The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

Title:Chillchain for cut flowers ? how the distribution works.Author:Anna-Maja Svarén, student at Lund Institute of Technology, mechanical engineering.Supervisors:Annika Olsson, Department of Design Sciences.Bengt Sahlberg, Bioett AB.Problem:How does the distribution of cut flower works regarding temperature, losses, responsibility, complaints, packaging and weak points?Purpose:The purpose is to map the distribution of cut flowers, with focus on losses in the temperature, from farm to store. The goal is to identify weak points in the chillchain and to se how wrong temperatures affect the flowers. The results can be a help to secure the chillchain.Method:The work started with a problem; map the distribution of cut flowers with focus on temperature losses. Data was collected on the basis of this problem, then analysed, and finally conclusions were drawn.Conclusions:The affect handling and distribution has on a cut flower is very complex.

Swedish Trotting association was formed in 1925. They are the ones who design the regulations concerning what is permissible and not permissible for the horse, driver and trainer, when they have a license at a Swedish racing track. The Veterinary department of Swedish Trotting association decides in consultation with representatives from veterinaries around the country what is allowed and not allowed, based proven experience, combined with the availability of scientific data and Veterinary Department's own assessment. After stricter regulations for good animal welfare from the Swedish government, Swedish Trotting association is going to work out a workable model for how new equipment can be tested in the future to see how the equipment affects the horse. In the future, all equipment will be objectively tested before approved. The purpose of this work was to develop a well-functioning model for this. The research-question for this work is: Is this study design a well-functioning model of how the equipment should be tested in the future? The equipment used for designing this model was bitless bridle with a bit.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

Global warming is one of the most debated environmental issues right now, and it could be argued that it is important to study how the phenomenon is treated in schools. The main purpose of this study is to put students? knowledge about global warming in relation with the control documents for chemistry, biology and physics studies. Interviews have been conducted with six students in the 9th grade. The conclusion of the survey indicates that the students generally have a satisfying knowledge about the phenomenon and that they know how they should behave from an environmental perspective..

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

In the early 80s, several new synthetic materials have come to be used in the treatment of canvaspaintings, among them Plextol D 360, Plexisol P 550 and Beva 371. Today, many conservatorsfind the information about the long term sustainability of these binding mediums to beincomplete. Evaluation of synthetic materials is mostly done through clinical research, sometimesartificial aging is simulated. The correlation between artificial and natural aging is however notestablished, useful information can therefore be gained through evaluations of actualconservation treatments. The intention of this study is to find out more about how thementioned products perform over time in normal museum conditions.

Never before have so many moved so frequently as now. Mobility lies at the centre for the concern ofstates, business and technological development. Some even claim that we are witnessing a mobility turn inthe social sciences. However, as the capacity to move has increased so too has the control and surveillanceof mobility become more extensive. Since September 11, 2001 security has been the defining paradigm fora variety for actors.

This bachelor thesis discus how store managers at Clas Ohlson motivate their co-workers at their everyday work.Motivation at work is essential, since engaging co-works makes the everyday routine work more effective. Otherwise that type of work can easily lead to unhappiness at the workplace which leads to less motivated workers, poor performance, even less motivated workers and this will start a negative circle.Other studies has shown that to in order to be pleased at a workplace and to keep qualified co-workers, the leaders needs to have knowledge in how they can use different techniques to increase staff motivation, but still motivation is not considered being an economic means of control. This has made me think about how leaders can motivate their workers at their everyday work.The questions at issue are:o How can leaders motivate co-workers in everyday work,o Which preferences the leaders consider control the individual motivation ando Which methods they can use to increase the motivation in the routine work.The purpose with this thesis is to study how leaders use their leadership to motivate workers to perform everyday work with more enthusiasm. To answer the question I have interviewed store managers at Clas Ohlson.In this thesis I have used a qualitative method, and I have compared relevant theories with the interviews I have done. Thus primary data has been gained through one-to-one interviews but also through mail interviews.

Att besvara - vilka faktorer kan göra ett e-handelsföretag framgångsrikt? Metod: Kvalitativ enkätundersökning med öppna svar. Undersökningen visade att framgångsfaktorerna finns i ett sammanhang. De faktorer som vi ser som kritiska i ett e-handelsföretag är logistik, speciell produkt, bra ledning, kundkontakt och en viss del av teknisk utveckling.

This is a study of some risk factors for Diabetes Mellitus (DM) in dogs. As a pilot study it is meant to give information to be used in a planned later, larger and better controlled study. The present study hypothesized that suboptimal feeding (high percentage of homemade and table foods), lack of activity and overweight contribute to the risk of DM. Twenty consecutive dogs diagnosed with DM at the Veterinary University Clinic in Uppsala between 2000 ? 2003 were chosen as the experimental group.

Fo?r att implementera en adaptiv niva?reglering av ljudsignaler i en industriell miljo? kra?vs ha?nsyn till ma?nga faktorer info?r en reell implementering. Rapporten avser identifiera dessa faktorer, bedo?ma deras betydelse, samt presentera en grundla?ggande o?versiktlig implementeringsmetod. Fo?rutsa?ttningarna a?r ett verklighetsbaserat scenario, i form av ett nyinstallerat larmsystem i ett kontrollrum pa? ett pappersbruk, da?r ett av huvudma?len a?r att fo?rtydliga ljudande larmsignaler fo?r personalen.Da? fysisk tillga?ng till implementeringsmiljo?n var begra?nsad, samplades ljudmiljo?n sa? att analys av pa?verkande bruska?llors betydelse fo?r niva?regleringen kunde utfo?ras.

Examensarbetet utfördes på Atlas Copco Rock Drills och det gick ut på att uppdatera en borrenhet med Rig Control System. Det är ett datastyrt hydrauliksystem som möjliggör automatisk borrning. För att få automatisk borrning behöver borrmaskinens position mätas med hög noggrannhet och en lösning kunde presenteras som uppfyller det kravet. Projektet startade med att ta fram olika förslag i form av koncept som sedan utvärderades med personal från Atlas Copco. Resultatet blev ett förslag som sedan vidareutvecklades och kompletterades med produktionsritningar och strukturer..

This paper describes and analyzes how individuals and organizations that operate in careers in communications and marketing deal with the search for employees / employers, and how recruiting managers and recruitment consultants are working to create a match between the parties. The study was conducted on behalf of a recruitment agency that offers services in recruiting and staffing for organizations in communication and marketing. The empirical material consists of ten qualitative interviews from three different perspectives on the labor market, recruitment consultants, managers and employees. The interviews were analyzed from sociological and social psychological theories of organizations and individuals opportunities and strategies in today's western labor market. Conclusions that emerged are that organizations need for decreased amount of tied assets provides increased need for temporary employments.