The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

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 how gender equality can be used in the workplace, its possible effects, and what collaboration can contribute to the subject of gender equality. A combination of legal sociological and legal dogmatic methodology has been used to examine the EU and Swedish law, how equality should be approached and what previous studies have concluded. An interview has been conducted to provide a clearer picture of how gender equality appears in practice, in the modern workplace. An equality plan should be conducted every three years and applies to employers who are responsible for more than 25 employees. The manual should include a description of the measures considered necessary in the workplace in order to promote gender equality. How an equality plan should be developed is not specifically outlined in the current law, and thus this is left up to the employer to determine.

What role does the state play in economic development? This thesis seeks to investigate the relationship between a strong state and economic development. To define the concept of a strong state I focus on the relationship between the scope of state functions and the efficiency of which these functions are implemented. The concept of a strong state is in this thesis defined as the efficiency of the state functions. By using a database constructed by three economists; David Kaufman, Aart Kraay and Massimo Mastruzzi as a measurement of a strong state I test the relationship with economic development empirically.

Plan- och bygglagen reglerar den fysiska planeringen och kontrollen av bebyggelse. Miljöbalken är den centrala lagstiftningen inom miljöområdet. Dessa gäller parallellt och det finns många situationer där det blir antingen en konflikt eller en samverkan dem emellan. Vid kontakten mellan de båda är ofta viktiga intressen inblandade, miljö- och samhällsintressen, och vid intresseavvägningen som innefattas i kontakten får ofta ett av dem stiga åt sidan för det andra. Syftet med uppsatsen är att identifiera kontaktytorna mellan plan- och bygglagen och miljöbalken, inom fyra regelområden: hushållningsbestämmelser, miljökonsekvensbeskrivningar, miljökvalitetsnormer och hänsynsregler.

This graduate work is about didactic issues related to the preschool environment. The study aims to contribute to a deeper understanding of how the preschool teachers can plan and design the indoor environment to promote children's development and learning. We will also examine how the work of the preschool indoor environment relates to the kindergarten curriculum. This will be examined through qualitative interviews with teachers at a preschool in Botkyrka municipality. The thesis is based on an inductive study method so the theoretical approach has been chosen by the informants' responses.

My purpose with this paper related to my questions was to find out how professionals preeschool teachers working on multilingualism. I also wanted to get answers on how pedagogues in the preeschool may promote multilingual children´s language development, the factors that promote multilingual children´s language development and the role parents have in the language development of multilingual children. I chose to do my study in the form of interviews with professional preeschool teachers and interviewees described including the need for more knowledge of pedagogues around multilingualism. My result based on theoretichal background and the study is that pedagogues should let the children´s all languages esemble together. A factor influencing the multilingual children´s language development is ambient attitudes to multilingualism.

Rural development in Southeast Sweden- three different views and their consequences for the agrarian landscapeThis paper deals with the future for the rural areas of the southeast province of Östergötland, Sweden. The aim is to unveil, analyse and compare different views on rural development and their consequences for the agrarian landscape. Three views are considered, namely that of the different levels of Governments and their departments, that of the farmers and landowners and, finaly, that of the inhabitants of the rural areas.Differences in the views upon rural development is reflected in differences in the ways of thinking of landscapes. Is the open, and actively cultivated, landscape the ideal for all? Who is to decide what needs or ought to be done to achieve certain desired values and/or goals ? and who pays for it? The one thing that is, and should be, clear from the beginning is that all development, whether positive or negative in an area, bears consequences for the landscape.

The levels of unemployment are unusually high compared to recent years, and the consequences are diligently debated in media. Swedish safety systems regarding people?s welfare have gone through changes lately which affected the situation negatively for many concerned citizens. This study aimed to illustrate individual?s situation of unemployment within their social context.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

In this paper the authors are focusing on people that work in psychiatric acute care. How do they identify the individual that is in most need of acute care? How do they judge in this kind of cases?    The foundation in this study is in the qualitative method. The material to this study has been collected by doing qualitative interviews with six people in different professions and positions in psychiatric acute care.   The material that we collected from these six qualitative interviews has been analysed with help from Sherif?s and Hovland?s (1961) Social judgement theory.

ITT Flygt is a world leading company that mainly manufactures submersible pumps. A problem of ITT Flygt is that product development projects rarely manage to hold the estimated project time. It shows that something unexpected occurs in projects quite often, which results in delays. The delays can both be due to an optimistic time plan of projects and risks in product development projects which are not discovered at an early stage. This added with unforeseen delays makes it difficult for ITT Flygt to estimate the duration of their projects.The goal with the Master thesis is to examine a suitable method for simulation of project time.

Faith is a phenomenon that engages the individual into emotional, social and daily manners.Religion tends to engage the individual in different levels in the daily life. In the church communion, there is a belief to the traditional and the repeteated behaviour. This shared group is strength by ceremonies and rituals and people in this collective somehow experience another type of reality. This study has a social - psychological perspective and the purpose is to study people?s know-how of faith and why they seek religion in today´s secularized society.