Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

This paper concerns the freedom of speech in our democracy and the principles underlying the restrictions. The study is aimed at using a descriptive theory to provide a useful basis for analyzing a justification of the role behind freedom of speech and its limitations. The analysis is made on the basis of the Swedish parliament debate in the form of motions and the non-governmental organization Swedish Helsinki Committee's report. The study has a focus on the law of hate speech and will be done with an idea centred analysis. On the basis of democratic theory, the central role of freedom of speech was clarified on the basis of a clear need for a reliable communication.

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

AbstractThe term aftercare is largelyexplained by means of the contextual and ideological conditions for treatmentwhich are to be found in juvenile care facilities. The development of the livesof young people who have been placed in care facilities is dependent ontherapeutic relationships, professional separations, continuing follow-ups andan even transition from control to autonomy. The aim of this study was toexamine the steering mechanisms behind the execution and planning of aftercareat a youth facility for care or residence. The aim was further defined throughthe specification of the following questions: 1. How are the concepts ofresocialisation and aftercare define and delimit? 2.

The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

Introduction: Public health researchers have long been focusing on investigating health inpopulations through determinants such as income inequalities. Nevertheless, incomeinequalities can be considered an effect of the organization of welfare regimes. The publichealth status is largely affected by the organization of welfare regimes and consequently thereare large differences in health within and between welfare regimes. How are these differencesdistributed and how can they be explained?Aim: To compare health between welfare state regimes with the use of Esping-Andersen?swelfare regime typology and to investigate the relationship between welfare statedeterminants and health.Methods: A literary review based on 12 scientific articles.

Digitization is a concept that has become popular in terms of collections of old heritage-related material such as books, photographs and paper documents. This work is a study of the Swedish composer Allan Pettersson (1911?1980) and his personal archive stored at Section for Manuscripts and Music at Uppsala University Library. My issues are What happens to the archive of the digitized? Will there be a "new" archive of the digitized? What guidelines are Uppsala University Library using for their digitizing and how do they look? What will be the result after digitization? What about copyright and the material? Allan Pettersson's personal papers consist a large collection of sketches of musical notes, newspaper clippings and concert programs.

Abstract This essay is written to answer the questions of why, how and against who employees in the service sector use humour, charm and flirt in the interaction with their customers. The service management research is quite extensive, but despite this the research partly misses studies around why employees tend to act in certain ways while interacting with their customers. To understand the reasons of why they act in these particular ways, we need to know which factors that can be crucial when it comes to the employees? behaviour in these situations. By knowing the underlying reasons of using a special way to communicate with customers, it is much easier to achieve a clearer overview of the subject.

The European Union has created a common plan regarding narcotics use and abuse within the European member states. The aim here is to reduce the supply and demand for drugs among the citizens of the Union. However, the opinions on how to achieve these goals greatly differ among member states. The range of attitudes varies from the strictly restrictive attitudes of countries such as Sweden, to the complete decriminalization of personal possession of all narcotic substances in Portugal. The purpose of this paper is therefore to study the underlying attitudes and approaches that these two countries have, and hopefully to give some light to how come there is this big difference in legal frameworks regarding a rather delicate political question.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

AbstractTitle: Who are you? Who am I? ? Charades in the mediated world of today. A study of the construction of identity at Facebook.(Vem är du? Vem är jag? ? Charader i dagens medierade värld. En studie av identitetskonstruktionen på Facebook.)Number of pages: 58 (66 including enclosures.)Author: Mathilda WahlundTutor: Ylva EkströmCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim is to study how people construct their own identities today.

Title: Theory and Practice: A study of Swedish Research on the Internationalization in Swedish Business and its Relevance to Practice´s, according to The Camber of Commers, Swedish Trade Council and researchers.Main issue: Within marketing science, there is an general ongoing discussion about the gap between researchers and practitioners, this leads to the thesis main issue on whether the Swedish marketing research conducted in the internationalization of Swedish companies, is relevant to practitioners and provides essential tools for practitioners to applicable in real business situations.Purpose: The purpose is to answer the problems of theory and practice, what it looks like and what the underlying factors and impact difference between internationalization theory and practice are.Method: The thesis has a qualitative methodology mainly based on theory, as well as empirical findings from researchers and organizations working with Swedish company's internationalization.Results: The result shows that there is a difference between theory and practice and that there are several factors underpinning this. Theories primary purpose is not to be practical but to explore an unanswered need to create an understanding to the researcher?s audience, which is other researchers, thereby are theories based on knowledge not demands from the practitioners. The result also shows that the internationalization theories can be applied in practice´s reality on the internationalization of companies. Research degree of generality has a sense of reality given by the empirical studies which therefore reflects the reality of the theory which gives theory a content of truth.Conclusion: The gap that exists between theory and practice has both positive and negative effects.

A carnival can not be stopped! A design pedagogical study of children and norms In Basel, the only Protestant carnival in Europe takes place. The carnival is called Fasnacht. For three days, there is a wild and uninhibited play with tradition, crossing borders and social criticism.The aim of this thesis is to expand the understanding of the concept of the carnival, and how to use it for an educational purpose. Three children from Basel have been involved in an workshop where they designed and talked about norms and power structures through the carnivalesque principle. The study is based on the questions: How can you use the carnival as a starting point for designing and talking about norms and power structures together with children? And; How can the design process support such a project? To spot this, I made arrangements for a design educational project.

The aim of this study is, from a norm-critical approach, to find, investigate and analyse human representation in the visual culture of one preschool in order to understand if the children enrolled are represented or not. The research questions are: In what ways is there imagery of human representations in images and materials designed for play? What skin-colors and origins are dominant in the data collected?We carried out a qualitative study in the form of visual ethnography. This method allowed us to use a combination of different data collection tools such as photography and ethnographic field notes to collect our data. The photographs we took of images and material used for play, was then analysed through semiotic picture analysis.

This thesis has been performed at International Aluminum Casting AB in Eskilstuna,Sweden.International Aluminum Casting is currently working with a number of improvementsin their production in order to achieve their vision of being the leading aluminum foundry in Sweden. As a step in their improvement efforts, focus was directed ondeveloping the company's fixtures for machining.Efforts were focused on two main objectives: to develop a complete proposal on afixture which leads to a more rational use of an assigned part and also form general design advice for development of fixtures in the future.During the work progress, discussions have been made with experts at International Aluminum Casting within the field of fixture design. The objective was to obtain sufficient knowledge about the underlying problems with the current fixture for the part. At this stage of the thesis, a number of essential criteria for fixture design were produced. Information and inspiration were obtained by examining the company?s currently developed fixtures.After gathering the necessary information the process of developing three different fixture concepts started.