Syftet med examensarbetet var att undersöka hur påtvingade brytpunkter, i detta fall nedläggning av en arbetsplats, upplevdes och vilka möjligheter individerna såg inför sina fortsatta karriärval. Den metod som användes var av kvalitativ art med ostrukturerade intervjufrågor riktat till sex respondenter som befann sig i samma situation. Resultatet visade att trots att de flesta respondenter kände chock och ilska när beskedet kom, så upplevde de ett år senare situationen som mer hanterbar och hade börjat strukturera i både tankar och handling vilka alternativ man såg som möjliga och åtkomliga. De slutsatser vi drog var att individens egen motivation har spelat stor roll och beslut som tagits har utgått ifrån den kontext man befunnit sig i. Flera var aktiva i sitt sökande efter nya möjligheter till sysselsättning och kunde med lite distans se denna oförutsedda händelse som ett tillfälle i livet att utifrån ett intresse finna en ny karriär.The purpose with the degree project was to investigate how forced turning points, in this case company closure, were experienced and what opportunities individuals could see concerning their continuous career choices.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

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.

Lately it has become more common to question the companies? Actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive Actions were introduced on the 1st of February 2007.

Denna rapport handlar om en användbarhetsutvärdering av synthesizern OP-1, utvecklad av företaget Teenage Engineering. Studien är kvalitativ och undersöker bara den omedelbara användarupplevelsen av produkten. Rapporten baseras på resultat från ett antal användbarhetstester, utförda på företaget i fråga. Användbarhetstesterna avser att undersöka hur en användare kan förstå hur OP-1:s kan användas och hur de kan förstår dess olika lägen och vidare på vilket sätt detta påverkar den initiala användarupplevelsen.Totalt nio av fjorton tillfrågade personer har ingått i användbarhetstesterna. Urvalsgruppen bestod av personer med tidigare, dock varierande mängd, erfarenhet av synthesizers.

?Fröknarna von Pahlen?, is a series of novels written by the author Agnes von Krusenstjerna. Especially the fourth and fifth parts, published in 1933, raised questions about sexuality, especially about what was conceived as perverse and provoking descriptions. ?Fröknarna von Pahlen? became a part of heated debates about what is acceptable to write about.

Norske Skog Jämtland AB is like many other companies in a situation where it has to increase its purchases to provide its industries with raw material. To increase the available amount of raw materials, many companies employ purchasers to cover larger areas. This study aims to find out how to handle the increasing competition for timber suppliers. An important input for defining such a strategy is to examine how the suppliers view their relation to the company today. For a company it is extremely important to have a good relation with the suppliers to secure long term supplies.

Internet commerce is nowadays a well known phenomenon. There is awareness that a lot of newly created companies operate their business through the Internet. You can see a tendency where many young people try to establish an Internet business with the hope of success and expansion on today?s fierce market rivalry. To achieve success, companies have to consider factors like business concept, logistic knowledge, future vision, resources and contacts when initializing their business.Having this in mind, we can clarify the purpose with this paper: ?To analyze in what way On-line shopping companies that sell consumer electronics, cell phones and music/entertainment products, have expanded? The paper is based on telephone interviews with three On-line shopping companies.

Wastewater contains biodegradable materials, which are often measured as BOD7.Trickling filters are sometimes used as a purification step for BOD-reduction. Atrickling filter is a tower, which is filled with a carrier material. Microorganisms growon the carrier material in the form of a biofilm. This biofilm consists mostly of bacteriathat purify water from BOD.In Älgarås? wastewater treatment plant the water is purified by a trickling filter.However the treatment plant has difficulties reaching the emission requirements forBOD.

Abstract This qualitative interview study focuses on job coaching by examining what thoughts, views and opinions the involved parties, such as job applicants and job coaches, have of the contribution. The aim is to highlight the obstacles and opportunities by examining the expectations that exist from both parties as well as how to look at job coaching and its different areas. In this context, examine the similarities and differences between the two parties approach to the contribution. This is made possible through four interviews with job applicants as well as four interviews with job coaches. A grounded theory inspired approach was used to obtain the results of the study.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such Actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

Revisionsplikten har under en längre tid varit ett väldiskuterat ämne i Europa där störst fokus har legat på huruvida revisionen ska vara frivillig eller inte. Idag har det gått mer än två år sedan lagen om avskaffad revisionsplikt trädde i kraft vilket gör det möjligt att studera avskaffandets effekter ur olika perspektiv som till exempel de små aktiebolagens perspektiv, skatteverkets perspektiv och kreditgivarnas perspektiv. Fokus för denna studie är revisorernas perspektiv och hur de har påverkats av lagändringen.Syftet med vårt examensarbete är att beskriva och analysera revisorers förväntningar kring avskaffandet av revisionsplikten för att sedan kunna jämföra hur dessa förväntningar stämmer överens med utfallet efter att lagen trätt i kraft. Syftet med uppsatsen är även att beskriva och analysera vilka faktorer som påverkar effekterna av utfallet.För att nå fram till ett resultat har en abduktiv ansats med en kvalitativ metod använts för denna studie. Studien utgår ifrån befintlig teori och vetenskapliga studier. Teorier som har använts är agentteorin, professionsteorin, komfortteorin, legitimitetsteorin och den institutionella teorin samt förväntningsgapet.Det empiriska materialet grundar sig på åtta intervjuer med revisorer från olika revisionsbyråer i Kristianstadsområdet med omnejd. Det empiriska materialet har analyserats utifrån en jämförelse mellan förväntningar och utfall av revisionspliktens avskaffande. Analysen påvisade att påverkansfaktorn byråstorlek hade den största påverkan på förväntningarna i förhållande till utfallet samt att endast en del av förväntningar stämde överens med det faktiska utfallet.  .

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interActions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and Actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.