Titel: Relationen mellan Revisor och Kund- en Idealbild: En empirisk kundperspektivstudie med fokus på ideal kontra lagstadgade ramar Nivå: C-uppsats i ämnet företagsekonomi Författare: Maria Mejstedt och Marthina Tedesund Handledare: Jan Svanberg Datum: 2016 – januari Bakgrund och Syfte: Tidigare forskning utifrån ett revisorperspektiv tyder på att relationen mellan revisorn och kunden är central vid hot mot oberoendet och revisionskvaliteten. Däremot efterlyses mer forskning från ytterligare perspektiv. Syftet med denna studie är därmed att studera relationen från ett kundperspektiv och kontrastera dennes idealbild av sin revisor ur ett flerdimensionellt perspektiv mot de lagstadgade kraven på objektivitet i revision. Metod: Studien antar ett hermeneutiskt och konstruktivistiskt perspektiv. Forskningsansatsen är abduktiv med tillämpning av en kvalitativ undersökningsmetod och semistrukturerade intervjuer som datainsamling. Den teoretiska referensramen bygger på tidigare forskning, vidare sker tematisk analys där teman söks i intervjusvaren som fördelas i grupper. Svaren tolkas med förankring i tidigare forskning samt genom bearbetning av oss som författare där vi reflekterar/diskuterar över det framkomna resultatet. Resultat & slutsats: Studien tyder på att kundens idealbild av relationen till sin revisor är kopplad till revisorns insatthet och förståelse i kundens verksamhet, dock endast till den grad revisionskvaliteten inte äventyras. Vid anlitandet av större revisionsbolag tycks förhållandet vara transaktionellt fokuserat, vid mindre kan en närmare personlig och social kontakt skönjas. Dock framkommer en överensstämmande bild av hur idealbilden gällande revisor-kundrelationen framställs; en närmare relation anses vara önskvärd. Förslag till fortsatt forskning: Till vidare forskning finns ett behov av att undersöka hur studiens framtagna idealbild skiljer sig mellan olika kundbranscher samt vilken påverkan kundens idealbild av relationen har på revisorns beteende. Vidare är konkurrenssituationen på revisorsmarknaden intressant att koppla till kundens idealbild och revisorns villighet att anpassa sig för att inte förlora kunder i en konkurrenskraftig marknad. Studiens bidrag: Denna studie bidrar med ett nytt perspektiv på revisor-kundrelationen, vilket är av intresse för såväl revisorer som intressenter och redovisnings-/revisionslitteratur. Revisorer gynnas av en djupare förståelse kring relationen för möjligheten att förstå och tillmötesgå kundens idealbild. Detta bidrar till ökad revisionskvalitet vilket även tredje part främjas av. / Title: The Ideal Relationship between the Auditor and the Client: An empirical client perspective study focusing on ideals versus legislation Level: Final assignment for Bachelor Degree in Business Administration Authors: Maria Mejstedt and Marthina Tedesund Supervisor: Jan Svanberg Date: 2016 – January Aim: Previous research from an auditor perspective indicates that the relationship between the auditor and the client is a central factor in concerns regarding objectivity threats and the quality of audit. This research field will greatly benefit from new perspectives. This study therefore aims to investigate this relationship from the client’s perspective in a multidimensional manner, as well as put the client’s ideal relationship in contrast to the auditor’s legislative requirements regarding objectivity. Method: This study adopts a hermeneutic and constructivist perspective alongside an abductive research approach. A qualitative research method is used including semi-structured interviews for the empirical segment of the study. The theoretical part of the study is connected to, and based on, earlier research. When analyzing the results, a thematic analysis approach is applied. The results are then discussed and interpreted by us as authors where we put them in relation to earlier research and theories to generate new conclusions. Result & Conclusions: The results of this study indicate that the client’s ideal image of the relationship is closely connected to the auditor’s insertion in and understanding of the client’s business. However, this only applies as long as the audit quality is not compromised. Differences based in the size of the audit firms has also appeared; clients with large auditing firms seem to have a transactional approach whereas clients with smaller auditing firms seem to have a more relational approach. However, a consistency appears regarding the ideal relationship; that it would be closer and have a more relational focus. Suggestions for future research: For future research, there is a need to examine how the ideal image concluded from this study differs between client sectors, as well as the impact the client's ideal image would have on the auditor behaviors. Furthermore, future research could also cover the effect of the auditor’s competitive situation and the willingness to adapt towards the client’s ideal image in order to keep their clients in an increasingly competitive market.   Contribution of the thesis: This study provides with a new perspective of the auditor-client relationship, which should be of interest for as well practitioners and standardization authorities as stakeholders and accounting/audit literature. A more extensive understanding concerning the relationship in contrast to the legislation should be considered beneficial in legislation updating as well as for all parties affected by the threats to impartialness by the auditor.

