The purpose of this study is to gain understanding of how self employed entrepreneurs (hereafter referred to as ?entrepreneurs?) develop their competence based on their perceived learning space. The main question is: How do these entrepreneurs develop their competence based on their perceived learning space? Other questions relevant for the study are: How important is the social environment for these entrepreneurs and how do they interact with their social environment in order to develop their competence. The study has a qualitative approach.

I den allmänna debatten om revisorer diskuteras bl.a. revisorns oberoende och hur det kan påverkas av revisorns roller som rådgivare till och granskare av ett företag. Vi ville undersöka inom vilka områden revisorn bidrar med rådgivning och få en uppfattning om hur detta eventuellt kunde påverka oberoendet mellan revisorn och ett nystartat företag. Vi valde att undersöka nystartade företag då vi inte funnit några tidigare studier på just den här kombinationen, revisor/nystartat företag.I vårt syfte att undersöka revisorns roll i nystartade företag har vi tagit reda på de vanligaste problemområdena, som nystartade företag upplever, och i vilken mån revisorerna hjälpt till som rådgivare. Undersökningen genomfördes med hjälp av intervjuer där respondenterna bestod av tre revisorer och ägarna till tre nystartade företag.

Large retirement numbers and fierce competition of available labour, results in municipalities have to be more attractive as an employer. One way for the municipalities to fulfil their staffing requirement is partly to increase their recruitment efforts, and partly to educate their existing employees. Discussions about the supply of competence are therefore pressing within municipal activity. The aim of the study was to investigate how the concept of competence is used within a municipal administration. The method that has been used is Norman Fairclough?s critical discourse analysis, a method that allows multi dimensional analysis.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

The purpose of the thesis is to map the meaning of ?international competence? in Swedish company boards of directors. The study is divided in a qualitative part and a quantitative part. The qualitative study consists of a discourse analysis where variation in interpretative repertoires are identified to enhance the understanding of the nature of reasoning related to the meaning and importance of the issue at stake. The discourse analysis is conducted on an empirical material from 27 interviews with decision makers in recruitment processes to Swedish company boards of directors.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

The purpose with our study is to investigate why Capgemini adopts the Rightshore strategy, how they implement this strategy and how it affects Capgemini?s core competence. We also aim to look at how the company?s knowledge management is supporting the offshoring strategey, in addition to how Capgemini ?keeps control of? its core competence in following the trend of offshoring to India?.

In the latest years the Swedish armed forces have gone from an armed force with conscripts to voluntary men and women. When the basic training is voluntarily may the question be if the new men and women have the same approach to Desirable competences and pedagogy that is used by their officers during their training. Desirable competences are a part of the model transformational leadership and are divided into task related competence, management competence, social competence and capacitate to cope with stress.To deal with this problem I have used questionnaires from conscripts and a new questionnaire made on voluntary recruits.I have compared the results in a case study method and it shows a positive progress from the recruits view how the officers use examples from the transformational leadership. The study shows that recruits want officers to make demands, motivate and inspire them. The recruits want to know the goal with the education and they want the officers to make demands on them..

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

This paper conducts a qualitative examination based on interviews with six childrens librarians. The purpose is to put a perspective on the librarians competence and focal knowledge within the area of reading promotion and reading stimulation aimed for children, and also to examine how this competence and knowledge is constructed. The work is based on the following questions: How do childrens librarians experience reading promotion and reading stimulation within their profession? Which competence and what knowledge do childrens librarians experience as most important in order to make their work with reading promotion and reading stimulation function? What can be concluded regarding the construction of their competence and knowledge? The analysis is carried out from theories about competence, tacit knowledge and reading promotion. Following primary conclusions are drawn from the study: The professional role is mainly experienced as promoting reading as pleasure, but also as an important factor for childrens language development.

The aim of this thesis is to investigate the procurement of maintenance at SvK. Byunderstanding the process that has led to the current procurement strategy; providesuggestions to how the procurement of maintenance can be improved to ensure thequality of future maintenance of the national grid.A god client can be associated with a number of qualities, ?acquisition competence?.Vinnova describes acquisition competence as the ability to plan, formulate,communicate and monitor. Different businesses and industries have different needsand opportunities and operate in different economic structures which requireadjustments in their acquisition competence. A number of areas have been identified,called areas of focus, where clients can adjust their competences to their markets.The areas of focus are competition, competence/quality, control and communication.By defining the need of acquisition competence for SvK and identifying problems, anumber of suggested strategies have been proposed.

This thesis deals with questions about competences and qualities that librarians inpublic libraries find that they need to be qualified suppliers of literature (books andmagazines).Our aim is to problematize the competence of the profession in relation to promotingliterature, knowledge in literature and reading habits. We want to know what librariansthemselves think about their own competences when it comes to supplying andpromoting literature. Does it have to be a leisure interest or do they get the possibility toread during working hours?What do librarians think it means to be a qualified promotor of literature and how dothey acquire the right competence? Do they believe that their competence correspondswith the occupational requirements? How much of their knowledge about literature andpromoting literature comes from personal interest and commitment?We primarily used the theories about competence by Per-Erik Ellström. One of thetheories is the one of implicit and explicit knowledge.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.