Syftet med vår uppsats har varit att utreda om revisorns roll har förskjutits från ?client focus? mot ?public interest?. Vi har också tagit reda på vad revisorerna tycker om sin nya roll. ?Client focus? innebär att revisorerna utför tjänstejobb, de måste vara måna om sina klienter, dessa har rätt att byta revisor vid missnöje.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

During the latter part of the 20th century the situation for people with intellectual disabilities in Sweden changed and developed. Clients have the right to participation and self-determination in society and in applied measures under the law of individual rights legislation; LSS. The purpose of this study is to describe and understand how team-leaders and managers in day-centres in a municipality works with participation and self-determination for clients, and what the professionals consider affects the client's possibility to self-determination and participation. The research questions intended to be answered are:? How does the team-leaders and managers work to enable self-determination and participation of the users in the public day-centres?? What does the team-leaders and managers describe and understand as enabling and limiting factors for the client?s possibility to self-determination and participation?The study is qualitative and interviews have been held with eight interviewees, which I contacted through snowball sampling.

This diploma work was performed because the company Sveriges BostadsrättsCentrum, with the abbreviation SBC, had a need to gain insight into how changes in the Work Environment Act and related regulations which took effect January 1, 2009 affecting their work with the work environment. The changes mean that the client may hand over his work environment responsibilities to a contractor and that he has to select so-called building work environment co-ordinators. At SBC they are working as representatives for tenant-owner's association when a construction is about to be carried out. The purpose was to ascertain how changes may affect the work at SBC. The diploma work intends to educate the staff at SBC how work with the work environment would look like if they met the regulatory requirements.

Within psychodynamic therapy the concept of countertransference is considered as valuable to understand the therapy process. Much of the research has focused on countertransference as dependent to therapy outcome (Hayes, Gelso & Hummel, 2011) and less of the research has been dedicated to trainees view on the concept. The object off this study was to examine how trainees define, identify and use countertransference. The study takes a qualitative approach and phenomenological perception of knowledge. Eight trainees has been interviewed and the interviews has been analysed with thematic analysis.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Inspired by Kitaro Nishida?s concept of pure experience this thesis analyses Bergson?s concept of experience with the intention of showing how experience is related to duration and how this in turn destabilizes certain tendencies towards subjectivism that can be found in Bergson?s work. This is accomplished through a reading of Matter and memory, Creative Evolution and Introduction to metaphysics that tries to desintegrate both subject and object in favor of duration. The thesis arrives at describing the combination of duration and non-subjective and supra-individual experience as a polyrhythmic movement..

Inspired by Kitaro Nishida?s concept of pure experience this thesis analyses Bergson?s concept of experience with the intention of showing how experience is related to duration and how this in turn destabilizes certain tendencies towards subjectivism that can be found in Bergson?s work. This is accomplished through a reading of Matter and memory, Creative Evolution and Introduction to metaphysics that tries to desintegrate both subject and object in favor of duration. The thesis arrives at describing the combination of duration and non-subjective and supra-individual experience as a polyrhythmic movement..

The overall purpose of this essay was to provide a better understanding of the importance of discretion for social workers in direct social services. To answer the purpose three questions were formulated: (1) How do social workers define and describe their discretion and their ability to independently accomplish their work? (2) How do social workers experience that workplace organization, policies and economic conditions interact with their discretion and (3) How do social workers experience that the interaction with the client can affect how they use their discretion in the individual case? The method used was qualitative interviews. The theoretical framework was Michael Lipskys (1980) Street-level bureaucracy and the four themes organization, professional role, skills and interaction.The results showed that the respondents, although they did not consider themselves to be affected by the economy still adapted to budget restrictions when they said that they were cost conscious in their work. This adjustment to budget framework could possibly be what made them not feel limited in their work.

The purpose of this essay was to examine the different aspects of motivational work with active heroin-using clients from a social workers point of view. The further purpose of this essay is to also examine what the advancements and discouraging factors in such a motivational work might be. To attain this purpose we focused on these following questions:What might motivational work with active heroin-using clients look like?According to the social worker, what factors constitutes for a beneficial progress in the engagement of motivational work with active heroin-using clients?According to the social worker, what constitutes for discouraging factors in the engagement of motivational work with active heroin-using clients?We chose to do a qualitative study by conducting separate interviews with six social workers working in a social services agency, all of whom are working with drug-addicted adults. We then analyzed the answers by using an abductive research strategy, testing the collected empirical data against our chosen theoretical perspectives.

For many providers of ERP-system, Poland is one of the most valuable markets in Central andEastern Europe. The Polish market for ERP-systems is still a growing market, especially; wecan see the low utilization of ERP-systems among small and medium-sized enterprises. Thisis due to several factors, primarily the cost of implementing the system and the necessary infrastructure.Subsequently due to the lack of knowledge, where there is no sufficientknowledge of the benefits arising from the use of an ERP-system in their business, and thereis a fear within the companies that its business would start stagnating.This paper investigates the implementation process of a Polish consulting company whichworks towards small and medium-sized businesses. The key success factors will be studied inthe implementation of ERP-systems, and the instance factors of the interrelationship betweenthe consultant and client from a consultant perspective. The review of the literature has beenidentified and discussed in relevance to the empirical study.

Marketing in a business-to-business environment differs from its counterpart in the business-to-consumer market. Where the latter focuses on customer satisfaction, the former is all about value. This value creates loyalty between seller and buyer. Creating loyalty is becoming more and more important in the media planning industry as fierce competition reduces profit margins. Value is created through selling what a client wants at an acceptable price.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..