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.

The occurrence and degree of osteochondrosis was studied in 64 pigs raised in conventional systems (45) or organically according to KRAVs principles (19). In this blind study the growth plates of distal radius and ulna were examined macroscopically and radiologically searching for pathological lesions. One significant difference was shown in this study. Conventionally raised pigs diagnosed with osteochondrosis had more severe lesions in the distal growth plate of radius and ulna than the corresponding group of pigs raised organically. No significant difference was shown between the groups when all pigs were included. .

Kompaniledningen har uppträtt som förmyndare för hela förbandet och har ej lämnat ansvar till helt vuxna soldater som alltså inte är grundutbildnings-ungdomar. Från början jobbade vi alla järnet men befälen körde GU-stuket och tog civilisten ur oss varvid självständigheten och initiativförmågan försvagadesDessa ord från soldater finns nedtecknade i avhandlingen Militärt ledarskap som undersöker ledarskapet under internationella insatser och påvisar en brist i ledarskapet. Försvarsmaktens nya personalförsörjningssystem innebär att förbanden kommer att bestå av anställda soldater och den erfarenhet som Försvarsmakten har av anställda soldater är från de som befunnit sig på internationell tjänstgöring. Ett framgångsrikt ledarskap under internationell tjänstgöring torde därför kunna verka som en inriktning för hur ledarskapet skulle kunna vara i den nya Försvarsmakten.Denna uppsats söker svar på hur en chef som uppskattas av anställda soldater kan vara, om utvecklande ledarskap är aktuell som modell och om uppdragstaktik är en metod att leda anställda soldater med. Slutsatserna är att soldater uppskattar ledaregenskaper som ärlig, rättvis, förebild, engagerad och lyhörd.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

The focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

Syfte: Syftet med denna studie är att undersöka om, och i så fall hur, svenska ledare anpassar sitt ledarskap i mötet med andra kulturer. Tyngdpunkten ligger på att undersöka ledares reflektioner omkring kultur och ledarskap samt ta reda på hur interkulturella erfarenheter påverkar arbetsrollen och ledaren som person.Metod: Uppsatsen arbetar med en kvalitativ undersökningsmetod, tre intervjuer ligger till grund för det empiriska materialet. Litteratur och artiklar inom områdena ledarskap, kultur och kommunikation har studerats för att samla information till den teoretiska referensramen.Resultat och slutsats: Vi har kommit fram till att man som ledare verksam över nationsgränser blir tvungen att anpassa sig i mötet med andra kulturer. Ett situationsanpassat ledarskap är därmed nödvändigt. Interaktionen skiljer sig från kultur till kultur, därför bör man känna till de skillnader som råder.

The aim of our study is to explore which norms that exists in the home care service, who is sending those norms, how are they maintained and how do they affect the interactions between staff and manager? We want to deep en our knowledge about home care service as an organization and increase our understanding for the psychosocial work environment and also the importance of leadership. We mean to read the organizational culture that exists which allows us to deal with the values that influence the behavior in the organization.The study is based on a qualitative method. The data consists of two focus group interviews, one with managers from the home care service - organization and one with staff from the same organization. T he interview with the managers consisted of five participants and the corresponding figure for the second interview with the staff was eight participants.The theoretical viewpoints have been communication - theory, organizational theory and Foucault´s th eory of power.Our result indicate that norms are something that unconsciously controls us and that we have learned that there are consequences when you step out of what is normative for the group.

SAMMANFATTNINGIntroduktionKommunikationen i ett vårdteam har stor betydelse för samarbetet kring en skadad patient. När kommunikationen brister kan det leda till sämre omhändertagande av en traumapatient. Ledaren för teamet har en betydande roll för teamarbetet. På Försvarsmedicincentrum i Göteborg tränas teamen med medicinsk simulering med fokus på teamarbete.SyfteSyftet var att undersöka hur kommunikationen erfors och påverkade samarbetet inom teamet under en medicinsk simuleringsövning.MetodFokusgruppintervjuer genomfördes av teamen efter en övning i medicinsk fullskalesimulering. Frågorna var semistrukturerade.

