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..

The purpose of this study is to perform both a quantitative and language philosophical analysis of the folksono-my and the tags in the Stockholm public library catalogue, which together with the Umeå university folksonomy, and the folksonomy of the Norrköping public library are the only library folksonomies in Sweden.The purpose of the first part of the study is to perform an analysis of the linguistical structure of the tags in the folksonomy. To do this a quantitative analysis has been conducted to grammatically categorize and evaluate tags using a method based on Louise Spiteri?s article ?The structure and form of folksonomy tags: the road to the public library catalogue? and the SAO guidelines. This part of the analysis aims to answer questions like: what characteristics do the tags in the folksonomy have and in what ways do they separate themselves from subject headings in a controlled vocabulary? Tags were here categorized according to grammatical properties like parts of speech and their social and private characteristics.

Children at the age of six, has since 1991 been allowed to start their tuition in the Swedish school system. Studies reveal that; the first school year (preschool) can be a stressful task dueto the new environment, new friendships and higher expectations.The purpose of this study is to describe and analyze how the teachers perceive their own role in the transitioning process from preschool to school. This purpose required a method of qualitative complexion and therefore qualitative interviews were used. The material is based on four interviews with four different teachers. The teachers were asked the same question considering; the transition from preschool to school from a pupil point of view, their own role in that transition and their opinions on different educational tools.

The action where form is given to inner thouhts and ideas is a creativ course of events which is difficult to grasp. The main purpose is to research how such an action can appear and function. The method which is used to research this purpose is the qualitative interview. The respondent?s inner descriptions and thoughts about a particular phenomenon is what the qualitative interview aims to elicit.

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

The Swedish do-it-yourself (DIY) market has expanded in recent years and is today a SEK90 billion market. Competition is fierce, however, and the DIY retail chains compete over market share with extensive marketing campaigns. Advances in computer technology have made it possible to acquire and compile huge quantities of point of sale data. However, due to a lack of economic theories and statistical methods, this data cannot be effectively utilized and the effects of the campaigns are not measured in any detail. In this study a new method was used to examine the effects of marketing campaigns in the DIY consumer market.

This study is a formative evaluation of a prototypecollaboratory for sharing data collection instruments inlibrary and information science (LIS). The aims were to findout: how the study participants, five hospital librarians,experienced the interaction with the prototype while workingwith predetermined tasks; and their views on the differentfunctions of the prototype collaboratory.Methods used for data collection was as a survey; followedby a think-aloud session where the participant verbalisedhis/her thoughts during the interaction with the prototype;and finally a semistructured interview. The survey wasanalysed with a frequency distribution, while the data fromthe other methods were analysed qualitatively by extractingthemes from the transcribed sessions.The results show that although the librarians expresseddifferent problems while working with the interface, mainlyrelated to the language in the prototype collaboratory anddifficulties with the page for applying metadata, all of themwere confident in being able to learn the system after using itfor a while. The librarians had a positive attitude towardssharing data collection instruments as well as comments inthe prototype collaboratory. At the same time, they wereaware that students and researchers might have differentabilities or incentives to work and share information.

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

This is a bachelor thesis about arable land in Varberg, from sustainability and it?s relation to local government and management. Arable land has become more important as a natural resource from a global point of view and in concerns of higher demands of food supply, as a result of population growth, higher consumption worldwide and climate change. But the arable land in Sweden is being exploited an increasingly rapid pace and the arable land in Varberg is not an exception of this development. The issue is most topical and the discussion holds questions about a declining agricultural sector, the formal and administrative protection of arable land and because other interests of land use often is given higher priority in community development and planning.

The purpose of this essay is to examine when teachers choose to discuss mathematics withstudents rather then just talk about mathematics. A definition where used to distinguish betweenan interaction that is not a discussion and an interaction that is a discussion. This definition hasbeen created by drawing ideas from other works into making a quite simple definition whichtherefore is easy to observe. The discussions are also separated into two different kinds ofdiscussions. The first and most common category of discussion are one where only imitativereasoning is used.

To manage the industry?s need of wood assortments in a optimal and cost effective way the forest companies need to have knowledge of the actual standing volume and the yield of the planned clear cuts. The mean volume of the trunk is also important since it is important for the contractors prices. Today the total volume are estimated either with Näslund (1940) or Brandels (1990) functions of volumes, and the yield is estimated with Rune Ollas (1980) function for trunks and stands. The purpose of this study has been to answer the following questions: How good is the yield forecast with data collected with currently used methods? How well can the yield forecasts became with data collected according to the instructions? How well can the yield forecast be with data collected according to the instruction and calculated with the program Aptan for theoretical bucking? The study has been initiated and financed by SCA Skog AB.The material consisted of a number of randomly selected objects ready for clear cut.

Sweden?s forestry legislation was updated in 2010 and a new definition of forest land was introduced. This definition was adapted to the one used by the Food and Agriculture Organization of the United Nations (FAO) for international statistics on the state of the world's forests. It is in short based on the lands ability to grow forest that reaches 5 meters, 10 % canopy closure and has a continuous distribution, according to FAO at least 0.5 hectares. A country-wide laser scanning is now carried out for the production of a new national elevation model; the laser data also provides information on forest height and density.

I work with and through glass and it´s from this field and tradition my work springs from. I am interested in how we look at and judge different expressions. I have been taught what visual expressions and shapes that are being appreciated and accepted and how to create objects like that. It should be clean, smooth, simplistic, and utterly pleasing. I recognize these attributes from what is being thought of as beautiful and desirable concerning the body.

Drawing on earlier research, and using observations as the method, this study presents a design of a nature playscape for children. Applying outdoor pedagogy to the fundamental structure of a specific location, the study proposes a design of a playscape, over a more obvious design, for instance one based around a quiz walk.The theoretical framework is Gibson?s theory of affordance, and the goal has been to create a "play flow". The study concludes that spatial rhetorics can be an important tool when teaching children about nature..