Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

It is important that children develop their communicating skills to be able to interact withother persons in different social contexts. Without the necessary skills, the child will struggleto understand others, as well as to be understood. My qualitative research takes place in a preschoolclass at a primary school in Stockholm, where I from a sociocultural perspective onteaching and learning aim to clarify how the students? ability to develop their linguisticperformance and their communicative competence is stimulated within this primary preschool?seducational framework. Empirical data was collected both through observations ofthe daily activities in the pre-school class as well as through interviews of three employedteachers.My research indicates that the educational framework in this pre-school class is structured tocomply with the official Swedish Curriculum, Lpo.

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar som har kommit från revisorer under 2013. En rapport av Larsson (2004) visar dock att endast 1 % av alla anmälda ekobrott kommer från revisorer. Det finns flera studier som menar att anmälningsskyldigheten inte har haft någon effekt på förhindrandet av ekobrott då få anmälningar har kommit från revisorer.

The aim of this Master?s thesis is to investigate different ways of illustrating the information literacy of librarians and with a pragmatic view survey what has been written about marketing the librarians. The thesis is based on a marketing theory introduced by Philip Kotler. He believes that marketing is a social process and that everything can be marketed. I have reviewed three marketing strategies and their significance in marketing the information literacy of librarians.

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Background: The relation between work motivation and well-being are relatively well theoretically entrenched, but few studies have been conducted on nurses within psychiatry. Objective: The aim of the present study was to examine the differences in intrinsic work motivation (autonomy, competence, relatedness), mental health and burnout between young (?40 years) and older (>40 years) nurses employed in psychiatry. Method: The study was an observational study with a cross-sectional design and group comparisons, conducted as a survey. The sample constituted of 60 employed nurses.

We started out the study with a preconception of culture as something that creates difference between groups of people, which had been verified by our prior research. We also had a sense of culture as a polysemous term. Our assumption is also that there is an opinion within social work practice that Swedish social workers are faced with a cultural barrier when encountering immigrant clients.In this study our aim is to examine constructions of the terms cultural competence and culture. Constructions of the terms ethnicity and ethnic diversity are also observed, although the main reason for this is to show what relation these terms have to the terms cultural competence and culture, and how they may give each other meaning, according to the theory of social construction. In addition to constructions, we also aim to bring out discourses around the terms, upon which we will create a discussion about power and dominance informed by post-colonial theory and critical discourse analysis (CDA).

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Purpose of the study was to illustrate how emotional competence can be important for leadership and to explore the possibility of improving emotion perception ability after training. Participants in this study were 40 managers, divided into control and experimental group, within public administration. The participants implemented a data-based emotion perception test, which were done twice at every occasion, with intervention consisting of information or education between test- and retest. The result showed a clear improvement after intervention, in which no difference was found between control and experimental group, which has been discussed on the basis of the likelihood of a training effect occurred between test-retest. Conclusions about emotional competence or leadership ability could not be drawn from the results of the emotion perception test.

The purpose of this study is to contribute with new knowledge of  how Talent Management can be seen as a an opportunity or threat for organizational development, concerning competence, on the basis of HR. The research questions asked are: Out of wich aspects can Talent Management be seen as an opportunity or threat on the basis of HR-employees? How can it affect the work of HR? To answer these questions qualitative interviews with five employees within HR from four different companies has been executed. The essay has been investigated on the basis of an explorative aim and with a qualitative method. The empirical results has indicated common themes such as director support, HRs view of Talent Management, HRs development and shifts of generations.

The aim of the study was to examine the competence of dental hygienists among Clinic Director´s within the Public Dental Service and Private dentists in the county of Skåne . The study was quantitative and consisted of an electronic questionnaire sent out to all Clinic Directors in the county of Skåne. A total of five hundred and thirty eight questionnaires were sent out. The inclusion criteria were the Clinic directors who employed dental hygienists who had obtained their professional degree during the last four years. Twenty nine Clinic directors responded to the study.The results showed that in general clinic directors are pleased and feel that dental hygienists are proficient in periodontology and dental caries diagnostics.

This paper emphasizes that the analyzing and the intepretation of images, involves anholistic view, including intention, content, message, and the influence on the observer.The paper focuses on daily produced images. The starting point of this paper is ´image´in the concept of ´the written image´. The theory- and method textcritical perspective.used in this paper is close connected to Paul Feyerabends, Against Method, and toRobert Farrells work Feyerabend and Scientific Values. This papers specific ques-tionsare, 1) is analyzing and intepretation of images, subjective ?, 2) needs the subjectivityto be handled to limit arbitrariness and distortion ?, 3) is it appropriate to use a filterof awarerness as an aid to handle the subjectivity ? The answear to the threequestions, is short and clear: ?Yes?.