Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The aim of this essay is to find out how different factors influence the occupational role in a rehabilitation garden. The study is based on two qualitative interviews with and shadowing of the gardeners in the rehabilitation gardens of Alnarp and Gröna Rehab in Gothenburg. The result shows that the main factors that influence the occupational role is the gardener?s background, the garden/place, the participants, the team and the possibilities for development. The occupational role appears to consist of several different roles; the team-worker, the activity and project manager, the source of inspiration, the educationalist, the informer, the therapist and the fellow human being.

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 aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.

In this study I have investigated how role playing may change young students´ attitudes and behavior. According to the Swedish National Agency for Education´s governing document, Läroplanen för de frivilliga skolformerna, 1994, the principals at Swedish schools are required to inform students about the risks connected with alcohol and traffic. Scientists bring to our attention the need for emotional information to change attitudes and behaviors. The Historical Wine- and Sprits Museum in Stockholm has arranged a role play that gives emotional information to school students in order to affect their attitudes towards drunk driving. My study is a qualitative examination of this role play.

Background: Pain can be a constant problem in many older people's daily life, associated with particular physical and social disability, depression and poor quality of life. Dementia diseases are often associated with old age. Communication difficulties are one of the consequences of the disease, which clarifies the role of nursing staff in detecting and assessing pain. Objective: The aim was to compile knowledge about how nursing staff can identify pain in people with dementia. Method: A systematic literature review, where data were collected through manual and database searches.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

The purpose of this essay is to describe and analyze experiences of how the daily rounds and a persons role is changing when you go from being a family member to being a family member as well as being a kinship carer.Essential questions at issue was:- Which feelings are associated to the roll as kinship carer?- What are the motivations for the relative/family member to become a kinship carer?- What is the change of the role like before and after the disease.Six persons have been interviewed on the subject and symbolic interactionism and role theory has been our theoretical perspective. The essay has been related to the ideas of Meads on social interaction and to Goffmans theatre theorem.The result of the essay showed that feelings and motivations as regards to the daily rounds and the role of the kinship carer were individual, where similarities and differences occurred. When ones partner, parent or child got a disease/functional disability it generated in some changes regarding their daily rounds and it led to altering of roles. To assume a role was a natural result and often happened when a relative/family member got a disease or an injury..

The aim of this essay is to study and show the contents of the music repertoire that is used in live action role plays in Sweden and study how this repertoire is spread between participants in the culture of live action role playing.Four informants have been chosen and interviewed, three men and one woman of different ages from different places in Sweden. They have all been practicing live action role playing for some years.Some of the conclusions that can be drawn from this study is that the participants of this hobby culture value music that feels old and contribute to the illusion of another world and time. The music repertoire of the live action role playing culture is filled with this music that gives the participants associations in line with the illusion. That is more important than the real age of the music. Another interesting conclusion is that the participants learn and spread the melodies verbally to each other and only the texts spread on the internet..

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.

This paper examines the function of narrative discourse in television talk shows. Basing our analysis on five episodes of the Swedish talk show Skavlan, we illustrate how narratives are initiated and elaborated by the participants of the show. The analysis shows that the institutional roles are challanged and that the roles vary between the host ant the guests. The analysis also shows that when guests introduce and elaborate stories they use the same discursive actions and resources as the host. When participants enter an actvie role in their storytelling the hos takes a more restrained role in which he lets the the conversation evolve spontaneously.

This thesis revolves around co-opetition and boundary spanning activities with IETF (Internet Engineering Task Force) as research case. The main objective is to through qualitative interviews and a passive observation of email conversations explore how the participants of IETF experience and is affected by a double membership where they sometimes are cooperating with their competitors. Theories states that boundary spanning activities can create role conflicts for these participants when different role-senders, IETF and the employer, send incompatible expectations. We also believe that this can have a negative impact on discussions and the standard development process, which is why we are conducting the passive observations mentioned above.The result shows that the environment of co-opetition is a contributing factor to role-conflicts. These conflicts appear when participants are forced to choose between the role as an employee and the role as an IETF participant.

In this essay, the aim is to study the role the politicians play in relation to the people they represent. This is manly a theoretically study, which focus is on the theories behind the way we choose to identify the role of politicians. We ascribe different underlying values to the role of politicians and as a result from these different values a conflict can arise. Two central terms in my discussion are the way the politicians represent people's values and meanings combined to the possibilities for the people to hold the politicians responsible. Depending on which ethic values you put to the role, you have different views about how the politicians should act.