The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

The purpose of this master?s thesis is to examine what needs and expectations the patrons have on the local public library services for adult students. With increased knowledge of these matters the library will be able to support and improve the service for users. The focus is on adult students with immigrant background who study Swedish as second language in a municipal adult education school. The main questions are: How do adult students use the library at present? What do they consider to be most important when using the public library for their studies? How do these expectations correspond to their experience of the library services? Two focusgroups and one in-depth interview were carried out.

The aim of this thesis is to describe how service companies through adjustment of the customer?s zone of tolerance can influence customer?s perception of the service during the processes of service delivery and create customer satisfaction. The method used was case study approach utilizing personal interviews, which were conducted at two service companies. The study showed that the aspects of the service that have greatest importance for the customer?s assessment of the service and customer satisfaction among others are personal treatment and that personel behave in the way that makes the customer feel itself taken good care of and unique.

The aim of this Masters thesis is to examine the accessibility in public libraries for persons with dyslexia and visually impaired persons. In order to do this, library services, information and attitudes have been studied. Data have been collected through interviews and studies of documents, in particular guidelines for library service to disabled persons. The theoretical starting point of the analysis is Professor Michael Bucklands different aspects of access to information. He discusses six types of barriers that must be overcome if access is to be achieved.

A too large public sector impedes the economic development of Sweden and more privatization could increase the efficiency, quality and diversity of the services offered. It is therefore important that firms operating in traditionally public sectors are given the opportunity to grow. We have through a case study examined two mid-size firms that offer services to, and compete with, the public sector. This thesis aims to describe the growth strategies these firms are using and if competing with the public sector implies any differences in possibilities or barriers when it comes to the firms? growth.

Title: The impact of service quality on customer loyalty - when a service changes from being free to become surcharged Authors: Carl Johan Olsson, Marcus Johansson and Victor Carlsson Supervisor: Hans LundbergCourse: Bachelor thesis in business administration, 15 Credits (15 ECTS) Keywords: Service quality, customer loyalty, price movementPurposeThe purpose of this essay is to increase the understanding if the perceived quality by the service users correlates with a future loyalty to a service when it cease from being free, to become charged.? Does the perceived quality of a service by the service users affect a future loyalty to a service, when it cease from being free, to become charged?MethodIn this essay we have chosen to implement a quantitative research method based on a survey. This choice was made in order to reach a sufficient large amount of service users and empirical data to answer our problem.ConclusionsAccording to the theory, customer satisfaction can be expressed through a comparison between customer?s expectations and the experience of using a service, and there are also positive correlations between service quality and customer satisfaction. Additionally, loyalty is based on service quality and customer satisfaction.

Den här uppsatsen syftar till att problematisera framställningar av maktordningarna;kön, sexualitet och ?ras? i NRK:s populärvetenskapliga dokumentärserie;?Hjernevask? från 2010, samt hur dessa kan förstås ur ett maktperspektiv med fokuspå poststrukturalistiska och postkoloniala teorier. Uppsatsen behandlar även vilkahegemoniska positioner som går att finna i serien. Analysen bygger på endiskursanalys av materialet som utgörs av alla sju avsnitten i programserien.Resultatet visar att programseriens betoning av de biologiska förklaringsmodellernakring kön, sexualitet och ?ras? skapar en diskurs som riskerar att upprätthålla enheteronormativ rasism som får figurera i norsk public service, samt reproducerarhegemoniska positioner som verkar uteslutande och normerande.

The purpose of this study is to investigate and increase the understanding of how the two commercial companies IKEA and SAS and the two aid organizations/nonprofit organizations UNICEF and Save the Children use perceptions of Christmas to produce messages in their Christmas advertising/commercial film. The study also discusses if there may be communicative and pictorial similarities and differences in how these brands constructs messages in commercials, and why it may be that the brands choose to use these messages in commercials based on the recipient possible interpretations. The theories used in this study are promotional culture, framing theory, preferred meaning, semiotics (denotation and connotation), myth and rhetoric (ethos, pathos and logos). The method used to answer the purpose and issues are the qualitative method that uses the theories semiotic and rhetoric to analyze the material. The study's results derived from the qualitative content analyzes of the material (the brands IKEA, SAS, UNICEF and Save the Children Christmas advertising films) show that IKEA message might want to show that they want to help the customer and that they pay attention to the customer needs.

We are constantly being fed information. Everything and everyone we come into contact with may somehow make a new impression on us, whether we are aware of it or not. One of the ways that people in today?s society in Sweden are being given information is via different types of media, for example through commercials. Whether it?s a video clip or a still-frame picture, a commercial is an effective way for a company to reach out to potential customers.However, it is not only the messages or signals that may appear obvious that these companies send out when advertising with commercials.