The present study inquires into the problematization of attention in the reception and distribution of photography in 19th-century Sweden. It investigates how photography’s alleged abundance of detail and indiscriminate reproduction became a problem in the reception of the medium. The problem became urgent when photographs were put to use by established discourses; specifically, when used in printed publications meant for a public. The thesis therefore argues that the problem of attention had a profound influence on how printed photographic or photographically illustrated editions (photo-texts) were modelled and arranged. For this purpose, the study affirms a particular focus on attention practices: the various ways in which the printed editions aim to regulate the reader’s attention before the supposedly distractive image. Specifically, the thesis focuses on how texts in these printed editions are arranged or juxtaposed in relation to the image, how they speak of and to the images, what values they reflect, and what effects they could be said to produce. Consequently, the present study is more than an investigation of a problem; it is also an inquiry into the various attempts to overcome this problem. The problem and its responsive practices will have different characteristics in the various contexts of individual discourses. Therefore, the study situates the problem of attention in four prominent genres of 19th-century photography: the topographical albums of photographic views, art books with photographic reproductions, the scientific atlas, and the photographically illustrated travelogue. These genres and forms of publication, as well as the discourses of attention relating to them, are discussed in separate chapters. Every chapter departs from a specific Swedish photographic edition from the nineteenth-century. In sum, the thesis aims – with its focus on the problematization of attention – at giving a new historical perspective on the emergent relation between photography and the printed word.

In the wake of the misbegotten US invasion of Iraq in 2003, we have to acknowledge that there are critical flaws in how our intelligence community (the CIA and its “sister-agencies”) produces knowledge. Instead of arguing that the intelligence community acted in bad faith, or that the mistaken pre-war intelligence was a “perfect storm” of bad luck, as others have, this dissertation argues that the intelligence community’s rhetorical culture led it into fatally flawed epistemological practices, demonstrated most dramatically in the mistaken pre-invasion allegations of Iraqi weapons of mass destruction programs. Chapter one explains the problematic assumptions behind the question of whether or not the intelligence community overtly politicized its pre-war intelligence estimates. In chapter two, the intelligence community’s theories of language are explored. Chapter three addresses how the intelligence community teaches and practices writing. The intelligence community’s inflexible commitment to writing in a “clear” prose style proves problematic when that clarity belies the uncertainty of its estimates. The fourth and final chapter addresses issues of disciplinarity in the intelligence community, explores the possibility of a rhetorical theory of intelligence, and offers conclusions. / text

《中文摘要》 近年來政府對「電視新聞置入」十分熱衷，但兩極化的爭議也隨之而起；不過在現實狀況下，媒體早已是主動出擊，與行銷公關公司搶食政府置入新聞的大餅。本研究透過兩個代表性個案的分析、從「置入流程」、「內容呈現」與「媒體立場」三個面向來還原目前政府究竟是如何將其宣傳置入電視新聞。研究發現，政府置入電視新聞已達供不應求的「量產」規模，不但形成特殊的置入新聞產製標準化流程與專業的「接案族」，甚至媒體工作者的心態也與過去大不相同。而政府花錢透過媒體包裝後所呈現出來的政府置入新聞，卻往往不符合最基本的新聞報導原則，消息來源太集中於政府官員，無法達到客觀與平衡的基本要求，在文稿與畫面呈現等新聞處理的技巧上均有待加強。此外，本研究亦顯示，在政府置入電視新聞後，原本是媒體監督對象的「政府」如今變成了重要金主，電視新聞的立場幾乎都一面倒向對政府有利，只有極少數新聞秉持報導中立，顯見新聞置入已箝制了媒體監督政府、為民喉舌的功能。 關鍵詞：置入式行銷、電視新聞、消息來源、新聞客觀 / The process and presentation of government oriented product placement on TV news 《Abstract》 In recent years, government oriented product placement on TV news is very popular, but also controversial. In fact, television and public relations companies are fighting for this business. The author selected two cases to examine how Taiwan government placed its propagandas and policies on TV news. The results showed that product placement on television news has reached "mass production" scale, not only create a special SOP sequence and even the mentality of media workers was different from the past. However, the TV news placed by government used government officials as news source, did not fulfill the requirement for objectivity and balance,and violatd the basic principle of news reporting. In addition, through product placement on television news, government has now become the major client of TV. As a result, the placed TV news was heavily in favor of the government. The results of the study indicated that government oriented product placement has paralyzed the surveillance function of television news . keywords：product placement, TV news, news source, news objectivity

