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.

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

As more and more book publishers are starting up in Sweden, despite of tough competition, this thesis aims to understand the necessary resources required by new publishing houses in order to create a long-term role on the national publishing market. This is a market characterized by a high level of cultural interests, where success is not always measured in economic profit. Four new publishing houses have been chosen, whose start-up phases and entry processes are described in order to determine what factors have been essential in creating a role. In addition, relevant actors such as other publishers, distributors, and retailers have been interviewed with the purpose of acquiring the complete picture of how the new publishers? can create a role within the industry.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

The aim of this masters thesis is to investigate how childrens librarians deal with gender issues in their work when acquiring and mediating books to children, and how reviews in Bibliotekstjänsts Sambindning can be of help in this aspect. The thesis focuses on children between 6 and 12 years of age and their reading of fiction. Four interviews with childrens librarians and an examination of reviews in Sambindningen have been carried out. The reviews were examined both by finding out with what frequency gender issues are dealt with and by studying 20 childrens books from a gender perspective, comparing my judgement with the one they got in the reviews. The examination of Sambindningen showed that the reviews therein only sporadically bring up gender issues.

The aim of this master's thesis is a comparative study on units for civic information in Göteborg. The study is based on a project currently in progress at the main public library in Göteborg. It is observed that according to the library's mission statement the library aims to become the most competent intermediary of civic information in Göteborg. This statement suggests a competitive strategy towards other intermediaries of civic information. The mission statement does, however, also state that their goal is to be obtained in cooperation with other intermediaries.

En studie om hur en ökad kommersialisering inom revisionsbranschen påverkar revisorers well-being. Begreppet kommersialisering representeras av de tre aspekterna marknadsorientering, kundorientering och affärsorientering medan well-being aspekten representeras av lycka, arbetstillfredsställelse och arbetsmiljö. Det empiriska resultatet av studien tyder på att kommersialiseringsaspekterna marknadsorientering och affärsorientering har en positiv påverkan på revisorers well-being.             .

The main purpose of this Master Thesis is to describe students experiences of learning with Webquest för barnmorskor (Webquest for midwifes) at the University Library of Karolinska Institutet (KI), Stockholm. To investigate the possibilities of acquiring information literacy in higher education with the webquest model a qualitative case study is carried out, based on five interviews with students. The students? perceptions of the webquest course and their ideas on information seeking and information literacy are being analyzed in relation to a framework of learning theory and information literacy expressed by documents and librarians of KI. A descriptive presentation is structured from the main themes that emerged in analysis within the frames of my research questions.

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

The Swedish construction industry is dominated by men; however this is starting to change. The average age of Construction Engineers is high and approximately 40 per cent of the employees will retire by the year 2015. Currently, female engineers dominate the graduating classes of Swedish Universities but this is not reflected in the Swedish Construction industry.With so many female engineers available, why is this? Does it require a change in company culture and their condition of work to attract them? Is it the attitude towards women in the industry among the employees that has to be changed? Or is it a woman?s thoughts and prejudices of the industry that creates obstacles?The purpose of this final thesis is to describe how contracting firms in the construction industry can make themselves more attractive for female engineers. To reach the purpose, a study among salaried employees and craftsmen was conducted.

AbstractThe aim of the study is to investigate what the concept of ?love of reading? means and how selected teachers act strategically to increase the love of reading in pupils in grade two. The Swedish concept of love of reading (läslust) has not always had the same meaning; in the past it was used in connection with the desire to pursue further studies, while the term is used today when talking about pupils? own will to read books. The ability to read is a significant part of a pupil?s schooling, and therefore it is important to work to ensure that pupils love reading.

The purpose of this study is to describe if and how a seasonal based company named SkiStar, learns through the exchange of experience and knowledge. We have analyzed gathered qualitative and empirical data to explore this subject. We conducted three semi-structured group interviews with employees from the SkiStarshop division. They described their routines and procedures in SkiStarshop. The collected data was processed and analyzed through our theoretical framework.

Background: Mass customization has been identified as a competitive business strategy by both companies and academics because of its ability to incorporate the voice of the customer into companies? products and services. Although mass customization may sound appealing, the strategic concept is still developing and firms adopting this business strategy face several challenges. Production concerns are of high relevance since mass customization implies a high level of customer involvement in the product design. Since the areas are closely linked it is reasonable to ask how a mass customization strategy affects production concerns.

The aim of this study was to investigate how four families in the Stockholm area reason, what kind of preconception they have and what their horizon of expectations is when they make the choice between sending their children to the profile class of municipal/free schools and sending them to the general classes in those schools. The main research questions asked were:What kind of preconception do the parents have about profile classes?What reasons do the interviewed parents have to send their children to a profile class?What are the interviewed parent?s expectations of the profile class choice?The study is built on qualitative interviews with the parents of the families. The empirical data has been analyzed using a framework of theories drawing on the theory of reproduction, the forms of social capital, the ideas created from the word profile and elite and the horizon of expectations. The results show that the parents of the families have a similar degree of preconception about profile classes.

Tax revenue is crucial in order for states to survive. States vary a lot in terms of tax revenue however, and different explanations are frequently debated among political scientists. Recently, scholars have argued that the variations in tax revenue among European states today can largely be explained by their ability to collect information about the citizens and their belongings during the early modern period (1450-1800). States that were early in acquiring this information in so called cadasters, could use it in order to collect tax. This fiscal capacity thereafter sustained in a path dependent manner.