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 contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

To read and understand are essential competences for everyone in our society; at the same time reading comprehension among Swedish pupils is on the decline. The Swedish school must therefore try to improve their instructions to increase the students' reading comprehension. The aim of the study was to describe how three reading comprehension strategies, if possible, could improve the reading comprehension for the students, including children with learning disabilities, when reading texts of natural science in a third-grade class. The three strategies that were introduced were: to activate prior knowledge, to structure information and to record contents. The questions of the study were: How are the three strategies introduced in the classroom? Can the children with learning disabilities see any benefits for their reading comprehension when working with the strategies? How do the children with learning disabilities experience working with the strategies? Can the teacher see any benefits when working with the strategies? Is it possible to see any differences among the students' results, before and after completed intervention? Method: The results have been collected through observations and qualitative interviews, which make this a qualitative study.

This thesis investigates strategies used to include students with language disabilities in schools and whether they differ depending on the age of the students. A interview guide for qualitative interviews was used to interview two groups of respondents (teachers with longer and shorter experience) The material was categorized according to students ages (grade 5 and below respective grade 6 to 9) The results show that there is no common plan for how to work with children with language disabilities in the investigated municipality. However, similar strategies are used for both groups of students, but how the strategies are applied differs..

The purpose of the study was to examine what methods and strategies individuals use to maintain their weight loss. Another aim was to explore which factors can complicate or simplify weight loss maintenance. Fifty-four individuals who had maintained their weight loss more than a year, participated by answering a questionnaire. The questionnaire was constructed and distributed through the internet. The answers were registered in the program google docs.  The participants mentioned successful methods and strategies, such as exercising regularly, the majority exercised 30 minutes at least five times per week.

This paper is an analysis of the hell theme in Rob Bell's book Love Wins. A Book About Heaven, Hell and the Fate of Every Person Who Ever Lived. Using a constructivist text analysis the essay examines how Bell creates a theology around the image of hell that he advocates. The study aims to analyze and explain how Bell constructs the meaning he advocates in the concept of hell. This includes an analysis of the passages in the book that discusses what the term hell refers to and the passages that deal with properties of hell.

The European Union (EU) has since the Treaty of Rome 1957 pursued the goal of gender equality and one effort is through their gender equality strategies. In recent years EU also has had an increased emphasis on intersectionality. The aim of this bachelor thesis is to examine how intersectionality is portrayed in EUs three gender equality strategies between 2010 and 2025. To investigate this, the problems and solutions presented in the strategies have been reviewed. The study uses a qualitative content analysis and a theoretical framework of intersectionality with an analytical scheme to study the equality strategies.

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

AbstractWhen immigrants move to Sweden from their native country it is not unusual that they experience some kind of identity crises. Their own experience of their cultural identity can be very problematic and they often lose a part of what they previously saw as their own identity. To handle such crises the immigrants can use different strategies. They can for example accept their disparity, deny it or emphasize it. The aim of this study is to examine how immigrants in Sweden experience that their cultural identity has changed since they moved here from a country that has a culture that is different from the Swedish culture.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

Purpose: Corporate communication strategies have a central role in disseminating and creating meaning to the organizations? visions, strategies and goals. But many employees do not know the organization?s overall strategies and goals, nor how well the organization achieves these. The aim of this study was to investigate and describe perceptions about internal communication, primarily focusing on communication about strategies and goals.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The thesis discusses new social movements and how they act on the conditions of the late capitalistic society. The purpose is to examine a new social movement trough its own members. What is their view of the movement?s aims and visions? How do they look upon the strategies to achieve these goals? The study is based on eight qualitative interviews with members of Attac Sweden. The results show that the members are highly aware of the movements avowed aims and strategies.

The aging population is a challenge for Europe and there must be cooperation between EU member states to join the challenge to meet. The purpose of this study is to describe and analyze the EU's ability to influence older people's health, based on experiences from a selection of European officials and on a review of the EU's common strategies. The authors studied and problematize the implementation of the strategies that the EU has negotiated for the work against the elderly poor health, with a view of member countries have different conditions. Using qualitative methods, we have collected and processed statements from targeted interviews and publications by a range of European policies. The material was then analyzed from implementation theory and organizational theory, and based on results of previous research. The result shows that the EU is developing common strategies and coordination methods to the aforementioned challenge to meet. The results also show that the differences existing between Member States causes implementation difficulties of the common strategies. The study states ultimately decide that there should be common strategies to facilitate the work of Member States when it comes to countering the elderly poor health.