The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

Executive summary This master thesis was originally based on a specific assignment given to the authors from ABB Full Service, a unit specializing in providing maintenance outsourcing: ?How can ABB Full Service expand its offering of providing fundamental maintenance by seamlessly incorporating the business concept with competencies and solutions from other ABB divisions?? The academic issue was developed throughout the thesis, resulting in the following formulation: ?From an organizational perspective; how can service providers bring continuous added value to intra-organizational outsourcing partnerships?? Many of the key findings of this thesis are reflected in the issue. The term intra-organizational outsourcing is a proposed addition to the terminology in the academic discourse on outsourcing. The definition of the term is: ? Where an organization outsources a business process interlinked with the physical operations, requiring the service provider to take over a preexisting unit and its employees.This is an accurate description of the form of outsourcing that ABB Full Service is engaged in.

Tidspress existerar inom revisionsbranschen och vi vill genom denna underso?kning studera tidspressens pa?verkan pa? revisorns va?lbefinnande, om va?lbefinnandet tar skada. Syftet med uppsatsen a?r att fo?rklara hur tidspress pa?verkar revisorns va?lbefinnande och da?rtill utreda hur sambandet pa?verkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Fo?ljaktligen vill vi besvara fo?ljande fra?gesta?llning: Hur pa?verkar tidspress revisorns va?lbefinnande?Fo?r att besvara syftet och fra?gesta?llningen har en kvantitativ enka?tunderso?kning genomfo?rts.

The aim of our research in this study, which has a qualitative attempt, is to investigate participation concerning to a few co-workers in the old-age care. The co-workers experience of participation and their definition of participation, and how participation is related to our different themes. Our themes are the present and wanted assumptions, to make participation possible. Further more does this study discuss participation in relation to the themes communication, competence education and to physical and psychic health. The method we used was primary semi-structured interviews and some observations.

Denna uppsats handlar om en kurs, vid namn Elkompetens A, en grundläggande, men också behörighetsgivande kurs som ingår i Elprogrammets obligatoriska kurser. Den genomförs vid Carlsunds Utbildningscentrum i Motala på elprogrammets första årskurs.I detta arbete har jag försökt få svar på, vilken av två olika arbetsupplägg, som gav eleverna mest utbyte i form av kunskaper att bygga vidare på i nästkommande årskurser. Den stora skillnaden i uppläggen, är utgångspunkten för kursen. Efterforskningen är i första hand byggd på intervjuer med elever ur två olika årskullar..

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

This report is the result of an evaluation of a project, conducted by five regional libraries. Through a training course the project should inspire small and medium sized enterprises to use modern information technology and Internet when searching for information. To evaluate the project, qualitative interviews were conducted with five librarians and quantitative questionnaires were distributed to all the course participants. The evaluation shows that the project goals were met, apart from the number of course participants, which was much lower than anticipated. It also shows that the project resulted in an increase in information technology and competence at the libraries, and that the course participants profit from their increased knowledge in their daily work..

I den här uppsatsen undersökts det hur rekryteringsprocessen av inköpsassistenter ser ut i teori och praktik och vilka kompetenser yrket efterfrågar. Ämnet är aktuellt då yrkesrollen som inköpsassistent är svår att definiera och teori har påvisat att rekrytering försvåras av det faktum. Det kan i sin tur leda till felrekryteringar som kan ge stora konsekvenser i ett företag. Ämnet är också relevant då förändringar inom modebranschen har påverkat yrkesrollerna inom branschen i hög takt vilket resulterat i att samma yrkesroll har olika innebörd på olika företag. Förändringar ställer högre och delvis helt nya krav på rekryterare inom branschen.

AbstractTitelEffektmätning av ett utbildningsprogram ? genom lärande utvärderingEngelsk titelEffect Measurement of a Training Program ? through Learning by EvaluatingHandledareLars HolmstrandExaminatorMagnus SöderströmDatumJuni 2011Antal sidor77Nyckelordutvärdering, lärande, effektmätning, lärande utvärdering, formativ utvärderingKeywordsevaluation, learning, effect measurement, learning by evaluating, formative evaluationThe aim of this study was to investigate which effects a competence development effort has had on individuals and group, as well as in which way formative elements of evaluation possibly could have contributed to learning. The target group of the study was employees (eleven), their managers (seven) as well as co-ordinators (two) of a maintenance department at a nuclear power plant. The training program lasted from December 2009 to May 2010. The study was in progress as of September 2009 when a decision was made at the maintenance department?s training board to carry out the evaluation.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

AbstractMy study is based on that I think there is a problem at the Handicraft program for hairdressers where I currently work as a hairdresser teacher. I believe that there are clear objectives and a wide range of courses focusing in craft knowledge, but the social competence goals are unclear and there are no courses on the subject. Since I have 13 years hairdressing experience and know roughly what it requires, I wonder where and how the teaching of social skills is performed at the Handicraft program for hairdressersThe purpose of this study is therefore to find out how some of my colleagues perceive the teaching of social skills. The issues I have focused on are what these teachers believe that social skills are, how they perceive their teaching of it and when they believe that teaching really should be. There is not much literature on this subject because it is a relatively unexplored area. I have therefore concentrated on literature dealing with social skills in general, and theses and essays dealing with the quality of hairdressing education. I have chosen to make a qualitative interview study. The objectives related to social skills can be incorporated in the teaching of many subjects; I chose to interview two core-subject teachers and four vocational teachers. The interviews have been based on respondents' own interpretations of social skills. They have been individual interviews of about 30 minutes. My results show that most teachers believe that social competence is about a good meeting between people and to coping with different situations in a good way.

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..

The study concentrates on which significance the pre-school?s yard and the outdoor environment has and how it influence the young children regarding their development and learning. The study is carried out through observations of the children complimented by interviews of them. The results show that children?s outdoor environment is important for their development of mobility, language, social competence and learning about nature.

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.