Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

Syftet med denna studie är att undersöka och skapa förståelse för vilka framgångsdrivarna är för företagsekonomiska institutioner.För att kunna uppfylla syftet har vi tagit fram BEN-modellen. Modellen består av ett antal framgångsdrivare som kan leda till konkurrensfördelar samt bestående konkurrensfördelar för en företagsekonomisk institution. Dessa leder i sin tur till framgång, något som vi själva definierat med fyra olika mätbara variabler; söktryck, genomströmning av studenter, ställning i arbetslivet samt forskningsproduktivitet.Studien har genomförts på tre olika företagsekonomiska instituitioner där intervjuer och samtal genomförts med personer i ledande befattning på respektive institution. Som komplement till intervjuerna har empiriskt material insamlats i form av statistik för att kunna utröna hur framgångsrika de är enligt BEN-modellen.Studien visar att ambition och entreprenörsskap är två viktiga framgångsdrivare. Dessa två drivare kan en institution erhålla genom finansiella resurser.

The Swedish institute of racial biology was the first of its kind in the world. The purpose of their activity was to gather information about the different kind of racial characters of the Swedish population. They did this by traveling around the country gathering pictures and statistic information. In 1958 it was decided that the institute was going to get integrated with the University of Uppsala and change its research focus to a more medical genetic. Most of the research material also got integrated into the university?s library.The purpose of this paper is to find out how the institutes collection has been handled through the ages and if there have been any controversy or debate about it.

AbstractIn this text the attitudes towards and using of blogs in teaching Swedish toteenagers will be explored. The results are based on a survey made amongst 17teachers and 58 students from all over Sweden. The end results show that theusage of blog still hasn?t found a permanent way into the classrooms, but has anappeal to and is being used by predominantly younger teachers both, male andfemale, with a positive response from students regardless of gender. Theconclusion is that using web tools like the blog is an easy first step for schools toconnect to the digital society of the 21stcentury and take advantage of the perksavailable in the digital classroom.Svensk titel:Blogg + Svenska =Sant? ? Bloggande i undervisningen i svenska.Engelsk titel:Blog + Swedish =True? ? Blogging in teaching Swedish.Ämnesord: Blog, Web 2.0, digitalt klassrum, svenska, undervisning,kompetensutveckling.

This master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.

Problem: De teorier om strategier som finns idag och som används kan synas vara föråldrade. Då information skiljer sig från de traditionella tjänster och produkter finner vi ett behov att undersöka hur vidare strategierna kan användas inom den mobila kommunikationen och den nya ekonomin. Syfte: Syftet med denna uppsats är att skapa förståelse för möjliga strategier som kan göra mobila tjänster lönsamma. Metod: Vi har använt en kvalitativ undersökning med ett positivistiskt angreppssätt. Genom en abduktiv ansats kommer vi att föra en diskussion genom teorin samt empirin.

It has become more popular to work abroad and companies have become more global than they used to. A big reason for this is due to globalization and the progress done within the field of technology. Because of this aloofness that occurs, a gap between the expatriates? personal life and his or her working life develops. The cases focused on in this paper includes people who are distanced from their private lives at least a few consecutive months but are all aiming to get back when they are done with their individual errands.

What amount of knowledge of guitar playing can be expected after completing upper compulsory school? A qualitative research involving three different music teachers provides their view of knowledge. Their expectations have been compared to a quantitative research involving 58 upper secondary students from the social sciences programme. The idea is to compare their pedagogic intentions to the pedagogic realities of music teachings.The study shows a clear advantage for students who has attended some form of external music tuition as well as for those students who have someone in their families who play an instrumentIf the knowledge primarily is due to extracurricular activities perhaps there is time for a reformation of the music subject so that all may enjoy the education, not merely those who already possesses a curtain amount of knowledge...The experience must not be allowed to submit to the vast forests of chords, by doing so one misses the purpose entirely.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

Celiac disease (CD) is an autoimmune disease, induced by an immune mediated reaction in the small intestine after ingestion of gluten and related prolamines. There is a strong genetic linkage and most important are the genes that encodes for HLA-DQ2 and HLA-DQ8. The European Society for Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) has developed new guidelines for investigation of CD in children and adolescents, which include genotyping for HLA-DQ2 and HLA-DQ8. Therefore, the clinical microbiological laboratory in Västmanland wants to introduce a method for analysis of these genes. Microarray is a newly developed method for determination of the alleles HLA-DQA1 and HLA-DQB1 that encodes for the ?- and ?-subunits of the HLA-molecules.

This essay deals with the influence of leadership on student use of Smart phones as an ICT tool at after school care. I use a qualitative, hermeneutical method that departs from two stories. I also use qualitative interviews with both structured and unstructured questions. My reflections and interpretations are, through the interviews, complemented by my colleagues? views of the use of Smart phones and how that is affected by how the activities are managed.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Exoner är de sekvenser i DNA vilka rymmer koden för proteiner i människan och i alla andra organismer. Intronerna, vilka utgör utrymmet mellan exoner, består av ickekodande sekvenser och kontrollelement. Exoner tillhörande en gen måste inte alltid inkluderas i den slutliga mRNA produkten, alternativ splicing tillåter exkludering av vissa sekvenser och gör att en gen kan ha mer än en mRNA produkt, därigenom kan en gen koda för flera olika proteiner. Alternativ splicing är ett fält som snabbt utvecklas och dess relevans för många sjukdomar har blivit uppenbar. Detta arbete går igenom ett flertal av dessa sjukdomar för att sammanställa ny forskning och tydliggöra rollen av alternativ splicing i dem.

The aim of this essay is to try to gain understanding and to get a more profound knowledge of suicide. The questions at issue were 1) What empirical factors are mentioned in the research as possible to explain suicide. 2) Which theoretical perspectives are discussed in research concerning suicide. To answer our questions at issue we carried out a selective research overview with a qualitative perspective. The primary documents that has been the foundation of this essay is constituted by nine of the leading researchers publications in the area of suicidology.