Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolagslagen har påverkat revisorsyrkets oberoende. Studiens problematik grundar sig i att revisorns oberoende tycks ha påverkats av att en ogrundad anmälan enligt reglerna om anmälningsskyldighet kan få långtgående juridiska och yrkesmässiga konsekvenser för en revisor. En revisor som underlåter att anmäla till åklagare kan emellertid inte bli skadeståndsskyldig, utan kan endast bli föremål för disciplinära åtgärder. Detta i kombination med att lagen föreskriver att revisorn ska anmäla vid en låg misstankegrad försätter revisorn i en svår situation. Studiens empiriska material består av sekundärdata i form av offentlig statistik, myndighetsrapporter, lagtext och Revisorsnämndens praxis.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

Purpose: From an activity-perspective examine the meaning of housing accessibility and older persons´ perception of participation. Method: Systematic literature review of articles searched in the databases, Medline, Pubmed, Ahmed, Cinahl, Scopus and Google Scholar. Search on individual keywords, and in various combinations of the words home environment, home modification, occupational therapy, aging, accessibility and participation. Nine scientific articles were examined. Results: The articles were published between 2005 and 2009.

Croatia became an independent country 1991 and has since then strived to reach a democracy level, which can lead to membership of the European Union. The purpose of this essay is on the basis of consolidate democratic perspective to illustrate Croatia?s democratic development.In order to fulfil the aim, I have applied a qualitative text analysis technique. Through analysis of books and documents, data was collected to accommodate a valid result. I have used consolidated democracy, with its five areas (political, civil, economic, legal and bureaucratic), as my theoretical framework to the data, to provide answers and develop an analysis.The conclusions show that the consolidate democracy in Croatia has developed a lot since the independence, and Croatia is on its good way to turn into a democratic state like other West-European countries.

Women are subordinate of men in the society, this is visible both in work places and private lives. Equality between the sexes is daily discussed in politics and the private sphere. As this is a hot topic which is debated within many areas, one of those is film production, we chose to write this essay about how the view of women has changed in movies over time. If equality doesn?t exist within the film media, then it will be hard to change the society?s point of view.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Since the 1980s, the management philosophy New Public Management has resulted in major changes in the public administration system in several countries, especially in the West. A market oriented approach and an increased focus on performance measurement are ideals that are salient in these changes. The aim of this bachelor thesis is to examine the management philosophy?s influence on international relations through a critical analysis of some of its ideals in the management of international development cooperation, where effectiveness, quality, and results have been new dominant concepts. Through a qualitative content analysis of a Swedish Communication from 2014 ? the Aid Policy Framework ? and a debate in the Swedish parliament where this Communication was discussed, different themes that reflect the strategy of so called results based management in Sweden are identified.

The main purpose of this thesis has been to address the problem connected with conservation ofspecific objects in historic buildings that have a protected building status. The immaterial demandsand environmental concerns of a place of cultural significance are discussed as opposed to the welladaptedsetting of a museum, with regard to long-term preservation. In an authentic interior of acertain era, large-scale individual treatments of the objects that define it and regulations forconservation-related reasons, may not be considered a worth-while effort, as it is often the integrityof the environment as a whole that has been declared as significant. To investigate the relationshipbetween object and its context, a case study has been conducted by examination of the propertycalled ?Curmans villor?, located in the seaside community called Lysekil.

Introduction: Palliative care is based on an active total care where the patient's independence and participation are included. Few studies have been based on a concept of freedom in relation to this target group.Aim: The aim of this study was to describe the perception the nurse has about "freedom" - its significance and meaning from an existential perspective for patients with palliative care needs.Method: A qualitative content analysis based on a narrated and written down text from focus groups with adequate examples. The starting point in the focus groups was to focus on existential issues in relation to patients near death. Based on the concept of freedom, has the printouts been analyzed, categorized and codedFindings: Nature, identity, integrity and self-esteem are important aspects for our approach to freedom but freedom is also about existential questions where hope, reconciliation, freedom and forgiveness are included.Discussion: Discussion: We all have our own definitions and meanings of freedom. The largest and perhaps most important fullest freedom is our inner freedom - our own existential freedom.

This study focuses on single peoples construction of their lifes in relation to normative heterosexual coupledom. It is based on five interviews made with single women and men at the age of 24 to 51 who live by themselves. The queer theory which puts the heteronormativity in question is used as a theoretical framework. Discourse psychology functions as an analytic approach. It focuses on the use of language in the construction of reality in a world of determinant discourses.

The purpose of this thesis is to explore the situation for ebooksin Swedish public libraries. The background is anincreasing lending of e-books in public libraries, with anacquisition model formed when e-books were more of anexperiment in a few libraries. The debate has escalated in therecent years and in this thesis I aim to investigate thelibraries? experience with e-books and the current pricemodel. The empirical material comes from interviews witheight head of public libraries in the Västra Götaland region.As theoretical background, I have used Michael Buckland?sfour roles of collections and price models from Lee andBoyle.My results show ambivalence with the price model.

The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.

Purpose: The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved.Methology: The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies.Theoretical perspective: The essay proceed from theories in development, fundraising, communication and customer relations.

The main aim of this thesis is to examine what motivates people to become entrepreneurs and how they are motivated to continue being it. We have decided to focus on four elements: the driving force of being an entrepreneur, the environment, the individual background and important personal characteristics of the entrepreneur. Qualitative interviews were carried out with six information consultants. The theoretical background has its focus on entrepreneurial motivation. A model of entrepreneurial motivation by Naffziger, Hornsby and Kuratko 1994 is presented.

The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.