Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

SWITCH- Swedish Intelligibility test for children, is a test thatmeasures intelligibility of children's speech through repetition of singlewords. The test is computer generated and consists of 1000 word listsrandomly selected for each assessment. The purpose of this study was toexamine the equivalence, reliability and validity in the word lists. Word listswere tested on ten children with typical language development (N group)and ten children with speech deviation (T group). The children were audiorecorded when they repeated two lists.

The aim of our study is to deepen our understanding of how both social workers and clients describe how user influence within substance abuse care for adults can work. What difficul-ties do they describe meeting, with regards to possibilities to influence the care? To achieve our purpose we had a qualitative approach for this study. It?s based on open thematic inter-views with 3 clients who have substance abuse problems, and with 3 social workers, working at Social Services in Stockholm.

Studier har visat att så väl goda kunskaper i intervjuteknik som intervjuledarens attityd påverkar utfallet av intervjun. De har också visat på att samförstånd är av stor betydelse för en lyckad intervju. Denna uppsats syftar till att under-söka skillnader i lämnad information vid dominant respek-tive humanitär intervjustil. I studien har 30 bandade inter-vjuer med misstänkta gärningsmän och brottsoffer obser-verats. Polisens frågor har kategoriserats som antingen dominanta eller humanitära.

Titel: Investera i dina kunder med hjälp av Key Account ManagementBakgrund: För företag på dagens högt konkurrerande och ständigt föränderliga marknad krävs en väl strukturerad planläggning och nya metoder för långsiktig överlevnad. Den traditionella marknadsföringen flyttar fokus och introducerar Key Account Management utifrån det faktum att kundfokus och relationsmarknadsföring blivit allt viktigare, inte minst på den industriella marknaden. Key Account Management utgör leverantörsföretagets aktiviteter för att identifiera och analysera deras nyckelkunder, välja lämpliga strategier och utveckla operationell förmåga att bygga, vidareutveckla och underhålla lönsamma och långsiktiga relationer med dem. Konceptet handlar om att utveckla relationer, skapa förtroende och kunskap om kunden och att använda kunskapen för att leverera värde.Syfte: Syftet med denna studie är att genom en operationalisering av teori utforma en analysmodell vilken genom test-analyser hos valda fallföretag ämnar besvara vilket värde, uppdelat i för- och nackdelar, som skapas för det säljande företaget till följd av Key Account Management.Genomförande: Denna studies syfte och frågeställningar kommer att besvaras genom en kvalitativ forskningsmetod bestående av intervjuer hos de tre valda fallföretagen; Gunnar Dafgård AB, Findus Sverige AB och Orkla Foods Sverige AB. Studien kommer att belysa värdeskapande till följd av Key Account Management med fokus på det säljande företaget.Slutsats: Det värde som, enligt litteraturen och intervjuer med de tre fallföretagen, skapas för det säljande företaget till följd av Key Account Management har redovisats utifrån de för- och nackdelar det kan medföra.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

That air pollutants of different kind has impact on our climate can hardly haveavoided anyone during the past years environment explosion in the media. But howis it actually with the reverse, i. e. the climate's impact on air pollutants? The aimwith our degree thesis is to try to find out if different weather factors, statisticallyseen, promotes atmospheric pollutants and particles in the air and vice versa.We got access to data on air pollutants and weather factors that was registeredduring year 2007 at Femmanhusets air pollutant and weather station in Gothenburg.In order to do a statistical investigation of these data, and to be able to analyze if itoccurs relations of various kind, we used the statistics program SPSS.

AbstractTitle: The picture of Studenthälsan ? a focus group study of the image that students in Uppsala have of the organization and of how they look at the way the organization addresses them. Studenthälsans image - en fokusgruppundersökning omUppsalastudenternas bild av organisationen och dess sätt att tilltala demNumber of pages: 65 (73 including enclosures)Author: Sofie BackmanTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the image that students in Uppsala have of Studenthälsan and its excersice department. This includes how the students perceive the organization?s way of communicating with them, both in terms of the marketing and their reception at the facilities, and what they would like to be different regarding this in the future.Method/Material: Together with literature studies, a qualitive method has been used and three focus group interviews with a total of 15 informants have been conducted.

Unga med normbrytande beteende löper en relativt hög risk för en långvarig negativ utveckling. För att förhindra detta krävs tidiga effektiva insatser som i sin tur kräver tillförlitliga bedömningsinstrument som identifierar risker och behov hos unga med, eller i riskzonen för normbrytande beteende. Just detta är syftet med ESTER-bedömning. Föreliggande studies syfte var att undersöka interbedömarreliabiliteten av ESTER-bedömning inklusive en ny kandidatskala för riskfaktorerna . Två oberoende bedömare genomförde ESTER-bedömningar på journalmaterial tillhörande 30 tvångsomhändertagna flickor, 15-20 år.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.

This study aims at norming a new objective method to track and measure jaw movements in 3D (three dimensional) during chewing in the young adult population (n=41, age 22-30). Norm values of the range of movements and the duration were calculated. Intra and inter rater reliability was high. Masticatory efficiency among participants was evaluated with a two-colored wax, analyzed with picture analysis software. Regression analysis was used to calculate the relationship between movement and duration variables and masticatory efficiency.

Written declarations in the European Parliament have not been given muchattention in the field of political science. The scope of this Master's thesis is toexamine whether symbolic politics are present in written declarations and howthis may show. In this study, the aspects of symbolic politics of writtendeclarations of the sixth parliamentary term are examined using a taxonomy foridentifying symbolic politics developed by Peter Santesson-Wilson. Thetaxonomy is applied on 15 written declarations, all adopted by the EuropeanParliament, dealing with a variety of EU-related issues, ranging from July 2004 toJuly 2008.The main findings of the study show that symbolic politics is a presentphenomenon in nearly all written declarations (13 out of 15 cases) subject to thisstudy.In the final chapter of this study inter alia symbolic politics as a deliberateaction is discussed in the view of written declarations. Irrespective of this, onecould say that symbolic politics are institutionalised in the European Parliament,at least when it comes to written declarations..