Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

In this two years master?s thesis I examine the library?s representation of research and its influence upon the relationship between the library practice and the research practice. I also intend to find out what controls the representation and if it is possible to see changes in the representation over time. My source material has been texts published in the Swedish library journal ? and social domain ? Biblioteksbladet during the last decennium (2001?2011).

Syftet med studien var att undersöka kommunsjuksköterskan omvårdnadsdokumentation om bensår i hemsjukvård. Som metod valdes journalgranskning. Resultatet visade att omvårdnadsdokumentationen brister på många sätt..

Background: All the students in the University College of Södertörn in Sweden who are studying to become a teacher, are attending practice education.Purpose: The purpose of this qualitative study was to illuminate and analyze how the students experienced their practice education. My intent was to investigate if the students by their experiences have been affected in their own self-esteem.Method: This is a qualitative study that has been responded by 60 teacher students. The students attended in an internet- survey that included ten different questions.Result: The result of the interviews shows that the self-esteem has been affected, mostly in a positive way.Conclusion: The most common reason that affected the student self-esteem depended on how their supervisor has been treating them during their practice.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

[?If we zigzag in the middle, it?s OK?] The purpose of the following study is to examine the relationship between tourism and religion in a Balinese context. We look specifically at changes in religious practice, culture and mentality, as well as how religious philosophy is used as a tool for limiting the negative impact of tourism. The methods used are semi-structured interviews and participant observations. Central themes in the following essay are globalization in the form of tourism, westernization, subsystem theory and capitalism, which also make up the theoretical framework.

The topic of this essay is core value issues, how they are mediated in school and how they are practiced. I am investigating a problem concerning the existential worth of the core values-content for children, or in other words, the difficulty of reconciling the theory of the core values and their practice. This problem is portrayed by two stories. The aim of this work is to investigate how to combine the core values theory with its practice, in other words, make it meaningful. In my essay, I turn to recent research in the field to provide a background to my issue, and hereby further point to my problem.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

Companies? ability to differentiate themselves from their competitors becomes increasingly difficult when standardized technical solutions are used, which means that the employees become the most important resource. Many workplaces consist of a mix of employees with different backgrounds and of different ages, which highlight the generational perspective. Previous research has long focused on different generational drivers and of motivation at work, but there has been few studies in which the transfer of knowledge between generations have been examined. With that as a background, a qualitative interview study was conducted at a major IT company to investigate how employees legitimize knowledge and how it affects the transfer of knowledge between generations.

This study presents an alternate viewpoint to the strive to overcome the gap between research and practitioners within paper prototyping in interaction design. Earlier research identifies three aspects of this gap, which is:Practitioners being unaware of interaction design methods and theoriesPractitioners being aware, but choosing not to apply these methods and theories, due to time, budget and constraints of labourPractitioners and research having different perspective on similar design issuesOur study was done by carrying out qualitative interviews with interaction designers based on two digital design bureaus. One of the bureaus has an expressed link to research: the other has not. Our hypothesis is that the gap would manifest as a difference in work practice between the two bureaus.Our study shows that the two bureaus have similarities in work practice and that this work practice is based on scientific methods and theories, but is adapted to fit the client and/or the project. We conclude that the overcoming of the gap might not be necessary.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.