Intressekonflikter spelade en stor roll i de skandalerna som uppdagades kring sekelskiftet som exempelvis Enron. Nya standarder och regleringar uppkommer med jämna mellanrum för att försöka stärka och upprätthålla revisorns oberoende. Lagstiftare har länge försökt hävda att fristående rådgivningstjänster rubbar revisorns oberoende men empiriska studier uppvisar varierande resultat. Trots införandet av en strängare reglering år 2002 i USA genom Sarbanes-Oxley Act (SOX), som innebar att många fristående rådgivningstjänster förbjöds, menar forskare att det krävs mer forskning kring intressekonflikter som kan uppstå inom revision. Utöver intressekonflikter kan även de olika förväntningarna och krav som ställs på revisorns olika roller som dels oberoende granskare, dels engagerad rådgivare ge upphov till en konflikt. Det finns en hel del forskning som behandlar oberoende, revisionskvalité och rådgivningstjänster men desto mindre forskning som studerar revisorns dubbla roller.

Syftet med studien är att intervjua ledare och klarlägga deras åsikter: i) om hur de ser på mångfald, ii) hur de anser att organisationen de arbetar i ser på mångfald och iii) hur de själva ser på sin chefs-/ledarroll. Uppsatsen är genomförd i en kvalitativ metod utifrån en fenomenologisk ansats. Sju inter­vjuer av ledare i en statlig kunskapsorganisation har genomförts. Intervjuerna har varit ostrukture­rade och har utgått från temana: mångfald, ledarskap och organisation. Resultatet visar ett ledarskap som främst ser mångfald utifrån kön men även i viss mån ålder och etnicitet.

The Swedish forest industry has put a lot of resources in the development of digital communications in hopes of improving collaboration with suppliers. The purpose of this study was to investigate whether VIDA would benefit from using digital communication with suppliers. The survey was conducted as a questionnaire study among the company?s staff and its suppliers. The result indicated needs and interests to use digital communications in both groups. Young suppliers and suppliers on a distance showed the most interest in using digital communication. In terms of using these digital communications, the staffs and suppliers were most interested in information regarding transaction and forestmanagement plans.

This thesis work involves a quantitative study concerning secondary school students' understanding of older Swedish words in the lyrics in the Lucia song written by Elmfors way back in 1919th. The text has some old words and phrases that today's high school students do not really understand. The study includes surveys of two different classes in high school, a theoretical and a practical program. In some cases students can understand words by the context, but previous research shows results in general weakness in students' existing vocabulary. According to previous research, this is due, inter alia, that young people read and write less today.The results of all students are totally 38%, where the theoretical program has a slightly higher performance.

The purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.

Children and adolescents without a parent, or other representative, annually come to seek asylum in Sweden. In the work with unaccompanied children there are many actors who have different responsibilities and interaction between these actors is essential to meet the unaccompanied children?s needs. Our purpose with this study was to generate knowledge for professionals for a possible development in the receipt of unaccompanied children. We have conducted a qualitative study, through interviews with eight professionals.

Declining union memberships are a fact in both Sweden and Finland. At the same time, the autonomous labour market parties and the high membership rates are the most significant factors for the two countries compared to Europe and the rest of the world. These two factors have in turn been developed and strengthened since the beginning of the twentieth century. By autonomous labour market parties I refer to the fact that the labour market parties themselves through collective bargaining are agreeing on the labour market conditions, without interference from the government.This paper is therefore taking it's stance in the question of what happens with the autonomous labour market parties when the membership rates are in decline. With this in mind, this paper describes the judicial development, the collective agreement and labour market structures, the legal consequences of collective agreements and the opportunities of industrial and sympathy action in both Sweden and Finland. The two countries' systems of labour law have caught some negative attention, hence two of the most discussed cases of recent years are given some attention as well. The collective judicial conditions are very similar in both Sweden and Finland regarding the labour market main actors' collaboration, the collective agreement structures and legal consequences and the opportunities of industrial and sympathy action.

