In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

This study aims to increase the understanding of how some teachers and special education teachers work and relate to pupils with difficulties, and in which way they use guiding documents in their daily work. Over the last four decades the curricula in Sweden have aimed at creating a school for everybody though, without any significant success. Today, many students leave the comprehensive school without grades in the subjects Swedish, Maths, and English. Since the obligatory school was introduced, pupils that have been considered un-normal have been sorted out to other groups and classes, where teachers with special competence have been working.The designation ?a school for everybody? is described in perspective from four different definitions.

AbstractResource efficient manufacturing is a term that has been increasingly applied within manufacturing, where one of the key points is to reduce waste of such forms that do not add value for the end customer. By the Lean principles, there are seven plus one types of waste, in which the definition of the eighth point varies among sources. In this study, the eighth type of waste has been interpreted as the untapped creativity and competence among employees that has not been put to use. From this, our question was incubated; How can you make the most of the employees? untapped creativity and potential within manufacturing? The case study will be developed with empirical data obtained from Dometic Group by conducting interviews.From the gathered literature, it was concluded that the communication between employees contributed to an increased understanding of one another as well as it allowed for improvement in work.

The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The purpose of IFLA:s Core Programme ALP Advancement of Librarianship in the third world is to further the objectives of the library profession, library institutions and library and informationservices in the less developed countries in the third world. This essay deals with how and with what purpose IFLA/ALP managing developing work in the third world. What roles do they consider that the public library could play for development of the society? The essay also deal with purposes that have resulted in the close cooperation between IFLA/ALP and other organizations.till comparing their work with SIDA and UNESCO. Finaly I try to connect this work with a development theory and a global context..

This master of science thesis intends to examine how the established innovation theoriesinteracts with the social and cultural phenomena arising from the reduction in communicationcosts as a result of the development of the internet.The aim is to present a knowledge inventory of attitudes to and experiences of an openapproach, with emphasis on collaborative innovation, in product and service developmentdriven companies in different fields. The studied theories and the empirical results forms thebasis for an analysis of how companies can benefit from the diversified knowledge that existsoutside their borders as well as an exploration of the potential for this kind of knowledgeexchange to act as a catalyst for innovation.The theoretical part of the study is based essentially on two tracks: (1) innovation theories witha focus onopen innovation and user innovation, and (2) a broad review of how theories ofdiversified knowledgeand collective intelligence has become possible to apply in an innovationcontext. The empirical part of the study is based on material obtained from semi-structuredinterviews with respondents from six companies.The results show that companies have implemented unstructured innovation initiatives withoutany formal links to the structured product development processes, which are part of thecompanies core activities. The main conclusions include the following insights: There is a needfor structured links between the unstructured initiatives and the core activities, which makes itpossible to take promising ideas to market. The companies also have to lose some control of theunstructured initiatives; consequently it is impossible to pinpoint what the outcome will be.

Diabetes is a widespread disease, which is increasing in the Western World and even in the developing countries. This entail an increasing strain on the medical service when to nurse and treat patients with diabetes type 2. To support and empower the patients in their choices, which will affect them for life, is a challenge to the nurse. The nurse is an important character in nursing care when patients take a more active part in treatments. The aim of this literature review was to exam the factors, which influence diabetes care.

This thesis aims to explore the process where strategies for music artists are created by record companies. We describe and analyze how decisions regarding signing, distribution, marketing, bookings and co-operations are made. Through our study we find that the strategy process can be described as a pattern according to Mintzberg's definition. The "inside-out" perspective is dominating and the record companies base their strategies on internal core competencies and the artistry and will of the music artist. The underlying causes of this are the uncertainty that characterizes the industry; the focus on social relations; and the importance of cultural legitimacy..

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Background: Etiquette has become vital in business relationships. In today?s competitive business climate signs indicate that social competence affect whether a business deal is settled or not. This type of competence could be of crucial importance at a first business meeting and it also plays an important role for future business relationships. Business etiquette is therefore, within the world of business, an interesting area to study.Purpose: The purpose of this essay is to clarify what knowledge and understanding companies, listed on the Swedish stock exchange, possess towards business etiquette, their viewpoint on etiquette education and finally to ascertain whether or not those companies perceive business etiquette to be pivotal to success.Methodology: In order to attain our purpose of this essay we found it most suitable to utilize both a quantitative and qualitative research method.

ABSTRACTTitel: Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen?Nivå: C-uppsats i företagsekonomiFörfattare: Gabriella Isaksson, Sofie WallbergHandledare: Per-Arne WikströmDatum: 2013-03-21Syfte: Syftet är att beskriva hur revisionsbyråerna kan arbeta med olika kompetensutvecklingsåtgärder för att få sina anställda att lyckas på revisorsexamen och därmed bli godkända revisorer.Metod: Vi studerade teorier om kompetensutveckling och undersökte hur revisionsbyråerna arbetade med olika kompetensutvecklingsåtgärder. Efter detta utvecklade vi en modell som var anpassad efter revisionsbyråernas arbete med kompetensutveckling. Vi genomförde sedan en enkätundersökning bestående av både öppna och slutna frågor med tentander från Big-4 byråer som skrivit revisorsexamen med godkänt resultat hösten 2011 eller våren 2012.Resultat & slutsats: Det visade sig att ett flertal kompetensutvecklingsfaktorer, bland annat utbildning och uppföljning, varit betydelsefulla för tentandernas prestation på revisorsexamen. Andra åtgärder, såsom utvecklingssamtal och mentorskap, var inte betydelsefulla för själva prestationen, utan hade större betydelse i andra sammanhang.Förslag till fortsatt forskning: Undersöka vilken påverkan kompetensutvecklingsåtgärderna har på prestationen "högre revisorsexamen".Uppsatsens bidrag: Studien bidrar till en ökad förståelse om vilken inverkan olika kompetensutvecklingsåtgärder har på prestationen på revisorsexamen och ger därmed revisionsbyråerna en möjlighet att genom planering hjälpa sina anställda till att nå ett godkänt resultat på revisorsexamen.Nyckelord: Kompetens, oberoende, kompetensutveckling, revisorsexamen, godkänd revisor..

Today it is mandatory for every college or university student to pay a union fee to their student?s union. The fee is mandatory and is a payment for writing examinations, receiving grades. The fees purpose is also intended to secure the education quality and student influence. In the presence of the abolishment of the union fee the Swedish student?s unions stand before an uprising competition between themselves and most likely a decrease in membership.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.