Bakgrund: Ett obegränsat revisionsuppdrag förmodas ha en negativ inverkan på revisionskvaliteten. I syfte att stärka revisionskvaliteten infördes reglerna om revisorsrotation. Genom att begränsa uppdragstiden förmodas revisorsrotation stärka revisorns oberoende vilket i sin tur har en positiv inverkan på revisionskvaliteten. Tidigare studier menar att revisionskvaliteten utgörs av revisorns oberoende och kompetens. Medan en del studier hävdar att revisorsrotation stärker revisorns oberoende och därmed ökar revisionskvaliteten, hävdar andra studier att revisorsrotation försämrar revisorns kompetens vilket har en negativ inverkan på revisionskvaliteten. Mot denna bakgrund är det intressant att studera hur revisorerna själva upplever att reglerna om revisorsrotation inverkar på deras oberoende, kompetens och revisionskvalitet.  Problemformulering: Hur upplever revisorer att de obligatoriska reglerna om revisorsrotation inverkar på revisionskvaliteten? Syfte: Syftet med denna studie är att skapa förståelse för revisorsrotationens konsekvenser på revisionskvalitet utifrån revisorers uppfattningar. Denna studie bidrar således till att öka kunskap om revisorsrotationens inverkan på revisorns oberoende och revisorns kompetens utifrån revisorernas egna uppfattningar. Metod: Studien har genomförts med hjälp av en kvalitativ metod och datainsamlingen har skett genom sex semistrukturerade intervjuer. Intervjuade respondenter är auktoriserade revisorer som har relevant kunskap om revisorsrotation. Resultat och slutsats: Denna studie visar att revisorer upplever att revisorsrotation stärker revisorns oberoende och kan därför ha en positiv inverkan på revisionskvaliteten. Revisorsrotation upplevs även ha en positiv inverkan på revisorns kompetens då revisorsrotation ger revisorn ett nytt perspektiv på revisionsuppdraget vilket förbättrar hens förmåga att upptäcka oegentligheter i finansiella rapporter. Studien visar samtidigt på att revisorer upplever en negativ inverkan på revisorns kompetens som i sin tur har en negativ inverkan på revisionskvaliteten eftersom den insamlade kunskapen om klienten förloras vid en rotation. Studien har verifierat resultaten i många tidigare studier dessutom har funnit att klientens storlek har en inverkan på revisorns oberoende och längden på uppdraget. / Background: An unlimited audit tenure is assumed to have a negative impact on the audit quality. The auditor rotation rules were introduced in order to improve the audit quality. By limiting the assignment time, auditor rotation is assumed to strengthen the auditor's independence, which in turn has a positive impact on the audit quality. Previous studies believe that the audit quality consists of the auditor's independence and competence. While some studies claim that auditor rotation strengthens the auditor's independence and thus increases the audit quality, other studies claim that auditor rotation impairs the auditor's competence and that has a negative impact on the audit quality. Against this background, it is interesting to study how the auditors themselves feel that the auditor rotation rules affect their independence, competence and audit quality. Questions: How do auditors feel that the mandatory auditor rotation rules affect the audit quality? Purpose: The purpose of this study is to create an understanding of how the auditor rotation rules affect the audit quality based on auditors' perceptions. This study thus contributes to increased knowledge about the impact of auditor rotation on the auditor's independence and the auditor's competence based on the auditors' own perceptions. Method: The study was conducted using a qualitative method and the data collection took place through six semi-structured interviews. The interviewed respondents were authorized auditors who had appropriate knowledge about the auditor rotation.  Results and conclusion: This study shows that auditors feel that auditor rotation rules strengthen the auditor's independence and can therefore have a positive impact on audit quality. Auditor rotation is also perceived to have a positive impact on the auditor's competence as auditor rotation gives the auditor a new perspective on the audit tenure, which improves her ability to detect irregularities in the financial reports. At the same time, the study shows that auditors also experience a negative impact on the auditor's competence, which in turn has a negative impact on the audit quality. Because the auditor rotation leads to the auditor losing client-specific information. This study verifies the previous studies' conclusions but also shows that the client size has also an impact on the auditor’s independence and the length of the tenure.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust.The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives. The result also shows that paratransit service generates a sense of independence in many ways, enabling the user to carry on with their daily lives, visit friends, work etc. In this way paratransit service can be understood in terms of empowerment as a way to prevent social isolation. At the same time the user is dependent on the rules of the paratransit service organization mainly because there are no other options of transportation for the user. The user's relationship with the paratransit service raises several questions concerning trust. The question of trust mainly relates to the relationship between the user and the driver. The study shows that trust is a key factor for the user's feeling of security.

