In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

I?ve chosen a subject that's close to my heart, as a student who has experiences the need of a change in the traditional student living.I've focused my theses on ?nding the key ingredients for improving an individuals time as a student. In a time when students are struggling to ?nd accommodation that ful?lls the need of being close to university, close to social places, adequate size and affordable. This is close to impossible! This is not just a problem in Stockholm but an international dilemma.The heart of my thesis is, how can we create clever ways of student accommodation with emphasis on community and a more sustainable way of living?Only when we start embracing change and by breaking out of our traditional individual living, can we then start to realise and recognise the bene?ts of working, studying and living together.

Uppsatsen a?r en litteraturstudie med fokus pa? psykodynamiska teorier och musik- terapi i grupp. Analysresultaten visar teman som mo?jliggo?r fo?rsta?else av musikens roll och dynamik: Inledningsvis beskrivs hur psykoanalytisk teori kan beskriva musik. Baserat pa? den metod Heidi Ahonen-Eerika?inen (2007) utvecklat, Group Analytic Music Therapy (GAMT), analyseras hur musik kan fungera som en bro mellan medvetna och omedvetna processer i en terapigrupp.

This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.

Sweden is in the initial phase of forming a national forest programme (nfp). The establishment of an nfp has been evoked by international policy developments and a national debate questioning Swedish forestry and forest policy. National forest programmes are participatory processes for the development and implementation of forest-related policies and international commitments. Hence, the aim of this master thesis is to assess the stakeholders? acceptance of participation and integration of international issues within the Swedish national forest programme.

In this qualitative study the authors explores, by studying several quality-development models what quality in leadership is. The models are: Total Quality Management; SIQ?s model for customer-oriented organizational development; the EFQM excellence model; the ISO 9000:2000 standard; and Six Sigma. These models will be compared from Deming?s list for upper management; the Situational Leadership Theory; and the Contingency Theory.

Studien påbörjades hösten 2012 och är ett försök att hitta olika pedagogiska verktyg och förhållningssätt genom strukturerade intervjuer med 3 pedagoger som arbetar eller har arbetat med barn och ungdom med diagnosen ADHD. Studien belyser hur dessa olika pedagoger uppfattar sin undervisning, sin roll som lärare och vad deras generella erfarenheter av att arbeta med ADHD-elever är. Genom intervjuer skapas en bild av lärarna som arbetar med ADHD-elever och deras pedagogiska attribut, och med klusteranalys bestäms deras musiklärartyp. I resultatet framkommer bl.a. vikten av att möta ADHD-eleven här och nu, att varje elev är unik och att vid arbete med ADHD-eleven är tålamod, intuition, kreativitet och samt att vara en flexibel lärare viktiga egenskaper.

In autumn 2010, the Division of Civil Engineering at the Swedish building contractorPEAB made a campaign to increase the number of reported incidents. Informationwas sent to the branch manager who was responsible to enlighten the employees onthe establishment. The goal of PEAB Division of Civil Engineering is to have at least 10reported incidents per accident that generate more than 8 hours absence. Therefore,it is important that the employees understand how the report system for incidentsworks. The number of reported incidents differs between regions.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

In this examination paper I?m using the qualitative method: phenomenographic analysis to present twenty educated and working pre-school teachers opinions about being outdoors in Swedish pre-school. The purpose is to describe the variation between different pre-school teachers? opinions, not to focus on wrong or right.    The paper starts with a review over the opinions presented by the literature on the subject.

Syftet med studien var att beskriva arbetsalliansens funktion i familjebehandlares arbete ur behandlarens perspektiv för att bidra till kunskapsdiskussionen om arbetsalliansens betydelse inom socialt arbete. Studiens frågeställningar var vilken betydelse arbetsallians har för familjebehandlares uppdrag samt vilka faktorer som har betydelse för hur arbetsallians skapas, vidmakthålls och avslutas på ett bra sätt i arbetet med familjer. Med en fenomenologisk ansats genomfördes kvalitativa, halvstrukturerade intervjuer med sex familjebehandlare verksamma inom socialtjänsten. Respondenterna delgav nyanserade beskrivningar av arbetsalliansens betydelse för familjebehandling. Studiens resultat analyserades utifrån socialkonstruktionism, systemteori och anknytningsteori.

Evaluation of joint swelling is an important part of the orthopedic examination and can be used to follow a patient?s progress during rehabilitation and therapy. Usually a swelling is assessed by palpating the joint but a more objective, but still easy to use, method would be preferable.This study seeks to increase the knowledge in veterinary rehabilitation by validating four different measurement tools (three recognized and one novel) for the assessment of elbow joint swelling: palpation, tape measure (circumference and figure eight measurement), slide caliper (craniocaudal and mediolateral positioning) and tonometer. This was achieved by calculating the inter- and intra-rater reliability and correlating the results from the different measurements with each other.The methods with best inter- and intra-rater reliability as well as good correlation among themselves were shown to be slide caliper with craniocaudal positioning, circumference and figure eight. Additional studies, with a larger and more diverse material, ought to investigate these methods further..

Syftet med denna studie var att beskriva arbetsterapeuters erfarenheter av att arbeta i ett team med rehabilitering av vuxna med en förvärvad hjärnskada. Sex arbetsterapeuter verksamma på rehabiliteringskliniker i Västerbotten och i Norrbotten intervjuades. Det insamlade materialet analyserades utifrån en kvalitativ innehållsanalys och resulterade i tre kategorier: ?Strukturens betydelse för en effektiv rehabiliteringsprocess?, ?Samarbete ger rehabiliteringen ett mervärde? och ?Arbetsterapeutens roll med aktivitet i fokus?. Resultatet visade på behovet av ett strukturerat arbetssätt i teamet där en gemensam ledare är betydelsefull för att driva rehabiliteringsprocessen.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

According to the national curriculum guidelines for elementary school, preschool and after-school 2011, (i.e. Lgr11), the Swedish school is based on a democratic foundation. Schools should prepare students to develop an understanding and acceptance of cultural diversity not only in the society as a whole but also how this should be reflected in the morals and ethics between us. The purpose of this study was to describe how teachers in multicultural schools perceptions and experiences on teaching pupils with diverse immigrant origin, and how they apply these cultural expression in practice.In particular, I focus on four teachers in multicultural schools and how they reason about applying cultural expressions that are transmitted at these schools and by them. Explicitly, I review how from policy documents and their own personal pedagogic are reflected in the actual teaching.