Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

The aim of our thesis is to study and analyze the components and features a brand should have to provide a solid foundation for brand building. Furthermore, we show how brands can make use of trends in a brand establishment.This paper is written from a qualitative approach. Through both structured and semi structured interviews, we obtained valuable information from our respondents. Our frame of reference and empirical foundation are linked together through an abductive approach which has resulted in our analysis and conclusions.A trend brings with a set of emotional characteristics, which companies can?t influence but must adapt to.

This essay is included as a sub-study of a survey about child poverty, which the Department of Sociology at Uppsala University, the Ombudsman for Children and Gillbergska Stiftelsen (the Gillberg?s foundation) has been commissioned by Uppsala Town to implement. The intent of this essay is to investigate how three pre-school managers in the municipal preschool in Uppsala describe child poverty, how they see the preschool?s social responsibility and how they manage child poverty in their practical operation. The essay is a qualitative study and informants' responses has been analyzed and related to symbolic interactionism, the thesis theoretical basis.

This thesis aims at investigating the two municipality?s Gislaved and Ljungby. Where the aim is to see if there is any connections, between the type and the degree of public-private partnerships, and the municipalities obtained environment performance. In this essay the starting point is that the environmental performance in the chosen municipalities is good.Interviews among local politicians and representatives for the municipalities plastic industries, has functioned as a way to test the hypothesis. Gislaved and Ljungby have thereafter been compared, in order to see if there is any similarity in the sort and the degree of public-private partnerships, and how that will affect the environmental performance. The overall questions in this essay are:How can the cooperation among the chosen municipalities and the      local business life be described? What kind of Public-private partnership      exists in the selected municipalities?Is there any difference between the municipalities, referring to      the degree of cooperation between the municipalities and the local      business life? Does the degree of cooperation affect the progress on the environmental      performance? The end result shows that the local business life doesn?t have any impact on the environmental performance.

Entrepreneurship is considered essential for the Swedish economy, as well as globally. Accordingly,massive efforts are put into creating environments that successfully can support new ventures. The business incubator is a prominent part of these efforts and is important especially for the knowledge shared within its internal network. The aim of this study is to further explore how different activitieswithin the incubator can influence the interaction, and thereby the construction of social capital,among the incubatees. Using a qualitative case study of three incubators, and the framework of theincubator model, it is concluded that three distinguishing components within the framework influence the interaction, namely infrastructure, mediation and business support.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.

The effects of social media usage in a professional context, specifically the effects on social media usage in relation to leadership have been studied in order to determine weather or not usage can be productive for leadership in general. The study concludes that there are several benefits as well as drawbacks to leadership in using social media, but has yet to conclude weather productive or not. This study gives an overview of a relatively unexplored subject.Leadership in terms of leader, communication and group dynamics have been defined and explained in accordance with existing literature. A  brief review of computer and Internet history attempts to explain the formation and evolution of social media. Risks in terms of risks related to leadership and risks related to IT-security are taken into consideration and have been briefly explained.

The effects of social media usage in a professional context, specifically the effects on social media usage in relation to leadership have been studied in order to determine weather or not usage can be productive for leadership in general. The study concludes that there are several benefits as well as drawbacks to leadership in using social media, but has yet to conclude weather productive or not. This study gives an overview of a relatively unexplored subject.Leadership in terms of leader, communication and group dynamics have been defined and explained in accordance with existing literature. A  brief review of computer and Internet history attempts to explain the formation and evolution of social media. Risks in terms of risks related to leadership and risks related to IT-security are taken into consideration and have been briefly explained.

Abstract The IT- business is a fast growing business trade. This expansive line of business continuously demands flexibility both economically and legally. It is, today, of great importance to have knowledge about your own trade especially when it comes to new agreements. Laws and regulations are seldom flexible and adaptable tools, this is due to the fact it takes time to create new laws and, above all, it takes time to create laws with the right effect. This is where standard agreements enter the scene.

ABSTRACTPurpose/aim: To clarify what information is communicated through the PR-firm JKL:s blog, how it is communicated, how it relates to and diverges from the communication theories in point, and what the strategies behind the blogging are. By doing this I hope to contribute to the knowledge on corporate blogging and how it can be used.Material/method: Qualitative textual analysis of ten blog posts published on the JKL Blog and process seeking interview with the person in charge of the same blog.Main results: JKLs? blogging coincides to the most part with business intelligence, with the exception that the information doesn?t relate directly to the company?s? main activities. This is mainly due to that they can?t publish information about their customers or competitors.

This report is written in the purpose to investigate the mechanical forces and characteristics related to a propeller driven aircraft in the Earth?s atmosphere. It?s written as a thesis project during the spring semester of 2014 and graded accordingly.Thanks Arne Karlsson for fruitful discussions. Also thanks to Simon Leijonmarck for help with useful discussions concerning structural batteries..

The purpose of this essay is to acquire variables that explain and may be used as a base for wage estimation in the private sector in Sweden. The factors that are assumed to have an impact on wage estimation are based on earlier Swedish and international studies. Business survey data, which is based upon monthly questions to firms in various sectors of the Swedish economy posed by the Swedish National Institute of Economic Research, will be analyzed to find out weather they have an impact on Swedish wage settings or not. Tests including business survey data are yet rarely frequent, why this essay will be some kind of a pioneer within the area. To estimate significant factors that influence wage setting in Sweden, three different wage equations have been modeled and tested with a regression model.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

Abstract A qualitative study of stress management within geriatric care Authors: Hildingsson, Emelie & Magnusson, JessicaSupervisor: Hjorth Aronsson, Christina Essay topic related to stress and stress management in the geriatric care. The purpose of this study is to ascertain how the unit managers, within care of elderly, in their role as manager and leader handle possible stress reactions among its nursing staff. Our purpose will generate the following issues;         How does the employer discover stress among the employees?        In what way is the stress taken care of among the geriatric care staff?What opportunities are there to prevent stress?The study is based on a qualitative research method. As a data collection method we've used semi-structured interviews and we have implemented them in five female heads in a medium-sized municipality in Sweden.