The aim of this study was to gain a greater understanding of what social workers perceive to be mentally demanding and emotionally challenging work, and which strategies they use to handle it. I chose to interview six social workers, three of them had long experience of social work, and three of them had worked for less than a year. The justification for this choice wasthat I wanted to interview people with different experience of social work over time, to be able to see possible differences in what was perceived as mentally demanding and emotionally challenging work, and how it was handled. The social workers were interviewed with a semi structured interview manual.The results showed that the organization of the social service is not fitted to the work that social workers execute. This means that what is perceived as mentally demanding and emotionally challenging work largely depends on this.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Syftet med studien var att beskriva distriktssköterskors upplevelse av sin yrkesroll och vad som ingår i uppdraget. Studien hade en beskrivande design och tio distriktssköterskor från tre olika hälsocentraler i Mellansverige deltog i studien. Data samlades in via strukturerade intervjuer och analyserades utifrån kvalitativ innehållsanalys. Resultatet som framkom under intervjuerna redovisas utifrån tre kategorier och ett tema: Att utvecklas i yrkesrollen och i teamarbetet trots avsaknaden av tydliga styrdokument om uppdraget. Kategorierna som framkom var: Yrkesroll, teamarbete och distriktssköterskans uppdrag.  Distriktssköterskorna upplevde sin yrkesroll som ett brett, fritt och ett varierande yrke med många möjligheter att utvecklas i.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

The purpose of this study is to investigate the Swedish Public Relations and Communication profession from the Stockholm Accords point of view. The Stockholm Accords are an attempt to reflect Public Relations and Communication Management practice as it stands today and to provide a global common ground for the practitioners.The method used for this study is a quantitative research method conducted by a web survey answered by more than 400 Swedish communication managers. The questions posed were examining these managers view of their profession compared to the Stockholm Accords.The research shows that the Swedish way of implementing communication in the organization broadly corresponds to the Stockholm Accords when it comes to internal and external communication. However, there are some areas where Swedish communication practice diverges from Stockholm Accords. The issues which link governance, management and sustainability to communication have a much wider distribution of responses.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The purpose of this master thesis is to investigate issues concerning lifelong learning and the role of the public librarian. This is done by examining LärForum Forum for Learning, a project initiated at a public library located outside of Stockholm, with the aim of supporting adults lifelong learning. The major questions raised in this study are: How do the seven librarians interviewed define lifelong learning and how do they perceive their own role in relation to lifelong learning in the public library? Do they work with adult learners in a different way than they do with "ordinary" users of the library? Has their conception of their own role as a public librarian changed as a result of LärForum, and do they find it necessary to acquire new skills because of the project? Data was collected through interviews and observation, and the study is a qualitative case study. The main results are that the librarians see their role in lifelong learning in the public library as self-evident, and they see lifelong learning mostly as learning for an individuals personal development.

Föräldrar med psykisk sjukdom har ofta en bristande omsorgsförmåga och barnen till dessa föräldrar får inte alltid sina behov tillgodosedda. Personal på en psykiatrisk öppenvårdsmottagning som träffar föräldrar och även ibland barnen får en chans att få en inblick i hur familjen och barnen har det. Jag har gjort en fallstudie på en psykiatrisk öppenvårdsmottagning i en västsvensk stad, där jag har intervjuat sju personer inom fyra olika professioner, två kuratorer, två psykologer, två sjuksköterskor och en arbetsterapeut. Jag jämförde dessa med varandra och undersökte hur de tolkar barnperspektivet och hur de använder sig av detta. Skiljer de sig åt, och vad beror det på i så fall? I min studie kom jag fram till att den professionelles utbildning, profession och det uppdrag man har i organisationen spelar en stor roll för vilket handlingsutrymme man har och hur man inom detta använder sig av ett barnperspektiv.

In a time of increasing urbanization the human tenure effects on the land has lead to a decrease and fragmentation of areas that are valuable to urban wildlife. These actions have had a detrimental effect on the species and habitats that exist in cities and towns.This paper investigates, through the study of relevant literature and the undertaking of interviews and field visits, the role that biodiversity plays in our society. The current attitude towards urban biodiversity and the responsibility for its promotion within the landscape architect profession has been explored.This paper includes three English case studies and a design proposal investigating how one can work to promote biodiversity on a smaller scale.This paper concludes that urban biodiversity is multi-functional ? being of ecological, social and cultural significance. The landscape architecture profession must be aware of the need to combine a variety of different factors such as economical, social and environmental aspects.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Anestesisjuksköterskors huvudsakliga arbetsuppgift är anestesiologisk omvårdnad. De ska även verka för att den anestesiologiska vården blir evidensbaserad genom att ta initiativ till och verka för omvårdnadsforskning. Idag sker omvårdnadsforskningen i en accelererande takt och det krävs av anestesisjuksköterskan att hålla sig a´jour med vad resultaten visar. Tidigare forskning visar att det är oklart om omvårdnadsforskningsresultat idag används av anestesisjuksköterskor i den kliniska verksamheten. Syftet med studien är därför att ta reda på hur anestesisjuksköterskan upplever att ta till sig och införliva omvårdnadsforskning i det kliniska arbetet.

The theme of this thesis is the professional ethics of public librarians. Qualitative interviews have been conducted with fourteen public librarians, with the aim to investigate their thoughts·and opinions concerning professional ethics and their experiences of ethical dilemmas in professional situations.The result shows that the majority of the librarians often discuss problems concerning what's right or wrong but that the discussions are conducted on the basis of practical situations and not in terms of professional ethics. The majority have vague ideas of how the term professional ethics should be applied on the work of public librarians, though all the interviewees consider the professional ethical discussion to be important.We examine the librarians opinions and experiences of ethical dilemmas conceming four subject areas: the principle of the librarian as a neutral and nonrestricting information intermediary, the principle of equal treatment of all the library visitors, difficulties. concerning media selection and the problems based upon the librarians flexibility towards the intemal rules of the library. The librarians experienced the behaviour towards the visitors as the greatest problem.