Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

In view of the difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.

The purpose of this article is to investigate how and from which sources librarians collect information on their profession with respect to factors that are important for their work. In order to achieve this goal, a questionnaire-based survey will be conducted at three medium-sized central-public-libraries in southern Sweden. Using this survey, I wish to answer the following four questions: To what extent do librarians acquaint themselves with changes and developments within regional and cultural policy arenas important to their work? To what extent do librarians acquaint themselves with information using conferences and library debates that are focussed on changes and developments relevant to their work? Do librarians consider that they have enough time within the limits of their work hours to follow developments within the librarian profession, for example with respect to developments within information technology, and how would they appraise the future demand for information technology-based services at the library? From which source(s) do librarians collect information relevant to their work? The theoretical basis of this paper can be compared to a radar as it scans subjects-of-interest to the organization in the field of business intelligence. This investigation uses a quantitative method, with data collected via a survey consisting of 13 questions.

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain violation of the principle of injury avoidance.

Despite the fact that women become more and more present in the private sector they still are heavily underrepresented in top positions. The cause has been debated and several explanations have been discussed. Although, many women have succeeded to reach top positions by making some more or less deliberate decisions that might have been decisive for their careers.The main purpose of this study is to analyse what women who aim for a successful career should be aware of regarding their choices of education and profession. Moreover, the importance of different circumstances for the development of women?s career opportunities has been inquired into.

The aim of this study was to learn how students in specialist nurse education with direction towards nurse anaesthetist experienced tutorial given during their specialist placement.  The chosen method of the study was qualitative interview with phenomenological approach. Twelve nurse anaesthetist students were interviewed about their experiences during their placement at operation wards. The interviews were transcribed and analyzed according to Giorgios (1985) analyze method. The result showed that the students considered that a well functioned tutorial was essential for a successful clinic placement. The tutorial considered as satisfactory if the student and the tutor managed to have good communication and a good relation with each other.

Syftet med denna kandidatuppsats är att undersöka vilka faktorer som kantänkas ligga bakom medias sätt att skriva om socialt arbete, på vilket sätt media skriver om socialt arbete utifrån hur tre svenska tidningsgenrer speglade det sociala arbetets profession åren 2002 och 2012 och vad detta kan tänkas ha för påverkan på läsarna och det sociala arbetets profession. Metoderna som används i undersökningen är en kvalitativ innehållsanalys och en diskursanalys. Materialet begränsas till artiklar publicerade i Sverige åren 2002 och 2012, från en national-, en regional- och åtta landsortstidningar. Faktorer som kan tänkas ligga bakom tidningars sätt att skriva om socialt arbete kan kopplas till att media använder sig av ett stiliserat berättande med bestämda roller. Socialt arbete får rollen som den starka myndigheten med makt över de svaga.

This essay describes how the author gradually gets a deeper understanding for his profession and the development of his professional skills, attitude and practice. The essay contains two main narratives representing examples from the author´s occupational practice, and through those narratives he tells how his practice alters and develops. These stories are also the basis for considering different aspects on how to get good models for practising a profession when you are a beginner, and how to manage ethical dilemmas. The starting point is when the author in the beginning of his career as a rural pastor is visiting a seriously ill parishioner at a province hospital. The course and the outcome of this call is surprising the young pastor, and the author tries to analyze the background to the outcome and assesses several possible explanations for the result of his call. The narrative is used to examine the attitude, the professional skills and the social and existential context for the author at that time. The patriarchal patterns in the parish are illuminated and questioned. In the second part of the essay the author investigates what will happen when pastoral cure transforms to psychotherapy, and how the author deals with phenomena in the therapeutical process such as idealization and secondary traumatization. On basis of texts written by among others Ingela Josefson, Fredrik Svenaeus, Christian Nilsson and Ulla Ekström von Essen the author seeks explanation for the development of his practical knowledge. With references to philosofers as Plato, Aristotle, H.G.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

The subject of this Master?s thesis is the process of change in a public library context, the implementation of the Stockholm City Library?s homepage Biblioteket.se. The aim is to examine the factors that influence this particular change and how they affect the process and extent of change in practice. The study designed as a qualitative case study is based primarily on document analysis, and supplemented by an interview. DiMaggio?s and Powell?s three mechanisms of change; coercive, mimetic and normative isomorphism, is applied.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

Personal Life Coaching is a new profession in Sweden. A Personal Life Coach wants to empower his/her client to make changes, clarify needs and reach goals. A coach can also be just a pivotal human connection for dialogue. The need for coaching has grown due to the societal changes and unsure rules on the labourmarket. Personal Life Coaching lays the groundwork for competence development and good health..

Motivation, meningsskapande och förskollärare om drivkrafter i det pedagogiska arbetet. The importance of motivation and meaning of creativity in the profession as a preschool teacher-The driving forces in the educational work. Kme ? Kultur, språk & medier KSM, Malmö Högskola. Den här uppsatsen har uppkommit ur ett gemensamt intresse för hur vi båda ser på motivation och meningsskapande. Genom den verksamhetsförlagda tiden (VFT) och olika arbeten på förskolor under utbildningens gång har pedagoger i möten framhållit att motivationen för yrket sjunker.