ABSTRACT Title: The effect of regulatory reforms on audit quality in a lax enforcement and high trust environment: A quantitative study on Swedish companies                      Level: Student thesis, final assignment for Master Programme in Business Administration  Author: Julia Owczarek Blom  Supervisor: Asif M Huq  Date: 2023 - May Aim: The aim of the study is to investigate the impact of regulatory changes on the consumption of non-audit services and the audit quality among the Swedish publicly listed firms on the Nasdaq Stockholm Stock Exchange. Specifically, the study focuses on whether there is a relationship between the 8th Directive on Statutory Audit and the EU Audit Package on non-audit services and the quality of audits. Furthermore, the study additionally investigates if the Swedish ownership structure has a negative impact on the audit quality among the companies.  Method: The method used in this study is based on a quantitative approach where the final sample that is empirically tested includes 626 Swedish large-, mid-, and small-cap firms listed on the Swedish stock market, Nasdaq OMX Stockholm. Moreover, the data consist of 5517 firm years and annual reports between the years 2001 and 2021.  Result and Conclusions: The result of this study suggests that the implementation of the 8th Directive on Statutory Audits has positively impacted audit quality, although it has not limited the consumption of non-audit services. Furthermore, the study further suggests that the EU Audit Package efficiently increased audit quality among the Swedish firms while, at the same time, decreasing the consumption of NAS. Although both regulations enhanced audit quality, the second regulatory change has been a lot more impactful than the previous one. In addition, the findings of the study suggest that the Swedish ownership structure, consisting of a single or few strong shareholders and companies being majority family owned, has a positive impact on audit quality. Contribution of the thesis: There have not been any studies investigating the impact of the 8th Directive and the EU Audit Package in a Swedish setting, and therefore this study provides insight on the topic. Furthermore, this is one of the first European studies investigating whether a concentrated ownership structure with the majority of firms being family owned has a positive or negative impact on audit quality. Suggestions for future research: For future research, it would be interesting to complement this study through a qualitative method with surveys or interviews to see what kind of NAS is currently most consumed by Swedish companies. Keywords: non-audit services, NAS, non-audit services in Sweden, audit fees, non-audit fees, auditor, audit quality, and auditor independence.

Cette recherche a pour objectif d’expliquer les conséquences du Brexit sur le mouvement indépendantiste écossais. Plus précisément, ce mémoire tente de comprendre de quelle façon le Brexit a-t-il influencé la stratégie du SNP quant à l’atteinte de l’indépendance de l’Écosse. Utilisant la théorie de Hirschman sur la défection, la prise de parole et la loyauté, une analyse de corpus formé de discours et d’articles produits par les premiers ministres écossais est faite afin d’en faire ressortir les tendances importantes. Par cette analyse, l’objectif est de vérifier s’il existe un glissement de la prise de parole à la défection dans les arguments mis de l’avant par les dirigeants du gouvernement écossais. Conjointement à cette analyse est menée une analyse statistique afin de déterminer si les changements dans les arguments des chefs du SNP correspondent à des changements dans le soutien populaire au projet indépendantiste. Cette recherche conclut que les arguments mis de l’avant par les chefs du SNP concernant l’indépendance de l’Écosse ne démontrent pas un glissement de la prise de parole à la défection. De plus, il n’est pas possible de faire ressortir un lien clair entre l’opinion publique et les discours des dirigeants politiques puisqu’il n’existe pas de corrélation définitive entre l’augmentation (ou diminution) du soutien populaire et l’augmentation d’un certain argument dans les discours des dirigeants politiques. / This research aims to explain the consequences of Brexit on the Scottish independence movement. Specifically, this paper seeks to understand how Brexit has influenced the SNP's strategy in achieving Scottish independence. Using Hirschman's theory of exit, voice, and loyalty, a corpus analysis of speeches and articles produced by Scottish First Ministers is conducted to identify important trends. Through this analysis, the objective is to verify if there is a shift from voice to exit in the arguments put forward by the leaders of the Scottish government. In conjunction with this analysis, a statistical analysis is conducted to determine if changes in the SNP leaders' arguments correspond to changes in popular support for the independence project. This research concludes that the arguments put forward by SNP leaders regarding Scottish independence do not demonstrate a shift from voice to exit. Furthermore, it is not possible to establish a clear link between public opinion and the speeches of political leaders, as there is no definitive correlation between an increase (or decrease) in popular support and the increase of a certain argument in the speeches of political leaders.

