Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

This essay is about the planning of Stockholm's border regions (areas on the outskirts of the city) during the first seven years of the 21st century. It describes how planning decisions are made in reality, in respect to a 'green' perspective. By describing what a "markanvisning" is (the right to negotiate with the city about a certain piece of land) and by discussing examples of what has happened with a hundred applications for markanvisning, this essay shows how Stockholm's border regions are planned. In the majority of cases it is the initiative of the future developers that begin the planning and construction processes. Research shows that the application to get a markanvisning in Stockholm does not follow a clear, structured system. However, the existing system in Stockholm does work and it seems like almost all the employees within the municipality, the politicians, and the future proprietors are happy with the current situation. Interviews have been held with key individuals involved in the planning process.

The study examines risk perception and crisis preparedness among personnel at high-schools. The focus is set on teachers and leaders at four high-schools in Örebro municipality, Sweden. The purpose of the study is to examine crisis preparedness and identify factors which influences risk perception and crisis preparedness. The survey consisted of a questionnaire which was completed by 95 respondents. The results show that better information about the crisis preparedness in the schools is needed.

Stronger demand has been put on forestry to show environmental considerations during harvesting. This is especially for crossings of brooks with sensitive elements and great care should be observed when they are to be crossed during harvesting by logging machines. For that reason Hultdins has constructed a portable bridge that can be used for those occasions. The bridge has been developed in accordance with wishes from SCA forest, since they have a great deal of brooks in their forests and in private forests from where they buy part of their wood supply. The aim for this report is to investigate if this portable bridge can be of interest for the forestry market. The research has been made at SCA skog in Medelpad and Norrskog in Medelpad.

Bullying in workplaces has been a growing problem the last ten years. Anyone can be a victim or a bully. Either you are a leader or a worker a bullying situation can be activated. There is no difference between ages, line of business, education or the size of the firm. A person is defined as bullied if he or she is repeatedly subjected to negative acts in the workplace. However, to be a victim of such bullying one must also feel inferiority in defending oneself in the actual situation. Bullying often occurs when situations or conditions at the workplace are unsatisfactory. Employers are always responsible for the working environment at the workplace. Victims of bullying very often develop psychological stress. To prevent bullying you have to accept the fact that bullying exists. If the company has a clear policy against bullying and a plan for action if the problem occurs, it will be easier to handle the situation.

This essay is focused on the questions of and responsibility for where, when, how and why communication and meetings through archaeology should take place. I have critically studied Swedish public archaeology through three diverse archaeological excava­tions, one took place in the end of the 1980s, and two others in 2012.I have asked for under what circum­stances and with which goals the public efforts become possible. I have inter­viewed leaders for the archaeological excavations and/or the public efforts and questi­o­ned how and why they reached out to the public. I also searched for results and effects in order to problematize and value the public activities.Through interpretation of the resear­ched material it becomes clear that economic issues as well as archaeo­logists interests and engagements are of vital importance for public archaeology. Co-operation in the local community and archaeological documentation is crucial for the deve­lopment of archaeology and its role in society.Keywords: Public archaeology, Community archaeology, Heritage, Communication, Manage­ment, Historic environment education, Time Travel, Living history.

Entrepreneurship is said to be the missing link between knowledge and growth in the Swedish economy. New ventures run a high risk of failing and this holds true especially for technology ventures. Since company leaders have proven to exert an influence on organisations' survival possibilities, the selection of an appropriate CEO is important. The purpose of this study is to describe the importance of the CEO for ventures as well as to explain how knowledge and experience affect the opinion of who should be CEO. Using a qualitative case study research design including three life science companies, we show that there are three main factors crucial when selecting a CEO.

In 2007 the Prevention Unit at Södermalm in Stockholm started a group activity for parents and children. The group activity?s intention is to offer families support in their early interaction. This study is a part of providing knowledge about this intervention. The purpose of this study is to describe and analyze the stories which are produced by five participants in a support group for parents and children.

This essay focuses on how women and the woman emancipation are described in high school history textbooks from the years 1970, 1980, 1990 and 2000, using the theories history consciousness and gender. Two textbooks are analyzed from each period. There are several gender theories, in this essay it is Yvonne Hirdman?s theory concerning woman- and gender history that is used. This means that the woman emancipation and women?s history are analyzed from the perspectives invisible, add, and-, how- and gender history.

