No accidents or injuries should occur because of our public health care. It should be a place with high security and good quality in order to avoid this type of accidents. This is a tough situation when the public health care organization should have as good quality as possible despite savings. It is difficult for middle managers to improve patient safety in the absence of money.The purpose of this study is to explain the work with patient safety that middle manager perform during saving times. The perspective we will look into is how they work with patient safety as an ongoing change.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The last 1½ decade young people with intellectual disabilities have been a part of my life. My now 13 year old son and several pupils I have taught as a teacher in the compulsory school. Their future and what will affect their lives has always been interesting to me. How do I affect them, why do I do the things I do and think the way I think? This study springs out of that curiosity.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Syftet med studien var att undersöka explicita och implicita attityder till överviktiga människor samt om och i så fall vilken betydelse ålder, kön och vikt har i denna relation till varandra. Utifrån tidigare forskningsresultat om attityder och övervikt predicerades en skillnad mellan explicita och implicita attityder till överviktiga, där äldre har en mer negativ attityd till överviktiga än yngre, att kvinnor är mer negativa än män och underviktiga är mer negativa än normal- och överviktiga. I vår studie användes IAT (Greenwald, McGhee & Schwartz, 1999) för att mäta försökspersonernas implicita attityder och en kort version av ?Fat Phobia Scale? (Bacon, Scheltema & Robinson, 2001) för att mäta deras explicita attityder. Studien omfattade 68 försökspersoner med en medelålder på 32 år och där 31 var män (46%) och 37 var kvinnor (54%).

Sweden is a country based on democracy and equality. As a result, both men and women areencouraged to aspire equal career opportunities.The aim of this study is to explore how social and cultural contexts, as well as gender aspects,affect Swedish Upper Secondary Class pupils when they choose career. The study focuses onstudents who have chosen an ambitious school curriculum.As method, the study uses both qualitative interviews with students and a quantitative survey.The theoretical framework is based on gender theory and on the social and cultural contexttheory of Bourdieu.The result of the study shows that gender and social as well as cultural context affect students?ambitions and career choices..

This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

Cause-Related Marketing (CRM) is a marketing activity that has grown popular in the USA and studies have been carried out that explore how American consumers perceive and react to CRM. In Sweden, however, CRM has not yet found ground to any greater extent, and therefore there is limited research on how Swedish consumers react to CRM and how they perceive it. In this study, eight Swedish consumers are interviewed regarding their perception of CRM. The main findings of the investigation are that Swedish consumers fit well into a model that is based on American consumers? responses to CRM.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The aim in this thesis is to study what attitude music teachers in Sweden and New Zealand have towards Information and Communication Technology (ICT) in music education and obtain a better understanding of how their attitudes affect the way they use ICT in their teaching. Another intention is to discuss differences and similarities between the teachers´ preferences regarding this issue in the two different countries, and whether it has any effect on teaching. It's a qualitative study based on interviews with music teachers from both countries. Through the answers we can get an impression about how ICT is used in music education, how the curriculum is interpreted when it comes to use ICT in music education and how the teachers' attitudes towards ICT affect the music education. This thesis shows that teachers are positive towards ICT in music education but the attitude, knowledge and the way of using it differs, due to access to technology and different opinions about what is essential in music and what is pedagogical.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.