This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

När Sydafrika blev en demokrati 1994 gjordes utbildningssystemet om. En del i de storaförändringarna var att introducera Life Orientation, ett nytt ämne från och med 1998.Forskning har visat att införandet av ämnet inte varit friktionsfritt, vilket bland annat berott påatt ämnet varit nytt och det varit brist på lärare med relevant utbildning för att undervisa i LifeOrientation.Syftet med den studie som gjorts var att ta reda på hur lärare på en High School (årskurs 8-12)upplever idrottsämnets ställning är på deras skola, mot bakgrunden att ämnet integrerats i LifeOrientation som ett av sex delområden. En kvalitativ forskning har genomförts medsemistrukturerade interjuver som metod. Resultatet i undersökningen visade utifrån de trefrågeställningsparametrarna; uppfattningar om ämnet, upplevelser av ämnet och åsikter om demateriella förutsättningarna, att lärarna upplevde att ämnets ställning var låg på deras skola.Nyckelord: Sydafrika, utbildning, Life Orientation, idrott och hälsa, ställning, status,upplevelser, materiella förutsättningar.

Dementia may cause impairment of linguistic abilities, affecting both production and comprehension, which in turn affects communication (Mahendra & Hopper, 2012: Perkins, Whithworth & Lesser, 1998). The aim of the present study was to investigate and describe the communication strategies in everyday conversations between people with dementia and their interlocutors, and to describe the identified interaction phenomena based on a participatory perspective.The study was conducted at a home for people with dementia. Three people with known dementia and two health professionals participated in the study. Everyday interactions were filmed, and then transcribed and analyzed according conversation analytic principles. The transcribed data was also analyzed with ideas from positioning theory.The present study highlights the presence of trouble sources in communication between the person with dementia and carers and how these are handled by the participants in terms of strategies, competence and positioning.

Elective joint surgery increases for every year and the operations are associated with postoperative pain. Postoperative pain is a well known phenomenon and pain physiology and analgesics are well known by caregivers, but the significance of the interaction between patient and caregiver is not illuminated. There are still patients experiencing unnecessary postoperative pain. Among patients in elective surgery, 25% runs a risk for underestimated pain. The aim of the study was to describe patient?s experiences of nursing interaction in the context of postoperative pain during hospitalisation after going through knee- or hiparthropasty.

The purpose of this paper is to test a procedure that would be useful for a certain, more final purpose. Assume that you want to know if the differences in the result of a certain effort in health care have any connection with differences between the life situations of the patients. This would be easier to investigate if the life situations of the patients had connection to the easily available variable Health Care Cost (in Swedish VK). In that case the searching for connections between VK of patient groups and the result of health care efforts would be sufficient to gain knowledge of possible connection between health care efforts and life situations. Thus that is the final purpose.

Superior Canal Dehiscence Syndrome (SCDS) is a newly described syndrome with symptoms including sound- and pressure induced vertigo, conductive hyperacusis and autophony. SCDS is caused by absence of bone overlying the superior semicircular canal and can be surgically treated. As the syndrome and surgical technique is new, it is of importance to study possible postoperative outcomes..

The study aims to examine the communication between older immigrants and nurses at several nursing homes.Emphasis has been placed on clarifying both parties? experience of communication regarding the older immigrant?s idiomatic difficulties. The following questions were used in the creation of the study: How does the older immigrant communicate with the personnel at a nursing home? How does the older immigrant enjoy their residence at the nursing home? How do language difficulties influence the older immigrant?s possibility to express their self?In the study eight qualitative interviews were made with four older immigrants who lives in nursing homes and four nurses working in a nursing home. The survey shows that the overall problem in the communication is the older immigrant?s lack of language.

Face-to-face communication is always complemented with non-verbal signals that give us clues as to how a message shall be interpreted, but as communication is moved online the possibilities to express oneself becomes more limited.This paper focuses on the instant messaging client Windows Live Messenger and three of the non-verbal functions that it provides (nudges, winks and emotes). The purpose of the paper and its underlying study is to compare the senders' intentions with the receivers' conceptions when it comes to these functions.The study was done as a questionnaire with two different versions of the questions, one looking at the senders' intentions and the other at the receivers' conceptions.The results were then compared in order to look for tendencies. The results showed that the most common intention among the senders was also the most common conception among the receivers, but that the rest of the attitudes didn't match at all. The functions that are supposed to help the conversation flow often create ambiguity instead and lead to vagueness, misconceptions and annoyance..

The study intends to find easily recognizable indicator species for water quality in the constructed wetland of Flemingsbergsviken. The study is relevant since indicator species can be difficult to determine for common people. Easily recognizable indicator species could improve dialogue between the scientific community, administrative authorities and the general public. Such species could be used in education systems, associations or in information campaigns. Therefore, I have chosen to refer to these species as didactical species.

AbstractThe Swedish school is the biggest place of work in the country. Statistics about the Swedish school shows that both students and teachers work in an environment who has elements of violations, threats and violence, and study environments where many students do not feel they have a study environment during class. The purpose with this study has been to investigate if teachers and principals is given the right conditions in their respective educations to pursue their professional profession to achieve the objectives of the goals with the systematic safety and work environment of the school's safety concerns. The study has been designed as an investigation about respective educations syllabus and has been examined by the presence about systematic safety and knowledge about work environment law in respective courses. The examination about respective educations syllabus has been done by a qualitative content analysis.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

This study describes how the women lived with breast cancer. The purpose with this study was to describe the womens' view on the disease and the understanding they hade on the social support they were depended on. The method was a study of literature with article reviews according to Polit et al., 2001. As theoretical frame of reference we choose Carnevalis model, Everyday life -Functional state of health. The result showed that the following four groups were formed: Support, positive and negative support off nursing staff and significant others.

Background: Pervious research indicates that communication between patient and nurse has shortcomings. For the nurse, difficulties in care giving may emerge when the nurse and patient cannot understand each other. Research also shows that patients? participation in their care become more difficult by lack of communication. The care giving of patients who speak a different language is seen as a challenge by the nurse.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

Aphasia is a disease that brings on disability. The purpose of the study is to describe the daily life when afflicted with aphasia and gain a deeper understanding of persons with aphasia in working ages. The study was made with a qualitative approach with a combination of data sources; literature, internet lectures, live lectures, interviews with personnel in medical and educational services and three persons with aphasia. More research in aphasiology is welcome. This may be aimed at developing knowledge about the importance of communication, of active participation in the social environment, and the achievement of improved attitudes towards people with disabilities. The study should give rehabilitation actors and close relations knowledge and support in their action when they meet people with aphasia..