The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

The Swedish concept of bildning, related to the German Bildung, finding its correspondence in English in refinement, formation and culture, is an important, though traditional rather than modern concept in cultural policy and sphere. The concept connected to the activity of the public library is relevant, as the library uses the word as a description of parts of its work. The meaning of the concept can easily be seen to be complex as well as disputed, borders on and is related to other concepts. The paper discusses different meanings to the concept according to different Swedish authors, as well as the connection of the concept to related ones. The varieties and differences are expressed as differences in discourse.

Aim: The aim of this study was to describe what nurses experienced in connection with waiting time related frustration among patients and relatives in the emergency department and also what strategies nurses use to manage waiting time related frustration.Background: The numbers of emergency department visits are increasing and lead to waiting times which can cause frustration among patients and relatives, a frustration that nurses encounter in their everyday work and need strategies to deal with.Methods: This is a descriptive qualitative study. Interviews are conducted with five nurses, transcribed and analyzed by qualitative content analysis.Findings: The nurses feel inadequate and powerless when they meet patients and relatives frustration. In order to deal with patients and relatives frustration, they use the strategy of participation, which implies to involve and meet patients and relatives needs for information and to be seen. In order to prevent themselves becoming frustrated they use adaptability, by creating an inner calm, not take it personally and to distance themselves from the frustration.Conclusion: The result highlights the importance of managing the activity to reduce waiting time related frustration, for example through reflection and working for reducing waiting times. Further research is also needed..

Africa is expected to go through a rapid urbanization over the next four decades and the demand for food is increasing in the rapidly growing urban and peri-urban (UPU) areas. Keeping livestock in urban areas is in particular associated with health hazards. This is due to close interaction between humans and animals, and it has been shown that zoonotic diseases are increasing in urban areas. The benefits of urban and peri-urban agriculture (UPA) are related to improved food security, in particular among low-income groups. Apart from the negative public health impact of zoonotic diseases, animal disease could have a devastating impact on the economy and food security of many households in these areas. In the present study, three important endemic diseases, including brucellosis, salmonellosis and Bovine viral diarrhea (BVD), were analyzed in regard to seroprevalence and risk factors.

This study aims to gain greater knowledge about the phenomenon cheerleading journalism and its existence in the Swedish sports journalism. We did this by making an impact in the media debate, to thereby identify key aspects of cheerleading journalism. These elements are then used to reach a preliminary definition of the phenomenon. This was followed by qualitative interviews with six Swedish sports journalists from newspapers Aftonbladet and Dagens Nyheter, with the aim to find out how they behaved the phenomenon. The results of the earlier debate and the answers from the respondents show that cheerleading journalism is nationalistic, biased and seeks an inclusive effect on its audience.

The aim of this study is to examine which factors in a traffic wardens? situation at work that promote and which that inhibit satisfaction at work. The aim of this study is also to examine if there are any differences in the work experiences for traffic wardens that work alone versus those who work in a team of two. The following questions are examined in the study:?Which factors promote and which factors inhibit the work situation for traffic wardens??Are there any differences between traffic wardens that work alone and those who work with another colleague?The selection consisted of eight traffic wardens, of which four of them work with another colleague while the other four work by themselves.

Purpose: To evaluate the management development course held at FöreningsSparbanken in Ronneby during 2000. The evaluation aims to map and describe what effects the course has had on the participants. We will assess to what degree the effects meets the objectives of the course set by the manager of the bank (future management recruitment, leadership, change catalyst, aligning the strive towards a shared organisational objective). Above mentioned also implies that the organisation should be influenced in some regards. Conclusion: Our conclusion is that all of the participants have as a result of the course increased their emotional intelligence in varying levels.

In the digitized world many organizations experience a large flow of information. To sort and manage all the information can be difficult. Individuals may experience a phenomenon called ?Information Overload?, due to the fact that the information flow is too extensive. There are various reasons why individuals are affected by this phenomenon.

ABSTRACT. Introduction: In the Swedish government?s public health policy the municipalities are emphasized as one of the most important actors. Based on their broad range of operations the municipalities have good opportunities to influence the health situation of its citizens. Aim: The purpose of this study is to investigate how the local public health coordinators in Region Västra Götaland are working and what barriers they experience in their work.

The purpose of this study is to investigate and describe what factors are most important to students when choosing training center, and how these factors affect the choice of each training center. We investigated this by performing a qualitative research and a quantitative survey of students at Karlstad University that trains at Friskis & Svettis and Sats in Karlstad. The results show that there are a number of important factors in the total customer experience that affects a student's choice of training center and that they also differ between a premium center and basic center. Our conclusion is that when a total customer experience concept consists of a core, core experience and peripheral experiences well linked into each other competitive advantages is created, resulting in more satisfied and loyal customers. .

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

Holmen Skog AB is an important supplier of conifer pulpwood to the Iggesund Paperboard mill. After logging and transport to the landing by a forwarder, the wood is loaded on trucks for further transport, often by using separate loaders. During this handling process considerable amounts of stone material is sometimes mixed into the pulpwood and this causes problems for the industry. The aim of this study is to identify which part of the chain from forest to pulpmill, that contributes the most to this contamination. Sizes and total volumes of the contaminating stones were also investigated.

Since the brain is an important prerequisite for human language there is a great interest to gain more knowledge about healthy brain activity during language mediated communication. This study examines variations in high level language ability relating to demographic factors like gender and age and relates language ability to neural activity.Eighteen individuals in ages between 22 and 64 were included and divided into groups in relation to gender and age. The material used to assess language ability was derived from Testbatteri för Bedömning av Subtila Språkstörningar (Laakso, Brunnegård, Hartelius & Ahlsén, 2000), Swedish Lexical Decision Test (Almkvist, Adveen, Henning & Tallberg, 2007) and a reading test (Högskoleprovet). The results were correlated with measured brain activity using functional Magnetic Resonance Imaging (fMRI) and language paradigms. ANOVA was applied to discover possible demographic variances in language ability as well as in brain activity.The results showed no significant differences in language ability.

I have been inspired by the Do It Yourself movement. DIY builds on the creativity of the individual, one?s capacity for initiative and one?s desire to realise one?s ideas. I have been inspired by sheets of pattern paper used in the manufacture of clothing, and my line of furniture is based on two-dimensional patterns of furniture. The sections of the pieces of furniture are printed on and relate to a standard sheet of plywood.

The purpose of this essay was to find an understanding of what factors whichaffect refugee reception in two municipalities in the southern part of Sweden, themunicipality of Vellinge and the municipality of Landskrona. Three interviewswere made with three local politicians and these interviews were then analysedusing postcolonial theory. With the help of Matthew J. Gibney we identified sevenfactors which aided us in the analysis these were: Integration history, Ethnicaffinity, Determining who is a refugee, The wealth of the municipality, Thehousing market, The labour market and The action of other municipalities.We found that these factors were all useful in creating an understanding ofrefugee reception in the two municipalities. However they affected themunicipalities differently.