This thesis has replicated a content analysis study conducted by G. Ray Funkhouser in the 1960s. This study concurs with the Funkhouser assertion that some prominent issues in the news do not necessarily merit the attention from the media at the times they receive it. The findings in this study appear to also indicate a "sampling bias" in the media, whereby the amount of news coverage deviates in a systematic way from the actual flow of events. Additionally, this study indicates a strong relationship between the amount of media attention an issue receives and whether or not that issue was noted as the most important problem by respondents to the Gallup Poll. / Department of Journalism

Vad som inspirerade mig till att skriva denna studie var påve Franciskus besök i Lund och Malmö den 31 oktober 2016 i samband med det gemensamma luthersk-katolska uppmärksammandet av 500 års minnet av reformationen. Syftet med min studie är att undersöka hur reformationen och den katolska kyrkan skildras i sex stycken läroböcker i religionskunskap för gymnasiet och hur skildringarna förhåller sig objektivt i enlighet med skolans läroplan. För analysen av läroböckerna har jag använt mig av en kvalitativ textanalys. Mitt förväntade resultat var att skildringen av reformationen skulle ha en lutherskt präglad syn på konflikten och dess konsekvenser och att jag skulle finna objektivitetsbrister i skildringen av reformationen. Studiens resultat styrker min hypotes då Martin Luther och den lutherska reformationen utgjorde det övervägande utrymmet i alla läroböcker förutom en samt att den katolska reformationen endast skildras i en av de sex läroböckerna. Av de undersökta läroböckerna bedöms endast en som objektiv i förhållande till läroplanen. / What inspired me to write this study was the visit of Pope Franciscus in Lund and Malmö on October 31 2016 in connection with the common Lutheran Catholic attention of the 500th anniversary of the Reformation. The purpose of my study is to investigate how the Reformation and the Catholic Church are depicted in six textbooks in religious studies for upper secondary school and how the descriptions relate objectively according to the school curriculum. For the analysis of textbooks, I have used a qualitative text analysis. My expected result was that the depiction of the Reformation would have a Lutheran distinctive view of the conflict and its consequences and that I would find objectivity deficiencies in the depiction of the Reformation. The results of the study reinforce my expectation when Martin Luther and the Lutheran Reformation constituted the predominant space in all textbooks except one, and that the Catholic Reformation is only depicted in one of the six textbooks. Of the studied textbooks, only one is assessed as objective in relation to the school curriculum.

Syftet med vår undersökning har varit att, genom intervjuer med brottmålsadvokater, undersöka hur kvinnliga och manliga gärningspersoner framställs inom domstolsväsendet, samt hur detta kan förstås utifrån ett genusperspektiv som visar hur sociala konstruktioner bildas, reproduceras och cementeras utifrån kön och förväntade egenskaper vi tillskriver de olika könen. Vår undersökning är kvalitativ då vi för att besvara vårt syfte samt våra frågeställningar har genomfört semistrukturerade intervjuer med ett antal olika brottmålsadvokater som inom sin profession försvarar både kvinnliga och manliga förövare som står åtalade för brott av skiftande allvarlighetsgrad. Som bakgrund till analyserna av empirin har vi använt oss av teoretiska ramar som genus och könsroller samt stereotypisering vilket handlar om den kognitiva snedvridning som kan ske i bedömningen av gärningspersonernas brottslighet. Ett viktigt resultat i studien har visat att det i vissa fall förekommer skillnader i framställningen mellan kvinnliga och manliga gärningspersoner, samt att rättssäkerheten och den lagstadgade objektiviteten genom detta är hotad. / The purpose of this study has been to examine how female and male offenders are represented in the domain of justice substantialised through the Swedish court and legal system. Through interviews with a number of trial lawyers we are aiming for an understanding of these representations related to a gender studies perspective that shows how norms and stereotypes are reproduced and maintained on the basis of sex, gender and expected qualities and capabilities. This study raises questions about objectivity, impartial judgements and in the end justice. We are also trying to illustrate female offenders and how they are perceived in the Swedish court and legal system. Our study is qualitative and to answer our issues we have gone through semi structured interviews with trial lawyers that through their profession has defended both female and male offenders. Our scientific background and theoretical framework is gender and sex studies together with stereotypes and doing stereotypes which is a type of cognitive bias; a subject that we are also presenting. One of the most important results of this study is that there is a difference in how female offenders are represented compared to how male offenders are represented in the Swedish court and law system. Through this result we can see that the statutory objectivity is threatened.

