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..

Author: Nancy Haglund & Liselotte IvarssonTitle: Care of older people in the future, about generations experiences and conceptions          [Translated title].Assessor: Jan Petersson This study examine generations in three different age?attitudes towards elderly care in the future. Today there is an ongoing debate in Sweden concerning the care of older people. The main focus in the debate is that there is cut down on personnel and resources in the care of the elderly. We have focused on the Kalmar region, since our intention is not to compare with other regions.

The aim of this study is to see if the individual developing plans (i.e. individuella utvecklingsplaner) can be used as a tool for the special needs teacher (i.e. specialpedagog) to develop the school in its challenge to meet the needs of every child.  The study is based on contentanalycis and interviews, in order to understand how one school worked with the students´ individual developing plans.The results showed that the school did not use the plans as a tool to develop the education for each and every child, since the plans didn´t affect the tuition.The headmaster did not include the special needs teacher in the responsibility of developing the school.Even though our results showed that the school didn´t use the individual developing plans as a tool for the special educator to develop the school, we still found a possibility for developing the individual educational plans in the capacity of the special needs teacher. The study showed a need of dialogue in which teachers can reflect and problematize their actions and their teaching for the purpose of developing new understanding and new actions in the work with the individual educational plans. We believe that the profession of special needs teacher should supervise these dialogues..

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.

There are many factors in a building project that has to collaborate with one another in order to reach the desired end result, how you work with moisture issues in timber is a very important one. While constructing Varbergs Hospital, the building company Skanska came in contact with the issue of extra high demands on the moisture content in timber. What they requested from us was a moisture program in which you clearly could follow the routines regarding work with moisture in timber. The aim is to use this program as a help during the work, in order to achieve a good result.We have developed this study in addition to the moisture program. The aim is that this study will give you a deeper understanding of the important factors to consider.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

I olika perioder har ämnet våld inom psykiatrin lyfts fram i media, ofta i samband med att ett våldsdåd har begåtts av en ?våldsam psykpatient?. Varken i media eller i den tidigare forskningen är det vanligt att ämnet blir belyst ur ett patientperspektiv. Denna kvalitativa studie försöker fånga ett inifrån-perspektiv och tar sin ansats i att försöka beskriva vad som kan leda fram till att det uppstår konflikt- och våldssituationer på en sluten psykiatrisk avdelning. Studien har genomförts med hjälp av samtal med sju personer med erfarenhet av våld under sin vistelse på en sluten avdelning.

The purpose of this study was to examine how school counselors in a specific municipalityviewed their work situation, if they experienced stress and how they would handle that stress.Five school counselors out of eight in the specific municipality participated in qualitativeinterviews where they could describe their feelings and thoughts. Their experiences wasexamined and analyzed with the theories of coping and empowerment. The results showedthat there were unhealthy levels of stress in the profession amongst the five counselors. It alsoshowed that the uttermost reason for the experienced unhealthy stress was the feeling of notbeing able to give as much time and help to the pupils as they want and need. The reason forthis was that an increasing number of pupils were, and are, experiencing unhappiness and arein need of seeing the school counselor.

I olika perioder har ämnet våld inom psykiatrin lyfts fram i media, ofta i samband med att ett våldsdåd har begåtts av en ?våldsam psykpatient?. Varken i media eller i den tidigare forskningen är det vanligt att ämnet blir belyst ur ett patientperspektiv. Denna kvalitativa studie försöker fånga ett inifrån-perspektiv och tar sin ansats i att försöka beskriva vad som kan leda fram till att det uppstår konflikt- och våldssituationer på en sluten psykiatrisk avdelning. Studien har genomförts med hjälp av samtal med sju personer med erfarenhet av våld under sin vistelse på en sluten avdelning.

The purpose of this thesis is to present a review of research themes and practice in the field of art image registration. The objectives of the review are twofold. The primary task is to distinguish which problems, in regard to theory and practice, that have been dealt with in the field of art image registration and the secondary task is to investigate which discursive, institutional and tool-related factors have had an impact on theoretical discussions and practice in the art image domain. The empirical content in the review is structured according to four epistemological viewpoints and is analyzed with a domain analytical approach. The result of the study is that two major problems are frequently discussed in the art image domain, namely lack of standardization and which discourse is the best suited for registration of art images.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

In the aftermath of three high-profile honor killings the social service administrators became strongly criticized for their lack of skills and knowledge when it comes to dealing with honorrelated cases. In order to fix this lack of knowledge and to respond to the criticism from the society, the Swedish government allocated resources to train administrators in social services to improve their knowledge of honor-related violence and know how to handle clients who are victims of honor-related crimes.The aim of this study is to examine how social service administrators perceive their professional knowledge regarding to their work in honor-related cases. How they perceive their competence and discretion in relation to the work of honor-related problems and their perception of what resources the organization has to provide training and skill development in this area. The study shows that the social service administrators experience that there has been a development of knowledge in some areas regarding their work with honor-related cases but that there still exists an uneven distribution in terms of knowledge between small and large communities in Sweden..

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.