In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

The purpose of this graduate work is to seek knowledge about how children?s right to participation and influence is interpreted and understood in a specific context and also to examine how this right can be conditioned and shaped by the pedagogical practice of early childhood education.The focus of this study has been to examine the arguments and attitudes towards the right to participation and influence as a pedagogical practice as it is understood in early childhood education. Additionally, I have been interested in studying the affordances and restrictions that early childhood educators experience when dealing with children´s right to participation and influence.The platform used for data collection is Facebook and the informants recruited were active participants in forums regarding democracy in preschool education. In the second phase of the study I conducted online focus groups with these participants.For the analysis of the material I have adopted a poststructuralist perspective, starting from Jaques Derridas philosophical texts and use of deconstruction.The results show the complexity in early childhood education´s democratic mission. What becomes clear is the importance for the teachers to adopting an open, ethical and democratic approach in order to make children´s right to participation and genuine influence possible in the everyday reality of early childhood education. .

Purpose of this thesis is to study the impact of wind turbines on their surroundings. It also aims to analyze how the communication looks between the authorities, the planner and local residents prior to the establishment of wind turbines in Lännäs/Odensbacken in Örebro, where three wind turbines set up in a group.The results of this survey show that the participants experience themselves not as especially disturbed of the turbines in the form of large noise, shadows, and sleep disturbance indoors and outdoors. Participants felt that no change had taken place on the natural environment (52%) since the turbines became operational. It was 49% of participants had got no information about the establishment of Örebro Municipality, Örebro County Administrative Board or Wind Power Company. Scientists/­experts had the highest confidence of 86%, politicians and the media/journalists had least confidence.

The purpose of this thesis is to through brand communication and Red Bull?simage examine how they position themselves as leaders on the Swedish energydrink market. We chose relevant theories within buzz marketing, word ofmouth, sampling and events. Our method of preference was quantitativequestionnaires which we spred through email to students at the LinneausUniversity and other social networks such as Facebook and blogs. Our empiricalstudy is based on our questionnaires and information about Red Bull.

Vårt syfte med uppsatsen är att undersöka hur sex elever på högstadiet förhåller sig till slöjan.Hur skiljer sig deras åsikter åt beroende på vilken religiös, kulturell eller etnisk bakgrund detillhör? Resultatet har vi fått fram genom att utföra två kvalitativa gruppintervjuer av lågstandardiserad karaktär. Vi kommer i uppsatsen fram till att de sex elever som vi intervjuathar en sekulariserad syn på slöjan. Vi kommer även fram till att åsikterna och kunskapernahos de sex eleverna inte skiljer sig avsevärt åt beroende på vilken religiös, kulturell elleretnisk bakgrund de tillhör..

This study investigates the teaching strategies of four teachers, and determines which teaching strategies give better results in mathematics at the middle school level? Result here means the knowledge level of the students. The result has been measured through leave out a mathematical test, which I leave out designed. Teaching strategies have been assessed through interviews with teachers and observations of their lessons.My study shows that to go through the lessons thoroughly in the traditional way, and open discussions with the whole class are best for students achievements.The information available, however, is too limited to draw some general conclusions, but my study can be seen more like a counter-example to the general praxis that is short lectures and individual assessment with one to one communication when teaching mathematics..

The aim of this study is to find and highlight the differences and similarities in the strategic communication in two real estate businesses with different proprietaries. In order to achieve the purpose, theories and previous research on public relations, strategic communication, mediatization, framing and new public management has been used. The study was conducted through interviews with two different organizations, Lerstenen who is based in Umeå, and Övikshem who is based in Örnsköldsvik. The analysis and results showed that the key difference between the firms was the spontaneity that influenced the private one, in contrast to the public firm that relied on solid structures to manage their communication. The results also showed that differences in basis conditions both allowed and hindered the possibilities with the communicative efforts that the two firms could do..

This is a qualitative study about Art transformation and commodification in the digital age. The study applies a rhetoric analysis with the aim to understand how art sellers, gallery owners and entrepreneurs take part in this transformation process through their websites? presentation texts ?about us?. The analysis is related to communication theories but it is also inspired by other theories such as Gramsci?s hegemony theory and Bourdieu?s cultural critical theory.

This project aims to explore how to create a working concept-based flower shop visual identity, with focus on brandig, eco-branding and visual communication. My main question is: How do I create effective visual communication for an ecological flower shop? The results of this thesis are that there are things to consider when creating a visual identity with an ecological concept. The most important question is if there is any benefit for your company to go green, otherwise positioning of your company will be hard. What I realized during the design part of my project was that if I use the methods described in this thesis and consequently applying my choices after the flower shops identifying words, a working concept-based visual identity will be possible to create..

This qualitative study is aimed to explore the leaders? experiences of difficult conversations in their work. We have examined if they take on a different role during the difficult conversations and how communication can affect their leadership during the conversation. We have also examined the importance of the leaders? ability to distance themselves from the sensitive subject and situation, to maintain their role as leaders.

The effectiveness of communication in the Swedish healthcare system context has long been the subject of debate. Issues stemming from usability, accessability and interpretation affect the lives of patients, and yet the vocal groups in the healthcare communication debate are patients and administrators, not healthcare professionals. With the advent of eHealth services and new demands being put forth on the ability of healthcare professionals' to handle increasingly numerous and innovative systems, it is of more importance than ever to understand the healthcare professionals' work context. This article is based on interviews with five healthcare professionals concerning their views on electronic health records (EHR), eHealth services, trends in healthcare services development in Sweden, as well as their views on the future of eHealth solutions and health information technology (HIT). Analysis of collected information shows an apprehension among healthcare professionals towards electronic communication, as well as a dissatisfaction with the usability of modern healthcare systems.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

The purpose of this study is to examine if, how and why history teachers work with local history projects in education. The results will be analyzed based on a theory of the uses of history. I also investigate, through group interwiews with students, if and how students? historical consciousness may develop through teaching about local history. The result is a variation map of teachers? different uses of history and how students historical consciousness can manifest itself.The results of the study shows that all the teachers interviewed uses local history projects in education.

The first of May 2007, a decision from the Swedish Board of Fisheries about a Swedish prohibition of eel fishery got legal force. This prohibition is one of the most challenged decisions that the Swedish Board of Fisheries has taken. In the town Karlskrona in the southeastern part of Sweden the prohibition has got a lot of attention in local media. Early in the debate, it was clear that the actors active in the archipelago of Karlskrona were against the prohibition. The aim with the master thesis is to investigate different actors' opinions and view of the prohibition of eel fishery, today's management of the resource and how the actors' think that the communication between the actors involved in the management of eel and eel fishery works and what need to be changed to be able to develop a sustainable management of the eel in the future.

The aim of this study is to investigate the discourses of widening recruitment to higher education in some political documents from the 21st century. The scientific method applied is critical discourse analysis as developed by Norman Fairclough. This implies the analyses of the actual texts, the social practice as well as the discursive practice, i.e. the conditions under which the texts are produced, distributed and consumed.The major results include four discourses: a post-modern discourse, a neoliberal economic discourse, a political discourse of multi-culturalism and a modern discourse with its roots in the 20th century?s discussions about social imbalance in recruitment to higher education.