Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

TitleThe profession of Children's Librarians. Identity and vocation.AbstractThe aim of this Master's thesis is to investigate the professional identity of Children's Librarians in order to contribute to a deeper understanding to the professions of librarians. This places the thesis in the field of Library and Information Science that studies the profession. The definition we use to understand profession suggests that all librarians take an active part in negotiating their professional role and library enterprise.Our empirical material consists of interviews with eight Children's Librarians. Using a qualitative method was the best way to gain an understanding for the participant's own experiences of their professional identity.

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

Civilekonomuppsats i företagsekonomi: Redovisning. Ekonomihögskolan vid Linnéuniversitetet i Växjö.Titel: Revisionsbyråers organisering kring balansgången mellan profession och vinstintresse.Författare: Therese TimmHandledare: Ulf Larsson OlaisonInledning: Revisionsbyråer utgör organisationer som drivs av å ena sidan en profession, å andra sidan en vinststrävan. Två faktorer som delvis kan stå i kontrast till varandra, men som både är nödvändiga för byråerna att ta hänsyn till. Den här studien kommer att behandla ett antal särdrag som revisionsbyråer använder sig av för att organisera sig kring balansgången mellan profession och vinstintresse.Problem: Hur organiseras revisionsbyråer för att hantera balansgången mellan profession och vinstintresse?Syfte: Syftet med min studie är att förstå hur revisionsbyråer organiseras för att hantera balansgången mellan profession och vinstintresse.Metod: Min studie har genomförts genom flerfallstudier på tre fallbyråer.

This thesis investigates and emphasises on the way students at Växjö police academy describe their socialization into their profession as police officers and the creation of profession identity. The scientist?s main questions are: In what way do the students at Växjö police academy describe their socialization process into the police profession? What role does the organisation play in the socialization process of the police students? How do the students develop their police identity? Which qualities are encouraged? The study is based on qualitative interviews with nine police students, performed in groups of three. Group theory, role theory, and organization theory are applied to the material to provide an understanding through which it is possible to understand the process of socialization. The study shows that there seems to be patterns in the description of a professional identity.

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

AbstractThis essay is an investigation where I try to gain an increased knowledge of the three assistants? (in the mentally disability profession) opinion about their education and their first years in their profession. I have also tried to answer the questions whether the course mentally disability/functional gives the students a good start in their profession, if there are any flaws or if something is missing in the course or if they can think of any improvements to make the course better.This investigation is performed as a qualitative interview study where three women were interviewed about their education and their first years as assistants? (in the mentally disability profession). All the interviewed women have been working in the care activity for two or three years since they graduated.

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

Abstract: Syftet med denna studie har varit att undersöka hur en grupp äldrepeagogstudenter upplever sin kommande yrkesroll och hur professionsutvecklingen för äldrepedagoger ser ut. Vi har undersökt hur professionsutveckling ser ut utifrån den vetenskapliga litteraturens uppställda professionskriterier och hur dessa professionskriterier bedöms ha betydelse för formandet av en profession. För att komma åt våra grundläggande frågeställningar och för att förstå äldrepedagogers utveckling består det empiriska materialet dels av en litteraturstudie och dels av kvalitativt öppna intervjuer. För att tolka och förstå empirin är teorier kring profession, professionsutveckling och socialkonstruktivism centrala i studien. De kriterier vi utgått från är följande: professionell kunskap bör vara förankrad i en systematisk teori, den professionellt utbildade har auktoritet, de professionella ska inneha etiska regler och yrkeskåren ska ha bildat en egen organisation.

This masters thesis concerns the professional knowledge of the librarian. It is a comparative study where two major ma-gazines in library press, Biblioteksbladet and DIK-forum, is compared between the years 1990-2000, in relation to the theories of professionalization and the associations to the union. The study focus on showing the differences and similarities between the two magazines according to how they interact from the subjects education, wages and status. The study is conducted from two questions: - Which are the central differences and similarities in the description of the librarian profession in the two magazines, from the perspectives of wage, status and education? - In what way do the two magazines reflect the theories of professionalization? To give a wider perspective of the librarian profession, there is also a historical chapter with an explanation to the making of the librarian profession..

Syfte och frågeställning: Utifrån kvalitativa intervjuer med journalister på dags-, kvälls- och lokaltidningar ska vi undersöka hur Twitter, som informationsteknologi, påverkar journalisters agendasättande roll, deras identitet och journalistik som profession. Detta görs för att i slutet kunna uttala sig om hur Twitter påverkar svensk journalistik. Metod och material: Studien bygger på kvalitativa intervjuer med fem journalister som har jobbat eller är aktiva på GT, Sydsvenskan, Norra Halland, Aftonbladet, Expressen och Café. Det är expertintervjuer och vi har valt att använda oss av det som kallas bekvämlighetsteknik i vårt urval. Vår empiri analyseras sedan genom abduktion.

The aim of this Master?s thesis is to examine the profession of librarianship by studying tasks in Swedish public libraries. The method is a textual analysis of articles inspired by the critical discourse analysis of Norman Fairclough. The theory applied consists of the profession theory of Andrew Abbott and the gender theory of Yvonne Hirdman. The questions raised are: how do librarians speak about their tasks, which discourses can be constructed and how can profession theory and gender theory explain the result.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..