Syfte: Uppsatsens syfte är att, utifrån ett trovärdighetsperspektiv, studera om det är att föredra att anlita sakkunniga biträden från externa revisionsbyråer eller från kommunala revisionskontor. Metod: För att uppnå uppsatsens syfte har vi inledningsvis skapat en teoretisk förståelse för ämnet för att sedan använda denna kunskap som underlag för vår empiriska undersökning. Således har vi valt ett deduktivt angreppssätt. Vi har sedan valt en kvalitativ undersökningsmetod för att kunna få en djupare förståelse för ämnet samt få möjlighet att analysera under arbetets gång.Teoretiskt perspektiv: Det teoretiska materialet har samlats in genom studier av facklitteratur och statliga utredningar.Empiri: Det empiriska materialet består av personliga intervjuer, intervjuer per telefon samt intervjuer per mail. Vi har med hjälp av dessa intervjuer velat ta reda på hur olika sakkunniga biträden ser på sin kompetens och sitt oberoende.

The aim of this paper is to examine the youth library PUNKTmedis' work methods to adapt itself to the youth. Improved communication with this user group is the starting point for the new work methods. We have chosen to view the increased cooperation between the library and the youth as an adjustment to market demands. We have noticed the possible existence of an antagonism between on the one hand the traditional role of the public library of adult education and on the other hand an adjustment to the market demands. Adult education and the adjustment to market demands is seen as contributing to the image of PUNKTmedis.

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.

The aim of this study was to enlighten social workers experiences of social networks direct influence in Swedish social services, and in which ways those influences are manifested. Some of the issues that are being explored in this study are: The separation of the private sphere and professional duties; boundaries and dual relationships that occurs inside social networks; the use of social networks as a control-instrument in authority exercise towards clients; and social networks arising impact on social work. The empirical material was collected with nine qualitative interviews with social workers stationed at different social service departments in a Swedish municipality. Also one qualitative e-survey was sent out to, and answered by four social workers with a managerial position in the same municipality.The results reveal that several informants have experienced different problematic situations involving clients within the social networks. This study shows that the informants are very restrictive with what information (text and pictures) they publish on their facebook-profiles, because of their position of authority and the awareness of the possibility of always being watched.

The explosion of information technology has given users direct access to an ocean of information. Increased availability puts increasing demands on the ability of students and researchers to search for, filter, and structure information. In response, the role of the research library has shifted from being primarily an information resource to being an educational resource with a focus on teaching users what is known as information literacy. This thesis is a study of user-education at the Karolinska Institute Library KIB, the largest medical library in the Nordic countries. KIB has invested significant resources in developing user-education, and has a full-time user-education developer and a formal pedagogical platform for user-education.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

AimThe aim of this study was to investigate if the Swedish elite soccer teams, both males and females, have preventive strategies to reduce the risk of muscular injuries in the posterior thigh.MethodA survey was created and sent by mail to all (n=28) Swedish elite soccer teams in allsvenskan (both males and females) to be answered by the head of physical exercise within each team. A pilot study regarding the survey was performed by two soccer coaches on elite level and was revised afterwards. The survey was conducted between May through July 2013. In total, 18 soccer teams participated in this survey.Results10 soccer teams did not respond to the survey, which resulted in a drop out of 36%. Preventive strategies to reduce the risk of muscular injuries in the posterior thigh existed in 16 of the teams.

Forskning kring moderns upplevelse av förlossningen är väl täckt men faderns upplevelse är ett inte lika utforskat område. Idag närvarar fadern i stor utsträckning vid förlossningen vilket väcker behovet av att identifiera och beskriva hans upplevelser eftersom dessa utöver fadern även påverkar modern, barnet och familjen som helhet.Syftet med denna studie var att belysa faderns upplevelse av förlossningen.Studiens metod var systematisk litteraturstudie med sökningar utförda i databaserna Cinahl, PsycINFO, Science Direct och PubMed/Medline under åren 2003-2008. Sammanlagt inkluderades sju artiklar vilka granskades och kvalitetsbedömdes utifrån granskningsmallar för kvalitativa och kvantitativa artiklar. Resultatet i artiklarna kodades, kategoriserades och sammanställdes för att sedan nedskrivas under den slutgiltiga rubriken ?faderns upplevelse av kontroll? med subkategorierna: ?innebörden av förlossningsrelaterad rädsla hos fadern?, ?faderns upplevelse av delaktighet under förlossningen? samt ?faderns helhetsupplevelse av förlossningen?.Resultatet visade att fadern upplevde mycket rädsla relaterat till förlossningen och rädslan berörde främst partnerns och/eller barnets liv och hälsa.

In the last years people has become more aware of issues regarding corporate social responsibility. This has led to a more thorough control of big multinational companies, which are often held account of violating social, ethical and environmental values. The term most often used for this is corporate social responsibility (CSR). H&M is a Swedish multinational company and the concept of H&M is fashion to a low price. The material most often used in producing clothes is cotton.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The purpose of this paper is to identify significant factors of influence for the co-existence and team climate within working groups, and to examine their impact on the psychosocial work environment within a group. Team climate and interaction affect every individual in a group. The manager, however, is the one formally accountable for the psychosocial climate in a working group, which is the reason why this study uses the management perspective.As an introduction to the empiric study, an overview of the existing literature within the field was made. A qualitative method is used and the empiric data is based on semi-structured interviews. The study comprises six interviews with department managers within the Social Services in the City Council of Stockholm.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

Lately, more and more music festivals have emerged in Sweden. People?s desire and need to visit these events only seems to increase. Cultural tourism and music tourism has developed into a significant and important part of the experience industry and it employs more and more people within the tourism industry. The purpose of this paper is to investigate which effects this can have on the local community.

One of ABB Power Systems´s business areas is HVDC (High Voltage Direct Current) technology. HVDC is used for transmissions for both short and long distances. One of Power Systems?s products is called HVDC Light. HVDC Light is a relatively new technology for power transmission, but have before only been used for motor drives applications.