Revisorns roll har på senare tid kommit att innefatta mer än att säkerställa de finansiella talensriktighet. En stor del av revisorns arbetsuppgifter handlar om att tillstå sina klienter med alltyp av rådgivning. En följd av revisorns utökade arbetsuppgifter är att det ställer krav pårevisorn att inneha kunskap om en rad olika ämnen. Denna utveckling har kommit attinnebära att allmänheten anses ha höga förväntningar på revisorn i dess yrkesroll.Tidigare forskning visar att bedrägerier inom organisationer har ökat på senare tid och att dethar kommit att bli ett ökat problem i samhället. I och med indikationer på att bedrägerier iorganisationer har ökat anses allmänheten också ha förväntningar på att revisorn skallupptäcka bedrägerier när de utför revision.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

The role of the quality manager has evolved from being a quality controller to work with a more global business. Within many organizations in Sweden, however, the traditional role of the quality manager's remains and the tasks categorized as quality control still takes up most of the quality manager's time. The survey conducted as part of this master thesis shows that the quality manager in most businesses has multiple roles in addition to the role of quality manager, which can create a role conflict. One consequence of this is that each improvement is not given priority due to time constraints. Although the importance of a clear and committed leadership is the key for succeeding as the quality manager.

The role-playing game attracts a growing number of practisers. The aim of this master?s thesis is to examine role-playing literature as phenomenon in libraries through librarians´ attitudes. The paper is based on qualitative interviews with eight librarians: one personal interview with two librarians and six e-mail interviews with six librarians at different libraries. The paper starts with a definition of the term ?role-playing game?, its different categories and genres and a description of its background.

This is a qualitative study based on two focus group interviews with a total of six social workers who work with assessing financial aid in two municipalities. The study aims to examine how the social workers experience and handle their ambiguous professional role, on the basis that they are expected to support and control the client. The theoretical framework is the theory about discretion and role theory. The results show that social workers find it difficult to combine these different approaches. Two different groups of strategies that social workers use to manage their professional role have been distinguished, the first is used to combine the different approaches (combination strategies), which are: empathy, to be distinct and to "blame" the organization.

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.

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.

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.