The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that Influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

SammanfattningDetta är en studie om samarbetet mellan pedagoger och föräldrar i en sydafrikansk förskola. Jag intevjuade två pedagoger och två föräldrar om föräldrars roll i förskolan och hur mycket inflytande de har i verksamheten. Resultatet visar att föräldrarna har delade meningar om deras inflytande i förskolan. Pedagogerna vill att föräldrarna intar vissa roller i förskolan som att samla in pengar till olika utflykter, men är nöjda över att de själva tillsammans med rektor bestämmer hur planering och verksamhet ser ut. Kommunikationen mellan föräldrarna och förskolans personal sker framför allt genom månatliga möten och vid den dagliga lämningen och hämtningen..

To value the risk and opportunity for our production in Sweden it is necessary to understand the marketing development for beef cattle production in the world. We have chosen to look at the Brazil beef cattle production. They are one of the biggest producers, have good opportunity to develop further and have a big affect at the world market. The method of our work is to gather information from experts of beef cattle production, located in Brazil. We have also gathered information through studies of literature. The factors that will have a big Influence at the Brazil beef cattle production during the upcoming years is more efficient land use, lower age of slaughtering and extended use of feedlot-system. Our conclusion is that the Brazil beef cattle will have a sharp increase during the next five years. The amount of pasture will not change during that time.

Background: Commerce over the Internet has exploded in recent years. For many companies it has become a necessity to offer their products overthe Internet. This new market ought to change the conditions for relations between customers and suppliers. Purpose: Our aim is to describe and analyse the factors that Influence the relations between customers and suppliers, from a customer view, when commerce is conducted over the Internet.Delimitations: The study is limited to B2B commerce with IT-products. Methodology: The thesis is based on a study of the company IMS, their e-commerce site and organisations that buy IT-products over the Internet.Conclusion: Internet opens up new possibilities for custom designed offers.

This work addresses how the book boxes that are shipped to different schools, that don?t havelibraries themselves, from the city library are composed in Karlstad municipality and whatbooks they may contain. A case study is made to find out which books can be included in theboxes. An interview with staff from Karlstad City Library is made and two different kinds ofbook boxes are analyzed. There is one book box with children books that have a genderperspective and one with fiction children books.The books are analyzed and the conclusion of this work is that it is important to know whatthe children are reading and how books can Influence them.

The study aims to examine the communication between older immigrants and nurses at several nursing homes.Emphasis has been placed on clarifying both parties? experience of communication regarding the older immigrant?s idiomatic difficulties. The following questions were used in the creation of the study: How does the older immigrant communicate with the personnel at a nursing home? How does the older immigrant enjoy their residence at the nursing home? How do language difficulties Influence the older immigrant?s possibility to express their self?In the study eight qualitative interviews were made with four older immigrants who lives in nursing homes and four nurses working in a nursing home. The survey shows that the overall problem in the communication is the older immigrant?s lack of language.

The purpose of this two years master´s thesis in Archive, Library and Information Museum science is to examine the ideas about children and childhood which have an Influence on the storytime at public libraries. The material on which this thesis is based, is a methodbook which is aimed to develop the storytimes and those picture books that are recommend in the methodbook. The theoretical points of departure are discourse analysis and childhood sociology. The concepts of being and becoming are frequently used when analyzing the methodbook. Other theoretical points of departure are the combination of narratologi, semiotics and hermeneutics, which are also used when analyzing the picture books.The result indicates that the storytime, recommended in the methodbook, is based on the idea of a timeless culture of childhood - where the "modern child" including the media used today - is left out. Concepts as nostalgia and pedagogy are tightly connected.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and Influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

Since long time ago people have announced in one way or another when one of the membersof their family had died. In the old times ?oral? messages were used, e.g. people went to theirneighbors and told them what had happened. In church the priest announced the death of amember of the parish from the pulpit.When newspapers came into use at the end of 1800 and announcements became customary,this eventually turned out to be the ?proper? way in Sweden for announcing death.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty.

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.

The purpose of the essay is to analyze the welfare state from a gender perspective. Further, the paper analyzes and critically examines three different normative solutions provided by Irish Marion Young, Nancy Fraser and Jürgen Habermas for the realization of a welfare state that includes women.Habermas argues that the welfare state has created a situation of dependency and state paternalism which reduces both individual and collective self-determination. Young follows Habermas? argument. She argues for a political climate where justice is reduced to the distribution of material goods rather than the elimination of underlying relations of domination and gender specific patterns.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help Influence, nevertheless plays a subordinated role in the going-public decision..

Between 1999 and 2009, I followed three of my grandparents, all of whom suffered from dementia. Numerous times, when I visited them in their nursing homes, I was met by residents of the ward who were very unhappy. Through conversations at home with my family, I understood more and more that this was a commonly occurring problem at nursing homes. All too often it was solved with heavy medication, which made the residents tired and they slept more often.During my undergraduate education at Konstfack, I have reflected on whether I, as an interior designer and furniture designer, can have an Influence on spaces and furniture so that dementia patients can experience greater calm and security. The idea is if that I perceive the environment as calm and secure, I will also be calm and secure.In my degree project, I want to study how interior design and furniture design can contribute to decreased agitation in people with dementia in nursing homes..