Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Because of the situation around the world with war and poorness many people need to leave their homeland and find safeness in other countries. A big amount of this group is children without company of an adult, so called unaccompanied children. The numbers of unaccompanied children who seek safeness in Sweden grow every year. The aim of this study was to investigate how social workers in four municipalities in south of Sweden experience their work with investigating the needs of unaccompanied children. The aim was also to investigate how the social workers experience their opportunities to meet the children?s needs with personalized interventions.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

TitleThe profession of Children's Librarians. Identity and vocation.AbstractThe aim of this Master's thesis is to investigate the professional identity of Children's Librarians in order to contribute to a deeper understanding to the professions of librarians. This places the thesis in the field of Library and Information Science that studies the profession. The definition we use to understand profession suggests that all librarians take an active part in negotiating their professional role and library enterprise.Our empirical material consists of interviews with eight Children's Librarians. Using a qualitative method was the best way to gain an understanding for the participant's own experiences of their professional identity.

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

Civilekonomuppsats i företagsekonomi: Redovisning. Ekonomihögskolan vid Linnéuniversitetet i Växjö.Titel: Revisionsbyråers organisering kring balansgången mellan profession och vinstintresse.Författare: Therese TimmHandledare: Ulf Larsson OlaisonInledning: Revisionsbyråer utgör organisationer som drivs av å ena sidan en profession, å andra sidan en vinststrävan. Två faktorer som delvis kan stå i kontrast till varandra, men som både är nödvändiga för byråerna att ta hänsyn till. Den här studien kommer att behandla ett antal särdrag som revisionsbyråer använder sig av för att organisera sig kring balansgången mellan profession och vinstintresse.Problem: Hur organiseras revisionsbyråer för att hantera balansgången mellan profession och vinstintresse?Syfte: Syftet med min studie är att förstå hur revisionsbyråer organiseras för att hantera balansgången mellan profession och vinstintresse.Metod: Min studie har genomförts genom flerfallstudier på tre fallbyråer.

Preschool is a place where children, parents and teachers meet. Preschool is for children but also for the parents, they should feel confident about the place where they leave their children. We who made this study have a common interest to examine how teachers´ attitudes to parental contact in preschool works. The purpose of this study is to examine how teachers relate to parental contact.What do the educators think of their professionalism in the profession? Do educators believe that parental contact is important? And how do they work to obtain a good parent contact?The study has three questioners holder: How does teachers relate to parental contact in preschool?What do the educators think of their professionalism in the profession? And how visible educators child development and learning in daily contact with parents?We chose to do qualitative interviews with four preschool teachers at two different preschools in Sweden, to seek answers to our questions.

This text answers the questions how do we define what a campus is, how the concept of the campus came to exist and how it is used today, and how the Blekinge Institute of Technology (BTH) campus can be designed according to site conditions and the conclusions drawn from case studies at Chalmers University of Technology and Karlstad University. The purpose of the case studies is to gain insight into their campuses advantages and disadvantages. This finally results in an interpretation of how the Blekinge Institute of Technology campus can be planned. A campus is the area of land on which a college or university and its surrounding buildings resides on. Campus as a concept meant a field at first, it later evolved at American universities due to their design of college campuses.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

This thesis investigates and emphasises on the way students at Växjö police academy describe their socialization into their profession as police officers and the creation of profession identity. The scientist?s main questions are: In what way do the students at Växjö police academy describe their socialization process into the police profession? What role does the organisation play in the socialization process of the police students? How do the students develop their police identity? Which qualities are encouraged? The study is based on qualitative interviews with nine police students, performed in groups of three. Group theory, role theory, and organization theory are applied to the material to provide an understanding through which it is possible to understand the process of socialization. The study shows that there seems to be patterns in the description of a professional identity.

AimThe main aim with this study is to research weather there are differences in applied sportpsychology activities between Sweden and Serbia, with a focus on competitive sports andperformance. What are the differences and similarities, and in which way is the sportpsychology helping the sportsmen and sportswomen? The main goal with this study is tocome to conclusions that can be of importance to both countries development in applied sportpsychology activities.MethodFor this study the qualitative method was used and the design is descriptive and comparative.A practical comparison in the form of interviews has been done. Eight persons wereinterviewed at different times, four in Sweden and four in Serbia, one researcher in sportpsychology, one practitioner in sports psychology (a common term for a sport psychologist,mental trainer, performance coach etc.), one sports coach and one sportswoman in eachcountry. For the interviews an adequate interview guide was designed and used.ResultsPractical application in the form of various training opportunities within the sport psychologyfield, sports psychology advisory services and research in sports psychology are applied to agreater extent in Sweden then in Serbia.

AbstractThis essay is an investigation where I try to gain an increased knowledge of the three assistants? (in the mentally disability profession) opinion about their education and their first years in their profession. I have also tried to answer the questions whether the course mentally disability/functional gives the students a good start in their profession, if there are any flaws or if something is missing in the course or if they can think of any improvements to make the course better.This investigation is performed as a qualitative interview study where three women were interviewed about their education and their first years as assistants? (in the mentally disability profession). All the interviewed women have been working in the care activity for two or three years since they graduated.

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.