AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

The purpose of this essay was to examine young people's view of how intoxication influences the communication and responsibility in sexual situations between two heterosexual adolescents, and to explore how young people define rape.The main questions were to examine how young people describe the communication of "yes" and "no" in sexual meetings, and who is responsible for that communication. Other questions included examining how the interviewees viewed a situation where a girl shows and/or says "no" and a boy still ignores her sexual integrity.The study was based on six qualitative interviews.The interviewees considered non-verbal communication about both "yes" and "no" to sex in a sober condition superior to verbal communication. The study also showed that the sexual responsibilities for girls increase during intoxication, while the responsibilities for boys decrease. A majority of the interviewees considered that a girl who didn't want to participate in sex must be very explicit when expressing her "no", and if not, there was an understanding that a boy can misinterpret or ignore a "no". Rape was by some defined as an act done against one's will, while others claimed that several explicit "no"s had to be infringed to classify it as rape..

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.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

Uppsatsen centrerades kring ett accelererande problem- med konsekvenser även för skolan - nämligen de digitala kränkningarna. Syftet med själva projektet är att primärt belysa hur skolledning och skolpersonal dels uppfattar och dels hanterar möjliga digitala kränkningar, oavsett var och hur dessa kränkningar framförs.Uppsatsen bygger på intervjuer med nyckelinformanter i skolorganisationen i en kommun, från politisk nivå till verkställande nivå i form av rektorer m fl. Dessa intervjuer speglas mot svar från Skolverket, barnombudsmannen m fl. Intervjuerna - med nyckelinformanter ? visade på vissa svårigheter med detta problemområde.

What is e-leadership and how can it be framed in a distance context? How can work motivation be understood as a correlated theme? In prior leadership research and theory it has been taken for granted that leadership occurs in a face-to-face environment, so how to study leadership in a remote context? According to recent research, e-leadership defines this leader-member relation in this new arena, and a central focus of this research has been on communication. Communication is a central theme in the remote setting because it is the only interaction arena which allows leadership to be seen and understood. By conducting a case study in a multi media organization with distance working journalists as focus group this essay aims to bring a deeper understanding of how e-leadership works and how it effects work motivation. The field of media organizations is interesting to study as distance work is not an unusual working environment for journalists, and research has indicated that work motivation needs for these highly specified creative workers are somewhat differentiated from other, for example industrial workers, which implies that motivation theories urges an update.

Purpose: The purpose of this interview study was to describe the nurses? view of their experiences of interaction with other professionals to improve the elderly patient's nutritional status in municipal elderly care.Method: The study is based on qualitative interviews with nine nurses and was analyzed according to a qualitative content analysis method.Results: The main themes that emerged: Communication among the involved, To feel secure in their role, Lack of structure. The nurses worked closely with nursing staff and cooperated more with doctors about nutrition than with the physiotherapist and occupational therapist. The nurses felt they had the main responsibility for maintaining a good nutritional status of the elderly patient and described themselves as primarily responsible for nutrition while they lacked nutritional competence equal to the responsibilities they had during the whole nutrition process. The nurses had no community dietitian?s skills and felt that the dietitian had a great responsibility and the most updated knowledge in diet and nutrition.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

An Interoperable Fare Management system for public transport has been a struggle for the actors in industry of public transport. A lot of effort has been put into creating a smart card solution that enables the travellers to use the same card for paying and holding the ticket regardless geographical position in Sweden. That project has failed, mostly due to a lack of taking non-technical actors and aspects into consideration during the project process. This thesis highlights the major actors and their responsibilities. The ARKTRANS framework is used as analytical tool to identify different roles. Throughout the thesis a sociotechnical perspective is used. The developed method in this thesis is suitable for mapping of actors and responsibilities in a network surrounding a complex technical system.

Patients in intensive care are often intubated, and therefore unable to speak, which leads to difficulties in communication. The ICU is a very stressful environment and can be experienced as foreign and frightening by both patients and their close ones. The ICU nurse?s caring responsibilities includes both the care of the critically ill patient and the support of relatives who are often in shock. This balance is not always straightforward, and acting professionally in both instances can lead to problems.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

In this final thesis a study about welfare indicators in the Swedish milk production has been carried out. The system Swedish Animal Welfare Monitoring Scheme developed by the Swedish Dairy Association has been used as a base and the EU project WELFARE QUALITY® has also been used as a source of information. Focus groups have been used as a qualitative investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.

Aim and questions: The purpose of this paper is to clarify the responsibilities employers have for rehabilitation and to explore how it conforms to an employers' actual condi-tions. Furthermore, the intention is to increase knowledge of how employers interact with other partners in the rehabilitation process and what affects sick people to return to work. The following three questions form the basis of this paper: What are employers? responsibilities for rehabilitation under the law and how is it consistent with an employer's actual conditions? What is the role of employers in the rehabilitation co- operation with other actors? What factors influence sick people to return to work?Method: The paper has used a true scientific and a legal sociological method to examine how the regulated employer responsibility for rehabilitation relates to what is practical in re-ality. To achieve the purpose, four empirical interviews were conducted with Örebro Municipality, Insurance, occupational health Previa and a doctor, which all of them have an important role in the rehabilitation process.