ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

The goal with this project was to develop a graphic template for a new magazine about running, STARK Löpning. Besides the looks of the graphic elements, sections in the magazine would be developed. Finally, a discussion is made about how the magazine can be remade into an electronic format.Content analyses has been made regarding magazines with both a main and a specific orientation, to review the graphic relationship between them. A content  analysis regarding a competing magazine about running was also made.An unstructured interview was done with Art Director Petrus Iggström, to find out his way of working when he creates new graphic templates for magazines.The discussion concerning the electronic format was done based on previous research in the subject.The graphic relationship between main and specific magazines turned out to not be significant, they had few similarities. It was often showed that elements regarding the magazine s?identity had been changed, for example text fonts.

The number of young women who self-mutilate in different ways has increased dramatically in recent years. Self-mutilation is a way of trying to feel better for the moment. People who self-mutilate often have some other underlying illness such as borderline disease. Women are overrepresented in this group of people and their behaviour is often rooted in a history of childhood trauma, sexual abuse, and psychic maltreatment. The aim of this study is to reveal thoughts about the future among young women who self-mutilate.

This study?s purpose is to identify and analyse the risk associated with outsourcing of services within real estate management. Completing this study I have used the method induction with qualitative personal interviews. A number of risks are identified, however, the advantages of outsourcing generally dominate over disadvantages. The companies studied are generally able to handle the risks associated with outsourcing..

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

This thesis discusses the representation of bodies in todays non-fiction television in Sweden. I have chosen to focus on deviant bodies (sexual, deformed or unhealthy) on display in reality-shows and documentaries on SVT, TV4 but especially on the commercial channels TV3 and Kanal5. Also discussed are the viewers emotional and bodily reactions. Altough these shows are different from one another in many respects, I argue that there is also a common thread between them. From a sociological and cultural perspective, and with help of some historical examples, I try to illustrate how we view these shows and what their function is.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

Honlig reproduktion är ett brett och komplicerat ämne. I detta arbete analyseras läror och teorier om honan och hennes reproduktion i ett försök att se närmare på de detaljer som påverkar olika aspekter på att vara hona. Arbetet delas upp i olika avsnitt som fokuserar på de olika faktorerna genetik, fysiologi och beteende. Även embryonal utveckling kommer att belysas, då tillväxten och omhändertagandet av avkomman påvisar tyngden av samverkan mellan de ovan nämnda faktorerna. Trots att väldigt få konkreta svar existerar i nuläget är de många teorierna en utmärkt utgångspunkt för att förstå vikten av beteenden, strategier, fysiologi och genetik inom olika arter för deras framgång under utvecklingen..

Länsstyrelsen i Stockholms län hade en projektidé som gick ut på att det skulle skapas en Internetbaserad ansökan för körkortstillstånd med behörighet B, inklusive hälsodeklaration. Även en optiker skulle kunna fylla i ett synundersökningsformulär via webben. Dessa skulle sedan knytas ihop för behandling av den Länsstyrelse där den sökande bor. Alla personer som skall använda tjänsten måste inneha ett personligt medborgarcertifikat som används för elektronisk signering av ansökan. Optikern behöver ett företagscertifikat för att identifiera sig.

Without being aware of it, cognitive processes continuously take place in our heads. We are forced to fill in the information gaps that we meet in our everyday life in order to create an understanding and to form a whole, and that?s where the importance of inference comes in. To create inference implies creating meaning from something that is not explicitly given. Having knowledge about this process offers great possibilities, while not taking it into account may involve risks.

The purpose of this essay has been to answer the question of whether or not administrators of economic support perceive that their professional status is ranked lower than that of their coworkers in other fields of the social services. We set out to study whether or not their comparative status differed depending on their use of standardized assessment instruments and if their experience with regards to professional status differed depending on the size of the municipality they worked in. We also wanted to determine in what way (if any) the comparative status manifests itself and what factors influences it.We?ve utilized method triangulation in order to answer the questions posed in our purpose. The quantitative study was conducted using a questionnaire and the qualitative with three interviews.

Normally when purchasing a trip, an airline, a travel agency and a traveler is included in the purchasing process. Mostly a travel agency acts as an intermediary between the airline and the traveler. The travel agency is not considered to have any major part to the contractual relationship, usually the purchase agreement is considered to be covered by the airline and the traveler as the main parties. This is essentially the view shown from a legal perspective on the specific area. The application of legal provisions on the travel agency?s legal status may nevertheless bring a certain amount of ambiguity in the interpretation.

This thesis project has focused on studying ÅF?s business concept Energy Collaboration, which is their way of selling energy efficiency services. Thereforeongoing projects have been analyzed. The purpose was to determine achieved energy efficiency, costs and profitability for the studied projects. It was concluded that the Energy Collaboration is a good way of selling energy efficiency services, since the customer takes no risk and energy savings of about 15-25 % can be achieved with simple measures.

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.