Bakgrund: Inom palliativ vård är målet att lindra lidande och främja livskvaliteten hos patienter med obotliga sjukdomar, patienter som är nära livets slut, och när patient och närstående är i behov av fysiskt, socialt, existentiellt och psykiskt stöd. Palliativ vård utformas enligt fyra hörnstenar: samarbete, symptomlindring, relation och kommunikation samt närståendestöd. Syfte: Syftet med litteraturöversikten var att undersöka patienters upplevelser av vård vid livets slutskede. Metod: Arbetet utformades som en litteraturöversikt med databaserna PubMed och Cinahl Complete. I arbetet användes kvalitativa studier och en studie med grundad teori. Sökorden var: patient attitude, patient experience, patient perspective, palliative care, hospice and palliative care, end of life care. Data analyserades enligt Fribergs fyra analyssteg. Resultat: I resultatet framkom följande teman: vårdrelation, kommunikation och samtal, självständighet kontra beroende, samhörighet eller ensamhet och hopp kontra hopplöshet. Patienternas tankar och upplevelser av interaktion och kommunikation med vårdgivarna var betydelsefulla vilket framkom i dessa teman. Deltagarna beskrev även hur delaktighet i vården påverkade deras autonomi. Sammanfattning: Inom vård vid livets slut var det viktigt att sjuksköterskan gav patienterna möjlighet att vara delaktiga i sin vård, vilket ledde till att deras autonomi bevarades. En god vårdrelation, med en kontinuerlig kommunikation var viktigt för att göra patientens vårdupplevelse så bra som möjligt. / Background: Within palliative care the goal is to ease suffering and promote quality of life to patients living with terminal illness which increase the need for physical, social, existential and psychical comfort. Palliative care involves four main pilers, cooperation, symptom relief, relation and communication and relative's support. Aim: The aim of this literature review was to explore patient's experiences of end-of life care. Method: The method was a literature review with the databases Pubmed and Cinahl Complete. Both qualitative studies and one grounded theory study were used. The search word included: patient attitude, patient experience, patient perspective, palliative care, hospice and palliative care, end of life care. The analysis was constructed according to Friberg's four analysis steps. Results: In the results the following themes were found: interactions with caregivers, communication and conversations, independence versus dependence, affinity or loneliness and hopelessness versus hop. The patients' thoughts and experiences of interaction and communication with the caregivers were meaningful, which was shown in the results. The participants also explained how participation in their care affected their autonomy. Summary: At end of life it was important that the nurse gave the patients opportunity to be involved in their care, which led to the patient maintaining autonomy. A good interaction between the caregiver and the patient, as well as a continuous communication, were important parts for patient's experiences of good end of life care.

Iraq, Turkey and Iran have all historically opposed an independent Kurdistan. This is because the Kurdish quest for an independent Kurdistan is a threat to Arab, Turkish and Persian nationalism and their national security. I have therefore formulated the following question to gain a deeper understanding of the subject: How can the realist perspective and the balance of threat theory explain the opposition of Iraq, Turkey and Iran for an independent Kurdistan in northern Iraq? The goal of this essay has been to answer the above question using the realist perspective and the balance of threat theory. This has been done using a case study design to study each of the countries' opposition to an independent Kurdistan. The results show that realism and the balance of threat theory can explain the opposition of Iraq, Turkey and Iran for an independent Kurdistan in northern Iraq. Kurdistan's aggregate power, geographic proximity, offensive capabilities and perceived intentions are factors that worry the three countries if Kurdistan were to declare independence today. This can be explained by the fact that these factors can be seen as a threat to the countries' security and their position of power in the region.

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