The absence of female directors on Swedish corporate boards is currently a hot topic for both politicians and business leaders all over the world. This thesis aims to discuss reasons for the scarcity of women on boards in Swedish publicly listed companies as well as what actions are taken to alter the composition of these boards. A rigorous selection of gender theories have been used together with data collected from in-depth interviews with mainly board members and nomination committees. Extensive analysis has led to findings that historical perceptions of differences between men and women linger as of today, which prevents women to reach top executive levels as well as board positions. The increasing use of headhunters has encouraged companies to look beyond male-dominated networks in an attempt to widen the range of potential board nominees.

The purpose of this paper is to identify the factors affecting the experience transfer at the rotation of the missions. This is to identify the respective influences are inhibitory factor, which contributes to a less efficient transfer, or if it contributes to a more efficient handover. The method used for the production of this paper is a qualitative case study of squad leaders who have done service in Kosovo or Afghanistan. Through interviews with focus on the transfer of experience, both on individual and organizational level, the factors that affect are being identified. The model used is expressed in a general perspective, where each factor is categorized as inhibitory or contributing to success, and if it appears on an organizational or individual level.

The purpose of this essay is to describe and analyze how three leisure centers in Örebrocounty are working with gender issues. Our research questions are:What is Machofabriken? How do leisure centers in Örebro county work with equal treatment?In which way do leisure centers in Örebro county work with Machofabriken?s material? Howcome the recreation centers in Örebro don?t use Machofabriken?s material to any greaterextent?We have focused on masculinity oriented gender projects at three leisure centers. We didsemi-structured interviews with three recreation leaders who have all been educated inMachofabriken. The interviews were analyzed based on terms that are central in genderequality and masculinity research.

AimThe aim of the study is to find out if, and in that case how, the sports movement creates and reproduces norms and values regarding sex and sexuality. Questions to be answered are: Which experiences do non-heterosexual women have of everyday activities in the Swedish sports movement? How are norms on sex and sexuality visible in practice? Are there mechanisms/practices that challenge these norms? Finally, the results are discussed in relation to two policy documents from the National Organization of Sports (RF); ?Sports Wants? and ?Policy and plan of action against sexual harassment and sexual discrimination within sports?.MethodSince the aim was to understand, and not to generalize and quantify, a procedure of qualitative interviews was chosen. Ten non-heterosexual women were interviewed concerning their experiences of the Swedish sports movement. They were active (or had recently been) at different levels in the following sports: basketball, soccer, floor ball, ice hockey, bandy and volleyball.

Undersökningens syfte är att försöka fånga förskolans personals och lednings förståelse och uppfattning om vad kvalitet i förskolan är och vilka faktorer som indikerar att en förskola har god kvalitet. Syftet är även att se hur arbetet i förskolan ser ut när det gäller kvalitetsarbete och vad som skulle behöva utvecklas vidare.Undersökningen har gjorts genom kvalitativa intervjuer med tre förskollärare och en barnskötare verksamma i förskolor samt två rektorer. Resultatet som framkommit i undersökningen visar att de yttre förutsättningar som finns för förskolor, exempelvis lokalers utformning och barngruppens storlek, inte har avgörande betydelse för hur god kvalitet en förskola har. Det som är mest avgörande för en förskolas kvalitet är vilka personer som arbetar där och vad de har för engagemang och kompetens för sitt arbete samt vilket förhållningssätt som personalen har mot barnen.Undersökningen avslutas med en diskussion där det presenteras förslag till fortsatt arbete med att förbättra förskolors kvalitet..

The European Union's long-term budget negotiations during the summer of 2005 were obstructed from being successful due to a quite fierceful debate about the future guidelines of the Common Agricultural Policy. A quarrel about money and who gets what, was the common answer as to why it took the European leaders six months to accept the budget, and quite rightfully. This essay, however, goes beneath those explanations and tries to see what other reasons there might be for such a phenomena.With a new institutionalistic approach this study seeks to see what underlying reasons for why an institution such as CAP is so resistant to change. With special attention to the new historical institutionalism and the rational choice institutionalism the study successfully shows that though the front laying reasons to the problems with the budget might have been economical, several other factors also affected the outcome of the budget negotiations.Structures, national identity and decisions taken when outlining the Common Agricultural Policy in the 1960's still affect the European union, its members and foremost of all, the Policy/institution itself..