The world has become a globalized place in constant development and much of which is now taken for granted did not even exist 30-40 years ago, such as smartphones or Internet in common households. As new tourist destinations is continuously being created, it becomes increasingly important with effective place marketing to compete in the global market. Developing a good and interesting profile is thus a way for places to become more attractive for tourists. The main theory in the paper is "post-industrialization and the entrepreneurial city" which describes how cities in the global north have moved away from industry towards becoming post-industrial cities ? very often with a strong focus on tourism.

Syftet med uppsatsen är att kartlägga behovet av en testbädd för telemedicinska produkter och att analysera krav som medicintekniska företag ställer på en testbäddsmiljö för samverkan med sjukvården. Målet har varit att konkretisera resultatet i en kommersialiseringsplan för Karolinska Testbädd för Telemedicin och eHälsa, vid Medicinsk Teknik på Karolinska Universitetssjukhuset. Vid genomförandet av undersökningen har totalt 19 intervjuer och ytterligare 6 telefonintervjuer genomförts med dels representanter från medicintekniska företag och sjukvården och dels med samarbetsstrukturer för medicinsk teknik och möjliga finansiärer. En enkätundersökning har genomförts för att kvantifiera resultatet från intervjuerna. Webbutskick har gjorts till 279 företag med verksamhet inom områdena medicinsk teknik, IT och telekom.Uppsatsen beskriver hur den kliniska forskningen inom området medicinsk teknik har förändrats de senaste decennierna och hur situationen ser ut idag.

My aim is to provide knowledge about ways of understanding Intranet as a communication artifact. Today organizations plan to update their technology so as to make the communicative functions of Web 2.0 come true. With this objective in mind organizations will be prepared to meet social demands among staff. After interviewing intranet managers I have compiled qualitative data in categories. My approach is influenced by a phenomenographic approach.

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.

Det finns idag inte mycket forskning na?r det ga?ller personer med grav intellektuell funk- tionsnedsa?ttning, inte i samband med musik och framfo?rallt inte ur ett aktivitetsper- spektiv. Jag har inte studerat den medicinska forskningen utan ha?llit mig till den forsk- ning som riktar sig mot livskvalitet och livsvillkor fo?r dessa personer. Den forskning som riktar sig mot personer med grav intellektuell funktionsnedsa?ttning har till stor del musikterapeutiska perspektiv.Syftet med denna uppsats a?r att fo?rsta? aktiviteten musik tillsammans med personer med grav utvecklingssto?rning.

Abstract:Job satisfaction has great significance for nurses. The job is very demanding and requires a great deal of responsibility. Low job satisfaction and organisation changes affect their work negatively. The aim of the study was to investigate the nurses? job satisfaction and job situation.

Syftet med denna studie var att undersöka om hög respektive låg Generell Arbetsrelaterad Identitet (AI) hade effekter på Organizational Citizenship Behavior (OCB). Totalt 147 personer inom offentlig sektor, fördelade över två organisationer, deltog i en enkätundersökning om identitet och frivilligt organisationsbeteende.Resultatet visade på signifikanta effekter för hög och låg AI på OCB, associerat med fyra av de fem deldimensionerna av OCB (altruism, samvetsgrannhet, hövlighet, och delaktighet). Försöksdeltagare med hög jämfört med låg AI skattade OCB högre (p < .01, ?2= .16). Generellt indikerar resultatet att organisationer potentiellt kan öka anställdas OCB genom att främja AI. .

In the democratic process, of discussion and decision making, there is a need of reliable and authentic information. Archives are authentic and reliable information and also provides long term accessibility. But the public archives potential isn´t utilized enough at a societal level. The public archives are organized in a decentralised manner, and there are no common accesspoint at a national level. In the thesis this issue of accessibility and use at a societal level, is discussed in terms of collective memory.