Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

7 % of children in preschool have some sort of language disorder. How should preschool teachers best help these children? In a small special group where they can focus on the child´s individual linguistic development or in an ordinary group were the other children can be linguistic models for the child and help his or hers development?The purpose of this paper is to see what preschool teachers, who work with children who has language impairment, says about working with these children in a special group as compared with working with them in an ordinary group together with children without language impairment. What are the advantages and the disadvantages related to the different ways of working? Another focus point is how the children collaborate with each other.

Agile systems development has in recent years become very popular, and many companies today claims to be working agile. At the same time there are studies about agile system development that indicate that there are difficulties in fully adopting the agile way. The purpose of this qualitative study has been to examine how true Swedish IT-companies conduct their agile system development compared to agile theory, and we have specifically for the purpose of the study designed a framework that has been used as an analytical tool. The framework helped us to maintain a structured and objective approach when we examined the participating companies and their practices. The study showed that there were differences regarding how true to agile theory the different companies conducts their agile projects, and that the differences in part depends on how long the companies have been working agile.

The theme of this bachelor thesis in sociology has been developed through the perspective of ?grounded theory?, where the writers starting point touched the subject of integration in the organization Samhall in Sweden, an organization that hires disabled individuals that do not have enough working abilities to be hired any place else. From there, the methodology moved into a qualitative research through interviews with first generation immigrants hired at Samhall, where the result presented clear patterns of integration problems such as identification with an organization that does not have a normal way of working, the feelings of security which led to an unwillingness to leave the organization (which actually is the main goal of Samhall) and the stigmatized presumptions of the organization as such that makes it even harder to get a regular job on the open work market. These patterns were then put together with theories of stigma, cultural sociology and organizational identification, which three were the theoretical framework of this thesis. This study has contributed with an enlightenment of how it is to be an immigrant in a state governed organization and the consequences that follow when integrating an immigrant in a work disabled working environment. .

Title: Employee experience of psychosocial working environment during change at the workplace.In times of change processes the working environment at the workplace may be affected. Lack of balance between demands and the ability to handle the workload can lead to reduced work satisfaction, which is an important component for an individual?s performance and commitment. The aim is to investigate experiences in the employee?s psychosocial working environment during change management.

The purpose of this study is to illustrate teacher humor by critically examining it from an interpersonal- and humor communicative-perspective; and to discuss teacher interpersonal humor communication-skills in relation to the Swedish high school curriculum, collegial relationships and pedagogical aspects. The study?s empiric material consists of semi-structured interviews with six high school-teachers currently working at the same school, but of different age and gender. The interviews indicate that the informants all have developed humor competence, an interpersonal communicative-skill that allows them to use humor efficiently. Moreover, the result demonstrates that the teachers have various humor approaches but that they all use humor in the classroom for much of the same reasons.

Our purpose with this essay was to explore students? experiences of interdisciplinary working method in thematic form. With a starting point from Lpf-94, the curriculum for the upper secondary school and several theories of learning, we wanted to explore if interdisciplinary working method in practice could create an environment for a meaningful learning situation. The study took place in an upper secondary school class, study preparatory, third grade, who works interdisciplinary in thematic form. Our study was qualitative and we used an open structural questionnaire where the students confidentially were able to describe the working method, explain which subjects that participate in the work, and bring forward good respectively bad factors about the method.

During 2004 to 2008, The United States Marine Corps (USMC) executed counterinsurgency operations in Anbar Province with the purpose to stabilize one of the most violent areas in Iraq. The Marine Corps successfully managed to suppress the insurgency as violence dropped dramatically in late 2007. What did the marines do in order to suppress the insurgency? Why did violence drop in the province? The Marine Corps approach and procedures have been examined earlier through theories of organizational learning and adaptation. However, there is an absence of studies aiming to analyse the Marine Corps? counterinsurgency approach through the analytical lens of counterinsurgency theory.

Background: Sweden has become a society with a multicultural population. Many children start preschools with different backgrounds and experiences. Teachers today face the task of meet those children in the best way. Södertörn University has a special profile on their teacher education, the intercultural profile.Aims: My report focuses on teachers who have been working in preschools for about one to two years after graduating from the intercultural education at Södertörn University. The report aims at finding out more about their experiences and thoughts about the intercultural approach after having worked in the Swedish preschool with a special focus on the intersectional perspective on cultural phenomena class, gender and ethnicity.

I have done a study to see what perceptions held by two principals and four teachers, if adult behavior and attitudes towards each other will affect the climate between the students and put it in relation to the fundamental values of work and policy documents. I have also examined how they describe their work environment in their daily work and how they work to combat bullying.I have used qualitative interviews as a method to get answers to my questions. The interviews took place at two different schools, in which I interviewed a headmaster and two teachers at both schools. What emerged during the interviews were compiled and processed with aid based on previous research and theories which focus is in a social constructionist approach.The results as it shows in my study highlights a consensus among the interviewees that the personnel group working atmosphere affects the climate between the students and that there is a good understanding of the impact they have. The study also shows that the experience of their work climate affects by how the communication between management and staff looks likes and how many resources there are in the form of personnel.

Computer use at work has risen considerably over the past fifteen years and is currently a relatively common phenomenon when 76 percent of women and 72 percent of men using the computer in their daily work (SCB Arbetsmiljörapport 2009).According to Gulliksen and Göransson (2009), Sweden is one of the countries which are more advanced in the procurement of computer systems at work. He means that Sweden has unique opportunities and conditions for user participation in the development of computer systems, when the user has the right to influence their working environment through a law in the Work Environment Act. The paper examines the importance of user involvement in system development and the Swedish company's approach and experience of user involvement. To highlight and explore the importance of user involvement, there has been a case study in which users have been representative of the development process. The case study has been conducted on a case company where the system IST analys was in need of a new interface.

Title: A study about needs, goals and motivational factorsCourse/Subject: Business Administration concentration Leadership, 15 hpAuthors: Ulrika HerolfTutor: Anders BillströmKeywords: Needs, Goals, Intrinsic and Extrinsic Motivational FactorsBackground and problem Motivation is a large subject and in my investigation on the matter I found that needs, goals, intrinsic and extrinsic motivational factors frequently occurred. By that I got interested in research if any of these four key terms was more central for an individual?s motivation within a working team or if all four was as equally central.Purpose: The purpose of this thesis is to investigate which motivational factors that is important to an individual?s motivation. I will do this by investigate the terms needs, goals, intrinsic and extrinsic motivational factors. I want to investigate this by interviewing a number of employees within a working team, including a manager.  My hope is that my thesis will interest managers in working teams, future managers and co-workers that want to learn more about motivation.Problem statement: What factors are important to individual motivation in a working team?   Methodology: I conducted a qualitative study where I gathered data from five persons.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..

Aim:The aim of the study was to describe the experience of working environment in open plan office within IT- sector.Background:Previously was the most common office model cell office, open plan office is now the most common. A good working environment in theise two office types needs different attributes. A theory to explain relationship between health and unhealth is Karasek and Theorells demand- control- supportmodel.Method:A qualitative interview study was performed to gain a deeper understanding of the experience of working in open plan office within IT- sector. Ten informants from two different organizations were chosen. The result has been analyzed with qualitative content analysis.Results:The analyses resulted in three themes and six sub-themes.