The organic farmland is increasing all the time and the goal is that 15 % of the Swedish farmland will be in organic production in year 2010. The organic production needs new and more effective ways to control weeds, and there is the row harrowing coming as a good complement to the conventional weed harrowing. In this experiment is weed harrowing whit different row spaces and row harrowing with a spacing of 25 cm compared. Then are the weed picked and the weight taken of them. The yield is compared in the 7 different ways of treatment. The results is not showing any significant differences in yield even when the row spacing is 25 cm instead of 12,5 cm. Even the spring wheat that is a sensitive crop and has bad tillering is doing well in this experiment. Now with modern technology where the row harrow is controlled by a camera that making the row harrow to follow the rows is it the soil coverage of the crop that is the limit for the speed. With wide machinery is the very good coverage even with a row harrow..

This degree project concludes the Innovation and Design Engineering programme at Karlstad University. The project was carried out by David Brocker, Erik Hallberg and Andreas Hertzman during the spring of 2006 and corresponded to 15 weeks of work per student. Assigner was Martin Larsson at Arexor and instructor at Karlstad University was Monica Jakobsson.Arexor has a patent to a construction of an electrical skirting board with moveable wall sockets, called Electrical Track System. The lowest parts of the interior walls along the floor are today almost always covered by a conventional skirting board. Arexors patented product replaces that with the possibility to move and increase the number of wall sockets by choice along an electrical skirting board.

This study aims to describe how a company behind a well-established brand in the fashion industry has strategically chosen to communicate with their target market. Interviews with four individuals in different positions within the company have generated qualitative data, which is presented and analyzed in relation to the theoretical frame of reference in this study. The results show that the company does not use conventional marketing, but relies rather on marketing based word-of-mouth generated by its customer base due to its unique store concepts. Previous research has shown that this type of marketing strategy is effective and beneficial to the brand equity, a conclusion that is demonstrated to also apply to the survey object of this study. Furthermore, it is also shown that this is largely due to the distinct and coordinated image that the company maintains through strict standardization..

This study forms part of the R&D project "Improved survival of bird chicks in organic fields" managed by the Rural Economy & Agricultural society in Uppsala. The skylark (Alauda arvensis) is a species that has decreased drastically in Sweden as a consequence of more intensive cropping. Studies in England have shown that skylark reproduction can be greatly improved within conventional fields, at a low cost, by establishing patches of bare ground (skylark plots). Within conventional farming, herbicides can be used in case a weed problem arises due to implementation of these skylark plots, whereas this is not allowed in organic farming. This study examined the effects of skylark plots on the weed culture in organic autumn-sown (winter) cereals and whether weeds might cause long-term problems to farmers. The study was conducted in two parts; a field study and a review of the literature regarding the weeds observed. The field study was carried out in 2007 during three weeks in June and three weeks in July, on eleven organic fields with winter cereal in the vicinity of Uppsala.

In this study I will analyze how men who buy sex interact with one another on two different Internet communities: ?Sekreterarakademin? and ?Flashback?. This analysis is carried out in an attempt to challenge the conventional image of the man who pays for sex.The aim is to examine the role of Internet forums for men who buy sexual services related to cross-border, both in terms of standard borders, gender boundaries, boundaries of sexuality and masculinity. I will also attempt to investigate what opportunities that are available to overrun different borders and how these opportunities affect the conditions of the various players. I will evaluate theories such as homosocialtet, hegemonic masculinity and normalization used by KAST (Köpare Av Sexuella Tjänster, the Swedish public support for clients of sexual services) and which are partially consolidated in studies published by KAST concerning issues related to internet based prostitution..

Studies have shown that politicians are significantly more likely to become victims of violent crime than other citizens in Sweden. In fact increasing political rank and engagement are directly proportionate to increased risk for violence. Threat towards politicians is not only dangerous to the individuals involved but also to the democratic system as a whole.Political scientists the world over have done a lot of research on democracy, but I have been unable to find a single method or theory that examines how violence, threat and harassment affect political leaders and democratic systems.The aim of this study is to expand the existing model made by Tommy Möller, professor in political science. In his model he presents 11 factors that affect political leaders ability to act. My aim is to develop his model by adding a 12 th factor ?violence, threat and harassment?.

In nature there are about 4,500 minerals identified. These can roughly be divided into two groups, opaque phases and non-opaque phases, with the exception that some opaque phases also may act as a non-opaque phase in different circumstances. The division is made on the basis of the optical properties. Opaque phases are nontransparent, which means that a different type of microscope must be used. A conventional microscope uses transmitted light while the microscope for opaque phases or the ore microscope uses reflected light.