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.

Unaccompanied children that arrives in Sweden are usually placed in homes for care and residence, called HVB. It is the municipality's responsibility to provide adequate care and protection for the children. The aim of the study is to examine how a workgroup on a HVB home for unaccompanied children is working to meet the needs of the children, and how the workgroup improves the children?s integration process. The study also aims to examine the emotional labour of the workgroup, which illustrates how they can manage their own emotional behavior when working with the unaccompanied children.The study is based on a qualitative approach with detailed descriptions of five semi-structured interviews with the workgroup and assistant managers.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden.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 aim of this study was to explore and describe how four teachers work with literacy in preschool and grade one, ages 6 and 7. The aim was also to explore the progression of reading and writing as well as the collaboration between teachers in preschool and grade one. The study has a qualitative approach and data was collected through observations and interviews. The findings indicate that teachers in preschool have similar activities and approach to what guides the work. Regarding teachers in grade one it shows that they both are working with reading and writing in a varied way.

Good conditions in the workplace, fairness in the workplace and the social differences contribute to a general improvement in public health. A health-promoting leader is working to create a workplace that promotes health, supports its employees and contributes to their wellbeing. The purpose of this study was to investigate the first-line managers in the city of Västerås experience and deal with their conditions and obstacles in the health-promoting leadership. A qualitative approach was chosen and the selection was six first-line managers working in three different areas of the City of Västerås. Managers were interviewed by an interviewguide and the material was analyzed with a manifest content analysis, with an inductive approach.

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.

This paper aims to study upper secondary school seniors? relationship to poetry. The researchers seek to discover the students? conceptualization of the subject of poetry. Fur-thermore, this paper will present a case study, in which sixteen students participate.

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.

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.

This study examines working teachers? thoughts and views regarding multilingual children in assembly situations. The purpose of the study was to increase my knowledge and understanding surrounding the educators? approach when it comes to integrating multilingual children in common activities. By using semi-structured, qualitative interviews with six working educators in three different pre-schools, I examined their thoughts and approaches to working with multilingual children in assembly situations.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

The author?s common interest for healthy employees, brought reasonto study how line managers can manage and develop this withsupport from HR. Previous research highlights that knowledge ofhow health is promoted is missing. Line managers have a key role inworking with contributors´ health. The aim of the study is toinvestigate how managers are working for the well-being ofemployees and which aid dedicated to line managers from the HRfunction, and how support and the work with employees? health canbe developed.

The aim of this study is to contribute to a better understanding of the syllable as an alternative to the phoneme at the basic reading and writing. This report is based on a qualitative analysis of Håkanstorp school´s approach to the basic reading and writing in class. Their approach to reading and writing is controversial, as it is based on the syllable instead of the phoneme, as usual in the traditional reading and writing. The education result, I have found, is that the syllable leads to a very clear and structured working procedure, which ultimately leads to class teachers being able to work from a diagnostic approach. This structure, with many parts of the course helps educators to clearly follow what level students are at.

SUMMARY The purpose of this study was to explore how nurses in the emergency department experience and cope with stress in their workplace. The study had a qualitative, descriptive approach and was based on nine individual, semi-structured interviews. They were then processed using content analysis. The content analysis of interviews resulted in two categories, "the nurse's experience of stress," "the nurses coping with stress." Together, the categories highlighted how nurses experienced stress during and after their shifts. The study showed clearly that all nurses experienced and coped with stress in their daily work activities..The authors noticed that stressful time for the nurses were repeated at each session and were similar in character.