength development are affectedby a transition from the existing cement to Byggcement and how we can change theproperties of the concrete by adding different types of superplasticizers. Laboratory and factoryexperiments were made, to investigate the transition..

AbstractTitle: Message sent ? SUDD AB:s internal communication in the digital age (Message sent ? SUDD AB:s interna kommunikation i den digitala tidsåldern)Number of pages: 40 (44 including enclosures)Author: Lea KaufmannTuthor: Göran SvenssonCourse: Media and Communication Studies CPeriod: HT 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: Analyze whether a small long distance company such as SUDD AB can obtain a well-functioned internal communication by using new communication technologies.Material/Method: The analysis is based on qualitative interviews with SUDD AB:s complete staff.Main results: Proven that internal communication is a complicated and very important process also within a small company. New communication channels do not necessarily guarantee an uncomplicated and efficient internal communication but the need to collaborate with old-fashioned channels persists.Keywords: communication, information, channels, effects, content, effectiveness.

Purpose/aim: To investigate individual experiences of how a new communication technology, e-mail, influences a) the structure of the internal communication ? does it for example make networking any easier? ? and b) the form of the persons everyday language.Material/method: A theoretical framework gathered through a literature study and empirical data gathered through interviews with two persons.Main results: Differences and similarities exist between the experiences studied in this paper. The most unexpected result is that the system of e-mail does not seem to be able to create new channels of communication. If anything, it reinforces the structure that already exist. An aspect of decisive importance is the original rules and norms concerning internal communication within the organization..

The foundation for this thesis lies in whether or not, and how, the body representation in printed commercials, specific products directed to the body (shampoo, body lotion etc.), has changed during the last fifty years. Four years have been chosen because of the changes in society that we believe might have had an impact. The commercials that have been picked out are the ones that best represent the general view of the body. We have found that the changes when it comes to body presentation has followed the social development to a certain degree, but it is difficult to say how much the society has had an affect on the body ideal in advertising. Representations of the male body is something that has escalated since the early 70?s, fifteen years earlier few commercials was made with male models, and the few there were, never showed more than the face.

Children undergo great developmental changes during the preschool and early school years. It is also the very same period in which their pragmatic abilities develop. This study aimed to examine the relationship between Theory of Mind and syntax. Fifty-four preschool and school children aged between 3:11 to 9:0 years participated. TROG-2 and a False Belief assessment of Sally Anne design using three conditions: narrative, silent and distortion were used.

The IT industry is constantly evolving and it's more or less a requirement today for web developers to be familiar with and to be able to develop for all platforms. A technique that has taken hold and is now widely used is responsive design. Developing responsive design means adapting the layout to the viewing environment; the screen size. Another useful method when developing for different devices is the mobile first theory, which means developing for the mobile screen first. This is done to scale down the site and to clear unnecessary information in order to provide a better user experience.

During twelve weeks of practice experience at the company Sydved AB, I received the mission to develop a structure for the company?s internal communication. A part of this mission was to find out what the company?s employees thought of Sydveds internal communication and the most important; Sydveds intranet called ?Outlook?. Due to Sydveds plans of developing the intranet I designed and accomplished an inquiry-study to find out about the employee?s opinions on the company´s internal communication and in particular their intranet.The answers I want from this study are if I shaped the inquiry-study correctly the first time.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

In November 2008 the National Library of Sweden decidedto switch classification system from SAB to Dewey decimalclassification. SAB had then been the main classificationsystem in the whole of the Swedish library field for 87 years.Included into the decision was not just the nationalbibliography but also the research libraries of Sweden. Thisdecision was in alignment with a West European tendency tochange in favor of the internationally well-spreadclassification system Dewey in order to co-operate more inthe cataloguing process. The purpose of this study takenplace in the autumn and winter of 2013 is to examine howlibrarians involved in the transition feel about what differentways the implementation has affected the research libraryorganizations. We also aim to study the librarians? view onthe involvement of the research libraries into the decision ofthe changeover.