The purpose of this study was to investigate what competence social workers have, don´t have and ask for in the work with unaccompanied children, how a lack of competence and guidelines has been compensated in the practical work and how the social workers view the future work with unaccompanied children. This has been done through eight semi-structured interviews with social workers who work with unaccompanied children. The result has been analyzed with help of the theoretical perspective globalization connected to social work and showed that none of the social workers felt not having the competence to work with the children. However, everyone mention one or more areas where they ask for competence development. The study showed that lack of education has been compensated through practical experiences, knowledge exchange with others and that guidelines now have been formed.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of my study was to examine a competence-development in care of older people in which some of the personnel have been ?spjutspetsar?. More specifically my aim was to investigate how the personnel managed to supervise others in the organization. My main research questions were: How do the care-managers and the care-workers persecute their functions as ?spjutspetsar?? What form has the internal meeting between the competence-development and the organization ideology taken? What possibilities and obstacles have the care-managers and care-workers been confronted? In my study my research method is based on eight qualitative interviews.

More than half of the implemented IT-projects go over budget, deadline or simply fail. The processes in an IT-project requires technical competence to be present among the project participants to ensure the achievement of business goals and to make organisations competitive. The success of an IT-project largely depends on the project manager which makes it interesting to further investigate what impact the project manager?s technical competence has on the project. Previous research shows differing opinions whether technical competence is considered important for the project manager to be successful or not.

The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.

Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients.Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors.Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor?s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks. .

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

The term ?social competence? is widely used by organizations in job advertisements, despite the problems of making a unified definition of it. The purpose of this study is to investigate which features the organizations require, why organizations require them and how the assessment is implemented for recruitment. To answer the purpose of this study, eight qualitative interviews conducted with recruiters from four different staffing agencies. Further a literature study was performed to define the concept of ?social competence? and its meaning, in order to later connect this to the result.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

The aim of this study was to gain insight into how two enterprises work with competence development and thereby study how the relationship between competence development and workers, employees, look like. The focus was on the workers motives and motivation towards a participation in a competence development course, their attitude to education, and how the transfer of skills gained from the course, into the workplace looks like. Further on, the work situations influence on the workers competence development has been taken into account.In the study, six people were interviewed in the role of either manager, coach or course participant who are employed in two different enterprises in the south of Sweden.The results showed that the participants were motivated by a strive for personal development or that the participants viewed education implementation as a part of the professionalcareer, which has resulted in a positive attitude towards the competence development course. The managers? motive for decisions about education was to change the prevailing attitude among the staff for the better and thereby strengthen the company?s brand. The work situation has encouraged the desire to participate in developmental education as the feeling of control has encouraged the workers to further development.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.