The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

Syfte: Syftet med uppsatsen är att studera hur P3 Nyheter är utformat, utifrån de tre nivåerna public service, radion som medium och programanalys. Tidigare forskning: Margareta Rönnberg har undersökt public service-nyheter för barn (8-14 år), genom att jämföra Barnjournalen (1978-1979) med Lilla Aktuellt (2007), och menar att eftersom barn är politiska varelser så borde de få ta del av den offentliga diskussionen. Studien rör sig över såväl offentlighetsfrågor och public journalism som ungdomskultur, och fokus ligger på utvecklandet av demokratin genom ett stärkande av medborgarnas makt. Det är ett stort hopp från de barn som tittar på Lilla Aktuellt till P3:s 20-30-åringar, men vad jag vet finns det inget nyhetsprogram som riktar sig till åldersgruppen 14-20 år. Det gör att P3 Nyheter blir nästa steg på vägen. Är det rent av möjligt att P3 Nyheter ska slussa människor vidare till Dagens Eko och "vanliga" Aktuellt när de blir äldre? Metod och material: Jag gör en explanativ, kvalitativ textanalys för att förklara varför texten ser ut som den gör.

Rapid development in the realms of electronic publishing has had a profound impact on information services in general and the academic library in particular. Since mid 1990´s an increasingly number of scholarly journals and other information resources have been made available electronically. Electronic books are the newest electronic service in the hybrid library and can be seen as the third wave in the digital library. Although electronic books have for a long time existed as electronic texts such as digitalized classics or other texts in the public domain, it is not until recently that e-books have been distributed and packaged in a commercial form. As more e-book models are being developed, libraries are being forced to take e-books into consideration when planning their information services.The aim of this master thesis is to describe the first stage of implementation of the new electronic media, the electronic book or e-book, in Swedish academic libraries.

The purpose of this paper is to perform an in-depth analysis of how New Public Management reforms have impacted management practises in two publicly financed elderly care providers in Sweden. The paper studies one public and one private elderly care provider and analyses to what extent they have implemented New Public Management methods. The results are based on interviews with several persons within the two organisations and analysed using the seven New Public Management doctrines as described by Christopher Hood (1991; 1995). The major finding in the thesis is that the level of exposure towards New Public Management reforms differs between the two studied organisations where the private provider is exposed to the reforms to a greater extent than the public. The paper concludes that the main reasons for the low extent of exposure in the public provider could be attributed to the lack of measurable standards performance as well as the proximity to the political leadership..

Denna fallstudie syftar till att undersöka hur Sveriges Radio i egenskap av public serviceföretag kommunicerar externt. Vi finner det intressant att undersöka hur en offentlig medieorganisation, utanför den kommersiella marknaden, arbetar med sin externa kommunikation. Genom en kombination av kvalitativa metoder och teori rörande strategisk kommunikation, varumärke, publika relationer samt sociala medier, berörs studiens fyra frågeställningar: Vad har Sveriges Radio för kommunikationsmål? Vilka strategier går att urskilja i Sveriges Radios kommunikativa arbete? Hur använder Sveriges Radio sociala medier i sin kommunikation? På vilket sätt påverkar public service-ideologin Sveriges Radios externa kommunikation? Mer specifikt undersöks hur Sveriges Radio bygger och upprätthåller relationer till publiken samt kommunicerar sitt varumärke, bland annat genom sociala medier.Studien bygger på kvalitativa intervjuer med representanter från Sveriges Radio, samt en retorisk analys av material från SR:s officiella sociala medier. Resultatet visar att Sveriges Radio har implicita kommunikationsmål som är en del av verksamhetsmålen.

The purpose of this study is to investigate and increase the understanding of how the two commercial companies IKEA and SAS and the two aid organizations/nonprofit organizations UNICEF and Save the Children use perceptions of Christmas to produce messages in their Christmas advertising/commercial film. The study also discusses if there may be communicative and pictorial similarities and differences in how these brands constructs messages in commercials, and why it may be that the brands choose to use these messages in commercials based on the recipient possible interpretations. The theories used in this study are promotional culture, framing theory, preferred meaning, semiotics (denotation and connotation), myth and rhetoric (ethos, pathos and logos). The method used to answer the purpose and issues are the qualitative method that uses the theories semiotic and rhetoric to analyze the material. The study's results derived from the qualitative content analyzes of the material (the brands IKEA, SAS, UNICEF and Save the Children Christmas advertising films) show that IKEA message might want to show that they want to help the customer and that they pay attention to the customer needs.