Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Outdoor advertising is not very often discussed within city planning even though the commercial messages occupy much of public space. The advertising signs affects not only the physical environment but also social life. In this report I would like to acknowledge and question the presence of advertising in our everyday environment. Outdoor advertising is not a new phenomena, technical progress however, results constantly in new expansions in the environment. Today advertising occurs in all sorts of shapes in the cities, both as free standing signs and as signs attached to facades, incorporated in city furniture such as bus shelters and on vehicles moving along the city streets. Grouping advertising into two categories; local and national, reveals that the different categories have different impact on public space.

This study is grounded in an interest in the Swedish Upper Secondary Schools? role as an educator of democratic citizens, with a specific interest in the moral and cognitive development of Upper Secondary School students. Development in these two areas is treated as results of citizenship education.The purpose of the study is to examine moral and cognitive development of students in Upper Secondary School to see if there are any structural differences to be found between the Upper Secondary School programs that are vocationally oriented and the programs that are preparing for further studies on higher levels ? since these differences have been both theoretically and empirically implied. The study is based on an enhanced version of Lawrence Kohlberg?s stages of moral development (with teachers? evaluations of students? capacity as a reference point of the students? actual level of moral development) as well as on Kieran Egan?s theory of development through the use of cognitive tools (as seen in five different ?shapes of understanding?).

This thesis puts focus on Maria Aarts method "Marte meo" (on one's own strength). With the video camera as a principal tool, the purpose of the method is to be a practical working tool to support developmental processes on specific target groups, for example parents and their children. The aim of the thesis was to describe Swedish Marte meo Therapists and Marte meo Supervisors personal- and working experiences of the method, which was introduced in Sweden year 1991. Central questions were: How does Marte meo Therapists describe the essence of the method, it's establishment, development, and future in Swedish social services and psychotherapeutic treatment work? Which are Marte meo Therapists opinions of the methods relation to general problems and issues within social services and psychotherapeutic treatment work, such as the anchorage of theory and practice and the general claim for more research in social services interventions? In order to achieve the aim of the thesis a qualitative study was performed containing semi structured interviews with three Marte meo Therapists (two of them also titled Marte meo Supervisors).

Background: Various follow-up studies show that there are deficiencies in the care of patients affected by stroke. In order to provide good care according to the National Board of health and welfare and national guidelines for stroke care systematic quality audits need to be carried out.Purpose: To investigate if the local guidelines for stroke care in Örebro County are followed and to explore how people with stroke experience care and rehabilitation in hospital, primary care and community.Method: Primary health care records were reviewed using quality indicators in the local stroke guidelines. Samples of patients were obtained from the County´s three hospitals. Differences between men and women, younger and older, were analysed with chi-squared test. Eleven people were interviewed about their experiences of care, rehabilitation, support and participation.

The aim of this study was to investigate whether the Swedish Institute of public health care uses paternalistic information in their alcohol publications. My intention has also been to examine to what extent the paternalistic information is being used. This is determined simply by how frequently paternalistic information is found in the publications. I chose to analyse five publications that contain alcohol related information and had a clear motive. My results show that all five publications use paternalistic methods with the intention to change readers, or people in their surroundings, alcoholic behaviour. Though this is quite a small essay, I have suggested extended research of the subject ? preferably of all 176 alcoholic publications presented by the Institute of public health care..

This is a result of a diploma work in construction engineering. The purpose of this thesis is to investigate the nature of the productivity in a given project and how the Skanska productivity tools were used in this project.Interviews were held among workers and management to get some answers on what affected the work and its productivity. The result of the thesis showed that the productivity tools as propulsion analysis and ?goal cards?, were not used to a wide extent in this project. Furthermore there was almost no feedback for the one who made the calculation and the offer for the project, which might affect the results on projects negatively in the future.Within the project there was a lot of waiting time which affected the productivity.

Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter?Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                            Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek.

MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.

This thesis treats the normative power of the European Union and its affect on Macedonia. The main purpose has been to look closer with the use of the application of Ian Manners theory of normative power on the Macedonian case. The focus will be to answer the following questions: Does the European Union act as a normative power in relation to Macedonia, if so, how are these values diffused? Has there been any effect of the spreading of these values? Based on six interviews and the available material of European Union strategies for the Macedonian membership I have attempted to understand to what extent the European Union?s normative power has had an influence in Macedonia. The result of my analysis is confirmation of the European Union as a normative power in Macedonia and the understanding of the methods of application..

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

In this qualitative thesis I have studied the process of street-naming in Budapest. I have done this primarily through examining legislative and street name records in Budapest in order to define a distinctive use of history. In an attempt to concretise public opinion, I designed and distributed a succinct questionnaire and used newspaper articles to create a clear view of the political milieu. Furthermore, I have utilised a typological method to summarise the use of history and elucidate the results. I came to the conclusion that a moral and, to some extent, ideological use of history is dominating the street-naming situation in contemporary Budapest.

This study was conducted in the "Kåtaberget" forest reserve in Västerbotten in the summer of 1999. In the summer of 1995, a prescribed burning was performed in the reserve. In some places where coarse dry woody debris (logs and stumps) was present, the fire consumed the wood, as well as parts of the humus layer, creating deep-burned patches. The low intensity ground fire also created dead woody debris by burning off living trees with open fire scars, as well as standing dead trees. In this study, the post-fire tree seedling establishment was examined, with special attention given to the former presence of woody debris. The study also includes a survey of the areal extent of deep-burned patches, as well as an examination of tree seedling establishment in these patches, compared to other burnt ground.