The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Background: Competence development has become more important since the pressure on effectiveness is increasing and organisations are expected to constantly improvement. The design of the competence development activities is governed by the strategy which in turn will affect the outcome of the same. A knowledge intense business in which changes recently have taken place is healthcare, a business in which competition also has increased as a result from globalization. Due to this, it is highly important to take care of and improve the competence of individuals. According to this, we have found that healthcare is an interesting business to study with regard to competence development.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Background:An increasing number of patients with an oncology diagnose will be seen in the future. The oncology care is complex and in great need of nurses with a high level of competence. There is a lack of previous research in the specialist oncology nurses competence and therefore knowledge of their skills can reveal an understanding of their competence.Aim:The aim of the study was to describe the competence of the specialist oncology nurse.Method:Four oncology nurses and two directors of oncology care were interviewed. The interview text was analyzed using qualitative content analysis.Results:The result showed that the oncology nurses had developed six different competences within different areas. These competence areas were assertiveness, patient-centered care, ethical and moral-, pedagogical-, to lead and develop- and theoretical competence.

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.

The Swedish school is today a meeting place for many people with different cultures. The teacher education at Södertörn University have since 2002 been influenced by an intercultural profile. The purpose of this study is to investigate how the intercultural profile of Södertörn University is expressed in preschool- teachers/ teachers work. Is an intercultural approach requested in schools and is intercultural approach useful and applicable in the teaching profession? The report is based on a qualitative study of what intercultural competence means for five preschool- teachers/ teachers who have graduated from Södertörn University.

This analysis is about the fourth basic competence and how you can define it, what it includes and if it is possible to find it in the new curriculum for the Swedish high school; Gymnasiereformen -07. The analysis was focused on the following subjects; Mathematics, Social science and Swedish. The aim with this analysis has been to create a summary in the field of information literacy and to define the fourth basic competence. The analysis were focused on and delimited by the following conceptions; information literacy, digital competence and the information search process. The sources of information has primarily been taken from the field of information literacy and statements from professionals in the fields of information literacy and education.

The aim of this study is to investigate how employees in consulting companies develop their competence in order to perform their daily work. The focus is on informal competence development. The theoretical framework consists of theories concerning learning and competence development in working life, theories on organizational change and evaluation, a well as professional reflection. The methods applied are narrative research and interviews based on the assumption that knowledge about reality is only obtainable through language and communication.The main results show that competence is developed through experience, social interaction, communication and dialog with co-workers and customers. The post-modern conceptions of the rapid (technical) development and need to be up-to-date has a strong hold on the informants apprehension of working life, as does the notion of not having enough time for all the competence development they would like.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

Social competence is an effective weapon at all costs on today?s market. In many job ads we can see the words to be socially competent. In our report we have studied the subject?s social competence, relations, relationship marketing and personal networks and looked to the connection these subjects have to one another.

This study is based on my work as a teacher of Swedish language and literature to upper secondary school students, and my interest in developing the teaching of literature by using both new criticism theories and theories of literary perception focusing on reader response. The purpose of the study is to examine the learning process in trying to develop literary competence and to find out how to describe the competence shown by the students. My starting-point is a discussion about literary competence and the theory and model of literary competence by Örjan Torell. In examining literary competence, by how students use their constitutional competence as well as performance and literary transfer competences, Torell´s model shows the possibility and the need for both knowledge of literature and personal reception by focusing on the dialogue between author and reader.The method is qualitative and the empirics are material collected in one senior high school class in the Social Science programme during their second and third year. The material contains written reading logs, written answers to tasks and transcribed recordings of discussions of literature.The analysis shows a variety among the literary competence shown and developed by the students and points to the complexity of understanding the concept of literary competence.