Studien handlar om statlig påverkan på skolans läromedel. Här studeras såväl de politiska besluten om, som det konkreta genomförandet av, den svenska statliga förhandsgranskningen av läromedel, från starten 1938 till avskaffandet 1991. De politiska besluten och genomförandet sker på skilda arenor. Med hjälp av teoretiska begrepp från såväl läroplansteori som statsvetenskaplig implemen-teringsteori synliggörs och analyseras de olika arenorna samt relationerna mellan dem. Den politiska debatten studeras genom det offentliga trycket. Studien visar att granskningen infördes i politisk enighet och avskaffades helt utan politisk debatt. De politiska argumenten för granskning har varit att hålla priserna på läroböcker nere samt säkra läromedlens kvalitet. Vad som avsågs med kvalitet har dock varierat mellan olika aktörer och över tid. När det gäller genomförandet av granskningen studeras både Läroboks-/Läromedelsnämndens instruktioner till granskarna, och granskarnas utlåtanden om läromedel i samhällskunskap för gymnasieskolan. Den reella granskningen hade ofta fokus på att söka sakfel i läromedlen. Under 1970-talet fick objektivitetsfrågor genomslag i granskningen. Läroplanen, som betonades på den politiska arenan, användes dock i mindre utsträckning i det reella genomförandet av granskningen. Styrningsresultatet var beroende av aktörerna på realiseringsarenan och deras förståelse, vilja och kunnande. Styrningen kunde dock, i vissa fall, nå ända fram och påverka lärobokstexten. I dessa fall fanns en fungerande styrning från politisk debatt, via lagtext och granskning till en förändrad läromedelstext. / This thesis focuses on the state's influence on Swedish textbooks. From 1938 to 1991 the Swedish state had an official approval scheme for examining books before they could be used as textbooks in Swedish schools. The aim of this thesis is to examine both the political discussion about, and the actual implementation of, the approval scheme in Sweden between 1938-1991. The political decision making and the implementation of the reforms took place in different contexts. With the help of curriculum theory, in combination with concepts of implementation from political science, these two different contexts and the relation between them are analyzed. The study shows that, in the 1930s, there was a political consensus to have an official approval scheme. In the 1990s the approval scheme was repealed without any political debate. When it comes to the implementation of the approval scheme the approval committee's guidelines and the examiners' statements about civic textbooks for upper secondary school are studied. It is found that the reviews often focused on finding factual faults. During the 1970s a focus on objectivity became common in the reviewers' statements. The national curriculum, a product of a political compromise often referred to by the politicians, was, however, less used in the implementation of the approval. The study shows that the implementation of the approval scheme was dependent on the actors understanding, willingness and ability to implement. But the study also shows that in certain cases the approval scheme could result in major changes in the textbooks.

The Master thesis focuses on the representation of conflict after 1945 in a non- fiction comics. The thesis describes which important conflicts for the European and North American cultural sphere are covered by comics and how. It deals with the phenomenon of comics journalism. This term combining the elements of art and journalism is viewed in relation to the traditional ideal of objectivity in coverage of the events. In this context the thesis examines the position of the author in his comics. The thesis then identifies the comics genres in which wars and other armed conflicts are reflected. It searches for roots of comics that had attempted to capture the reality and in particular the conflict. It also provides an overview of the issue of media coverage of conflicts including the social construction of reality and the depiction of violence in media. The aim of this study is to analyze the characteristics of comics coverage of foreign military interventions and disputes and identify various authors who have written comics books about them. A key theme is a relationship between the perception of reality and its representation on the pages of comics. The thesis contains two interviews conducted with authors Guy Delisle and Patrick Chappatte. The research part of the thesis deals with the selected...

The thesis deals with a compare of media image of Topolanek, Fischer and Necas government in periodical Tyden. I took two aims - first, to find out if any opinion inclination or political orientation is expressed in articles about Czech governments published in the periodical Tyden, second, to compare media image of all three governments among themselves and to trace potential differences. The theoretical section focuses on objectivity and bias, construction and representation. Substantial part of the theory is comprised of specific political communication and mediatisation together with trends in this field recognized in last decades. The empirical section is composed by quantitative analysis that compares representative articles and it is added by an content analysis of front pages of the periodical Tyden. Regardless of a fact, that the Jan Fischer government was very popular in public, the media picture of this particular government is rather negative comparing others. On the contrary there were found specific features showing that the Mirek Topolanek government was pictured more substantially. In generally the periodical Tyden uses negativity and stereotypes in articles about governments but in no case this is a predominant procedure of media products construct. The media picture of last three...