Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Uppsatsen redogör för ett revisionsutskotts arbetsuppgifter, redogörför revisionsutskottens arbete i företag noterade på stockholmsbörsens A-lista samt att analysera om revisionsutskotten i fråga arbetar enligt svensk kod för bolagsstyrning och därmed bidrar till bättre corporate governance.

Kommunikation är en stor del av sjukvården och det utväxlas varje dag tusentals budskap. Detta medför stora risker för säkerheten och vikten av att sjuksköterskan och läkaren har en bra kommunikation är tydlig. Att reflektera över sin egen del i kommunikationen och se till att rätt information överförs på ett bra och effektivt sätt är en del i sjuksköterskans profession. Syftet med studien var att belysa faktorer som underlättar och försvårar kommunikationen mellan sjuksköterskor och läkare. Det gjordes en kvalitativ litteraturstudie som innebar en granskning av åtta vetenskapliga artiklar med en kvalitativ innehållsanalys.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

AbstractSince 1990, special needs educators have been working in both primary and junior school. It has not been easy for the special needs educators to take authority when working with broader educational issues due to the varying requirements placed upon them. The object of this study is to examine how certain primary and junior school teachers describe their expectations of special needs educators and their professional role.I have conducted individual interviews with three primary school teachers and three junior school teachers, who have at least five years experience of working within their respective fields. The interviews have been scrutinized, and the results are presented with the help of five different themes. The results were then analysed in accordance with the two perspectives of special needs education described by Persson (2001) those of both the relational and the categorical perspective.Amongst other things the results show that the view of primary and junior school teachers with regards to special needs educators differ one from another.

AbstractTitle: An industry with a lacking trust ? PR-consultants about their own responsibility and how they can contribute to an increased trust for their profession (En bransch med bristande förtroende ? PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende)Number of pages: 68 (79 including enclosures)Author: Ebba GöranzonTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the Swedish PR-industry and the distrust that is directed towards it. The starting point is different PR-consultants opinion about their profession and industry. What do they think needs to be done to increase the trust for the industry and what kind of responsibility do they think they have?Method/Material: Together with literature studies, a qualitative method has been used and five in-depth interviews with PR-consultants have been conducted.

Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

The study - Hur skapas en journalist? - examines why so many people choose to turn tothe journalist profession when the conditions for a secure position on the labor market ispoor. The study also highlights how recently graduated journalist perceives their temporary and insecure position on the labor market.The study was performed trough ten biographical interviews with recently graduated journalists. Via the interviews I examined what has formed the individuals to perceive journalism as a rational or pragmatic choice for a career. The study shows that journalists, who come from families with high cultural capital, have been shaped by a particular culture of education, which focuses on education as a step towards selfrealization.

This thesis primarily includes a study on whether companies can develop a mathematical activity that supports students' motivation in mathematics. The work was done together with Midroc Electro, a company that pays attention to the difficulty of recruiting and therefore was interested in investigating how the business world would be able to contribute.The thesis can be divided into three stages. The first part comprised by a exploration into research on student motivation regarding mathematics as well as numerous interviews with engineers to see how the research findings did fit with Midroc Electros reality. In these studies it became clear that the student who aims for a profession whose education or work requires math belongs to the group of students who primarily manage their studies in mathematics, that is, those that have the greatest motivation to work hard and complete their studies.Research information and interviews were compared and resulted in the thesis second part, Midroc Challenge. An activity where students primarily came to learn about the engineering profession and secondly how mathematics can be used in the engineering profession.

In Sweden the latest curriculum, Lpo 94 was released in 1994. This document revolutionized the teaching profession. The school system was changed from a governmental control into a communal control. The earlier curriculums were controlled by rules; Lpo 94 is controlled by aims. This has led to a big spectrum of teaching styles which all of them agrees with the Lpo 94.Our purpose with this report is to illustrate two different leadershipstyles regarding the subject Swedish.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

Detta examensarbete är en kvalitativ studie med övergripande syfte att undersöka hur pass vanligt förekommande det är att lärare verkar drivas av ett kall i sin yrkesutövning. Utgångspunkten för undersökningen är två lärartyper; läraren som ser sitt yrke som ett kall och läraren som ser sitt yrke som en profession. Att se sitt yrke som ett kall förknippas bland annat med svårigheter med att distansera sig från sitt yrke på fritiden och att man känner skuldkänslor eller dåligt samvete i anknytning till yrkesutövningen. Resultatet från detta examensarbete antyder att förhållandevis få lärare verkar drivas av ett kall i sin yrkesutövning. Skuldkänslor eller dåligt samvete i anknytning till yrket verkar inte heller vara vanligt förekommande..

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

The purpose of this thesis is to reach a deeper understanding of the context of teachers? information seeking. Research in the role of the library in a learning perspective is in demand. To reach our aim we investigate what teachers say about their experiences of the user training during their studies and what effect it had on their information seeking as teachers. We interviewed four teachers and analyzed the transcripts of their sayings about their experiences of their information seeking during their education and a teaching profession.