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.

Abstract Road cycling is well established and has always been described as a highly endurance sport. To be able to compete in such a demanding sport the physiology of the athletes needs to be greatly developed. This review will focus on high intensity interval training and its impact on the physiological characteristics of competitive road cyclists. The main difference between different levels of competitive road cyclists seems to be the capacity to maintain a high sub maximal power output over a long period of time in order to succeed. High intensity interval training, from 30 seconds to 5 minutes, leads to improved VO2peak, aerobic peak power and time trial performance.

Denna avhandling behandlar stegljudet i två trähus på campus i Växjö. Staden lyfts ofta fram som en bra förebild inom miljö- och klimatfrågor. Det kommunala fastighetsbolag som äger, förvaltar och bygger universitetets byggnader är intresserade av dessa frågor när nya hus ska byggas. De två senast byggda husen är byggda med trästomme, som anses vara ett bra miljöval. Framtida hus förväntas även de byggas med trästomme.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

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.

The aim of the study was to describe how managers at the eldercare system especially in nursing homes work to ensure high quality care. For this purpose, a qualitative method was used in this study and four managers at nursing home have been interviewed. Previous studies have shown that managers in some cases are restricted in their actions and that this may slow down the improvement of the care. At the same time the managers describe their work as demanding and diverse. They have a significant staff responsibility, meaning that they have to ensure the quality of care.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual?s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice.

The purpose of this work is to create more knowledge about the teacher's perceptions of group dynamics and its impact on school activities. How do teachers opportunities and obstacles in order to influence group dynamics among students. The questions I have answered is how the teachers see the importance of a functioning group dynamics in school, how teachers work with group dynamics and how teachers describe the opportunities and obstacles for effective group dynamics. The method I am using at work is a qualitative research method that involves obtaining the teachers' own thoughts, feelings and experiences around the right questions. I have interviewed three teachers in primary schools in the county of Stockholm to find out their particular approach.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

Den värld vi känner till står inför stora förändringar. För första gången i historien bor det fler människor i städer än på landsbygden. I dagsläget förbrukar vi mer av jordens resurser än den klarar av. Klimatförändringarna kommer inom en snar framtid att påverka vårt sätt att leva. Allt fler människor får stressrelaterade sjukdomar och behöver ett nytt sätt att hitta kraft.

This study will identify the environmental impact in terms of carbon dioxide for a boiler house on behalf of Kvänum energi. The boiler central consists of a main building, which in turn contains multiple components such as boilers, pipes, etc, the boiler central uses pellets fuel. It also includes a silo and an ash container. The total weight of the boiler is about 63 tons. Each boiler has an output of 600 kW; the central includes three boilers with room for a fourth if necessary.

This study describes what impact activity within Wifstas, Matfors,Grönstas and Nolbys water protection areas have on the quality of the drinkingwater. It considers the use of the area, environmentally dangerous activitiesin the past and present, the geology?s part, what harm hydroelectric power damsmay cause if they break and how climate change might affect the area in thefuture. It also takes into consideration activities outside the waterprotection areas which might have a suspected impact on the water quality. Theresults of the study are that pollution from infrastructure such as roads, orwastewater from treatment plants may cause occasional contamination of thedrinking water, foremost due to flooding.

Stroke is caused by a bleeding or infarct in the brain and is one of the most common diseases in Sweden today. The purpose of the study was to evaluate if Ronnie Gardiner?s Rhythm Therapy (RGR-therapy) has any effect, regarding motor control and the subjective experienced health related quality of life, on people who have been affected by stroke. The examination group consisted of eight people. The intervention consisted of RGR-therapy once a week during a period of nine weeks.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The purpose of this bachelor essay is to describe and analyze budgeting in nonprofit organizations. To do that, we used a qualitative method and accomplished seven interviews in four different football clubs. Our idea is to create understanding by combine theory and empiric, and therefore we have an abductive research strategy.The subject of this essay is very topical in view of the recently emerging trend that Allsvenska football clubs are paying increasing deficit. This can have a major impact on the progress and must be stopped. The first step is to make a more realistic budget.The conclusions drawn from this essay suggest that it is not how the budget per se, but how to work from the planned budget that affects what results you gets in the end.