Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Idag genomförs en avreglering av den svenska Försvarsmakten vilket medför att Försvarsmakten kan komma att efterfråga fler integrated solutions från försvarsindustrin. Integrated solutions är ett relativt outforskat koncept som blivit alltmer vanligt i företags strategiska tänkande. Detta koncept innebär att leverantören inte längre enbart tillhandahåller separata produkter och tjänster utan ett företags specifika produkter och tjänster kopplas samman till en specialanpassad lösning för kundens enskilda behov. Detta innebär att det värde som kunden upplever i och med konsumtion av den specialanpassade lösningen ökar i jämförelse med det värde som uppstår när företagets erbjudanden endast innefattade standardiserade produkter och tjänster. Det resultat som framkom i vår uppsats var att integrated solutions är en sammankoppling av produkter, system och tjänster vilket resulterar i en helhetslösning.

The goal of this Masters thesis is to examine how people at the production department of Arkivator Falköping AB perceive the internal organisational communication transfer and exchange of information, by means of a communication audit. The objectives are also to characterise the communication climate and the respondents satisfaction with the internal organisational communication within the organisation. The results of the study are compared with the companys information policy and with previous research in organisational communication. Answers from different demographic groups within the population are compared. The communication audit was conducted using a modified and added version of a questionnaire originally compiled by the International Communications Association.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

Syfte: Utifrån lagförslagen om åtgärder mot skattefel i SOU 2008:32 vill vi se om och hur företagen påverkas. Metod: I vår uppsats har vi använt oss utav en kvantitativ metod där vi tillsammans med Företagarna har gjort ett utskick till dess medlemmar för att kunna besvara vårt syfte. I denna del ska framgå vilken metod har använts för att utföra studien, hur data har samlats in, analyserats och redovisats.Resultat & slutsats: Vi har kommit fram till att många företag kommer att skrämmas till att välja revision, men den största delen företag är oberoende av förslagen. Oberoende av fråga tenderade svaren att se likadana ut.Förslag till fortsatt forskning: Det förslag som vi har till fortsatt forskning är vad de olika intressenterna kommer att vilja ha för finansiell information då frivillig revision gäller. Uppsatsens bidrag: Denna uppsats ger läsaren en indikation på hur företagen resonerar kring de lagförslag om åtgärder mot skattefel som en utredning på uppdrag av regeringen har utfört..

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2014:05.

This thesis means to find out how preschool teachers are working to demonstrate the importance of recycling and reuse for children. My hope is to contribute knowledge about various practical methods to establish the idea of sustainable development in the operation. I have used the method of qualitative research and done semi-structured interviews with preschool teachers on certified green flag preschools. The questions I have asked for example concerned how the preschool teachers have worked with recycling and reuse, how much the children have been able to influence and if other didactic subjects are implicated. Six interviews were made and these are summarized in the result part.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Recently I discovered that preschool education has evolved from integration of various subject contents and working methods. The purpose of my study is to investigate preschool teachers' attitudes and ways of working with a theme-oriented approach. I also want to examine their opinions regarding the integration of subject content in terms of mathematics and science subjects (NO) in preschools theme-oriented work approach.My questions for this study are:What is a preschool teacher's attitude and their ways of working to a thematic-oriented approach?What is a preschool teacher's opinions regarding the integration of subject content, especially in mathematics and science subjects (NO) in their pre-schools theme-oriented work approach?I have used myself a qualitative method of investigation to produce materials for my research project. I collected my empirical material for my study from the semi-structured interviews that was done with four preschool teachers in two preschools in Botkyrka municipality.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.