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.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The aim of this study was to get insight into refugee children?s perception about experience of the preparatory class, the transition to the ordinary class and the ordinary class. To get access to my informant?s perspective and also to get a more profound understanding of their experience, I oriented the study in a qualitative approach. This study will highlight the refugee children?s personal experiences and their point of view regarding the schools preparatory class, ordinary class, together with other pupils behaviour against them in the social interaction.

With an attractive trainee program company?s today hope to attract young devoted people. In the frame of a trainee program, there has been a special focus on a formal mentorship in an effort to develop characteristics with the mentor and protégé. Therefore this study discusses the subject mentorship in trainee programs. Which characteristics are affected with the mentor and protégé during a mentor relationship in a trainee program? The aim of the study is to create an awareness and knowledge of the mentor and the protégés understanding of which characteristics are affected in a mentorship relation after a completed trainee program.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

The aim of this thesis is to explore how librarians approach to and knowledge of young people can be seen in their work methods and in activities arranged for young people. I also want to investigate other factors that librarians think can affect how they work. Five interviews were carried out with five librarians who worked with young people at public libraries. The literature review covers; young peoples needs and leisure activities, young peoples attitudes to libraries, activities arranged for them and towards departments for young people at public libraries. Literature dealing with librarians` attitudes and knowledge of young people was also included.

The purpose of this study is to determine which approach preschool teachers from a Reggio Emilia inspired preschool and a traditional preschool have on children, knowledge, learning and their own role in children?s learning. The two pedagogical approaches have different basic visions; Reggio Emilia follows the thoughts of Lori Malaguzzi and the traditional preschool follows the Swedish curriculum Lpfö 98. The main research questions asked were:What view on children, learning and knowledge does the preschool teacher from a Reggio Emilia inspired preschool have in comparison with a traditional preschool?Which role does the teacher believe that they should take regarding children?s learning?What differences and similarities can be identified in the teachers' perceptions?To carry out this study, I used a qualitative research method.

The purpose of this master thesis is to investigate if and how the school library in Linnéskolan in Älmhult is working towards the learning goals that can be find in the different school documents that are represented by the municipality of Älmhult. This includes goals for the school, for the school library and for the subject of social studies in the ninth grade. We also want to investigate if the school library helps the students to reach the learning goals and if there are any factors that can be improved in the school library. We have used an evidence based approach to define factors in the school library that can be improved. In the chapter that describes our theoretical approach, we have also discussed three different pedagogical theories; teacher-centered teaching, individual constructivism and social constructivism.

This paper presents an analysis of history textbooks used in schools in Sweden and Norway. The intention of the research was to study how the history textbooks describe communism and communistic dictatorship mainly during the cold war. The result of this study is that there were no big differences between Swedish and Norwegian history textbooks, but there are, however, some differences in how communism was described between the authors and also over time. Mostly, the books that were written in the post cold war period were somewhat more critical to communism in the eastern Europe (even thought they mainly handled with Stalin´s communism. And they also set quotationmark between Stalin´s communism and the nazi terror during World War two..

This essay examines how the conflict in Libya in 2011 was reported by the Swedish newspaper Dagens Nyheter and the American newspaper The New York Times. The purpose is to examine how the conflict is portrayed and what similarities and differences that exist between the two newspapers. We have used a quantitative content analysis and critical discourse analysis to get our results. In conclusion, both newspapers polarize the conflict to a large extent, resulting in a one-sided and biased account. However The New York Times is more objective and neutral in its portrayal of the conflict..

This essay examines how age, power and agency is represented and reproduced in contemporary Swedish picture books.This is done through a combination of discourse analysis and literary analysis.It uses theoretical perspectives from sociology, and views childhood as a social construct. It sees discourse and language use as both representing and constructing social reality in the tradition of Norman Fairclough and critical discourse analysis. The main results is that the discourses of childhood in the material construct children as a separate group in society, and childhood as a special time in life. Children is portrayed as both social actors and in need of protection from adult themes and worries..

This essay examines the speaking subject in Katarina Frostenson?s poetry through a phenomenological perspective. The study is focused on how the subject appears, the relation between the subject?s inner world and the outside world, and the relation between the speaking subject and language. The purpose of the study is to expand the understanding of questions regarding the subject in Frostenson?s poetry by using a phenomenological approach ? a perspective that is missing in previous studies.

Trough the contact with the HR (Human Resources) department of home care management in Halmstad municipality, emerged from the management a wish for a documentation for what should be included in leadership at middle management level in the future. People in middle management positions have a large impact on the operation staff and are also in charge of the individual corporate performance and its success. As we have previously been active in the management of multiple role configurations, including middle-management positions, we have some prior understanding of the complexity of this position. The study was conducted with the aim to investigate different aspects of what leadership for middle managers in home care management in Halmstad municipality may mean to them. With the help of different theories and models various aspects were analyzed due to the impact of leadership.Due to the studies purpose and questions, two focus groups was conducted and interviews with respondents from both the lower and superior positions in home care management in Halmstad municipality was done.

The corporate world has become increasingly unpredictable and complex. Several companies are dependent on a rapidly developing market. The development has created a positive impact on production but on working conditions it has resulted in increased work pace and load. Psychosocial and stress-related problems has increased. The development has also meant a greater awareness of work environment issues relevant to competition for customers and employees.

ABSTRACTOur work deals with antisocial behavior among elementary school students between 7 and 16years in the school environment. The aim of our study was to examine how school personnelare experiencing antisocial behavior among students from a gender perspective. We were alsointerested to find out what the school's staff has of the experience of the differences andsimilarities between girls 'and boys' antisocial behavior. We used gender theory, when weanalyzed our individual responses to interview questions. We made six qualitative interviewswith low-and high school teachers, assistant principals, counselors and special educationteachers training in Kalmar County.