Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Det coachande ledarskapet är ett ledarskap som fokuserar på samspelet mellan ledare och medarbetare. För att studera detta ledarskap så har syftet med denna undersökning varit att undersöka upplevelserna av detta ledarskap som personer med beteendevetenskaplig utbildning har. Resultatet visar att undersökningsdeltagarna värderar relationen mellan ledaren och medarbetaren som det grundläggande i ledarskapet. Förutom det coachande förhållningssättet i ledarskapet så handlar det också om hur ledaren är och vilka egenskaper han eller hon har. Det viktigaste är att ha kunskap om sig själv och sitt eget beteende som ledare och här är emotionell intelligens betydelsefullt.

This report is a hermeneutic analytical study of a practical pedagogical situation. For three occasions I observed my own practice as a dance teacher and how a moment, choreographic approach in the governing documents for upper secondary school GY11 was executed in a group of dance students. The part is formulated in the course objectives for the courses on the arts program under the topic Dansgestaltning with focus on choreographic approach. The study is based on a socio-cultural thinking but also takes into account the prevailing gender theories and focuses on how the process of formulation level, through the transformation level is portrayed in the realization level of the dance regarding choreographic approach. The study illustrates educational research from both a dance perspective and a school development perspective.

The purpose of this qualitative study has been; how social bonds are interlaced between the social worlds contained within the analytical division of ?outside Internet? and ?within Internet?. What happens with the social bond as the individual oscillate between this analytic bisection? This purpose raises important questions of the use of Internet in everyday life.A new stance is taken toward studying the Internets integration into everyday life. The focus is adjusted to the importance of emotions.

The intention of this study was to create an understanding of how multi-professional interaction could convert into inter-professional collaboration, which takes advantage of and acknowledges the individual professional identity. The intention was to understand the meaning of collaboration through the study of meetings between professionals who use different symbol systems. In particular, we wanted to study inter-professional interaction from a symbolic interactional perspective with a focus on Self, Identity, Symbols, Meaning and Professional community. The employed method was semi-structured interviews with ten questions. A convenience sample was used to identify working groups composed of different professions, such as teachers, social workers and therapy assistants.

This Bachelor?s thesis is about bossless organizations. We have observed that the hierarchical structure that the majority of organizations is structured by today is a remnant of a time long gone, and can be an obstacle for independent thinking and responsibility inside organizations. We want to question the accepted perception that an organization is best structured in a hierarchic form.The purpose of the thesis is to provide an understanding of how a bossless organization works and to give a concrete explanation of the consequences of this kind of organizational structure.The thesis is of a qualitative nature and is designed with an inductive approach at an organizational level. We conducted a case study on a bossless company and supplemented this with secondary sources from three other bossless organizations.It concludes that the bossless approach can work and that there are a number of advantages to benefit from it.

This is a study of how emotional engagement can be measured and be taken into account in the development of websites. We believe that emotions become relevant only when viewed in correlation to how users experiencing a webpage. In this study, we developed a tool for use together with user tests where the information about the user's emotional engagement can add new value to the evaluation. The tool allows the user to mark, on the website, his/her emotions and level of engagement represented by colored circles, generating quantiative data on how users feel about the website. The tool is part of a method for evaluating the emotional engagement that we have developed which consists of user testing supported by the tool and accompanied by interviews..

The purpose of this study is to illustrate teacher humor by critically examining it from an interpersonal- and humor communicative-perspective; and to discuss teacher interpersonal humor communication-skills in relation to the Swedish high school curriculum, collegial relationships and pedagogical aspects. The study?s empiric material consists of semi-structured interviews with six high school-teachers currently working at the same school, but of different age and gender. The interviews indicate that the informants all have developed humor competence, an interpersonal communicative-skill that allows them to use humor efficiently. Moreover, the result demonstrates that the teachers have various humor approaches but that they all use humor in the classroom for much of the same reasons.

This paper aims to describe and elaborate on a recent discursive change within the new-age movement. Since the seventies and the publishing of speculative popular science books like The Tao of Physics by Fritjof Capra and The self-aware universe by Amit Goswami, the idea that quantum physics resonates with spirituality has become the topic of hundreds of books and movies.The quantum-spiritual discourse has three distinct ways to approach quantum physics in its discussion on spirituality: The parallelistic approach which emphasizes the similarities between eastern philosophies and modern physics, the monistic-idealistic approach which tells us that mind is the foundation of matter and the scientific spiritual approach which tries to explain spiritual claims scientifically. In the quantum-spiritual discourse, quantum physical phenomena (e.g. non-locality and entanglement) are being called upon to validate metaphysical statements. The primary assumption of the discourse is that the shift of paradigm due to the establishment of modern physics also is a shift of paradigm of spirituality.With the object to examine the common claims made in the discourse, cross-references between spiritual arguments and facts of quantum physics are being made.

The purpose of this qualitative study has been; how social bonds are interlaced between thesocial worlds contained within the analytical division of ?outside Internet? and ?withinInternet?. What happens with the social bond as the individual oscillate between this analyticbisection? This purpose raises important questions of the use of Internet in everyday life.A new stance is taken toward studying the Internets integration into everyday life. The focusis adjusted to the importance of emotions.

This research aims to determine teacher perceptions on alcohol- and drug use among students, as well as how they implement the municipality framework against alcohol and drugs. The research was carried out in a midsized town in the centre of Sweden. It is characterized by an inductive approach and was performed through a qualitative method. Results were analyzed from a hermeneutic approach, and theories used are system theory, salutogenic approach and Mead?s symbolic interaction theory.

Caring for children at hospital with palliative care needs arouses different reactions in nurses and depends on what prior knowledge and experience nurses have. To besides shift focus from to care children palliative to care curative is further a strain and an emotional changeover. The aim of this study was to illuminate nurse?sperceptions about caring for children at hospital with palliative care needs, and how they shift focus of care between children with palliative care needs and children with curative care needs. The study has a qualitative approach and data were collected with interviews from two focus groups.

The aim of this thesis is to study whether social welfare secretaries experience occupational pride and what affects this feeling. Previously made research indicate that occupational pride is essential for performance and work-related health. Research has also shown that social welfare secretaries often experience unhealthiness due to working conditions and a lack of professional self-esteem.This thesis is based on four qualitative interviews which have focused especially on critical incidents, according to the critical incident technique. This study has a hermeneutic, interpretative approach. As a theoretical framework, Pierre Bourdieu? s theory on social space and positions aswell as Aaron Antonovsky´s theory on Sence of coherence have been used. The result shows that the interviewed social welfare secretaries do experience occupational pride.

För att undersöka vad som motiverar människor att arbeta ideellt inom idrottsföreningar med Self-Determination theory och Functional approach som grund, samt om det råder någon skillnad beroende på ålder och antal timmar människor lägger på sitt ideella engagemang, skickades en enkät ut till ideellt engagerade i fyra olika idrottsföreningar. Av de 125 deltagarnas resultat visade det sig att de yngre deltagarna i högre grad motiverades av karriärfunktion i Functional approach. Kontrollerad motivation från Self-Determination theory var vanligare bland dem som spenderade över tre timmar på det ideella arbetet. Gemensamt för deltagarna var att de i störst grad drevs av autonom motivation från Self-Determination theory, det vill säga den inre viljan att göra något. Detta tyder på att det var självutvecklande, egenvinnande motiv som motiverade denna studies deltagare till ideellt arbete..

This article elucidates the professional dialogue between student teacher and supervisor and it´s conditions as a supervising method in professional academic education. The aim of the study is to discuss how students articulate the conditions of the professional dialogue and the positioning of themselves and supervisors are made. The student taped discussions were analysed. Inspired by positioning theory we analysed the students discussions in order to interpret and elevate patterns showing the conditions concerning the professional dialogues for the students teacher education. The main findings are the students positioning themselves as listener and the supervisor is positioned as communicator of rights, obligations and oughtness.