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.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The aim of this study was to get insight into refugee children?s perception about experience of the preparatory class, the transition to the ordinary class and the ordinary class. To get access to my informant?s perspective and also to get a more profound understanding of their experience, I oriented the study in a qualitative approach. This study will highlight the refugee children?s personal experiences and their point of view regarding the schools preparatory class, ordinary class, together with other pupils behaviour against them in the social interaction.

With an attractive trainee program company?s today hope to attract young devoted people. In the frame of a trainee program, there has been a special focus on a formal mentorship in an effort to develop characteristics with the mentor and protégé. Therefore this study discusses the subject mentorship in trainee programs. Which characteristics are affected with the mentor and protégé during a mentor relationship in a trainee program? The aim of the study is to create an awareness and knowledge of the mentor and the protégés understanding of which characteristics are affected in a mentorship relation after a completed trainee program.

The purpose of this study is to find out what preschool teachers think about antisocial children's literature. Based on five qualitative interviews with teachers at a preschool that works with a standard critical approach. In order to fulfill my purpose with this study, I focused on how these teachers felt that it was important to use the standard critical children's literature in preschool. I wanted to find out what the teachers' thoughts were on the concept of standard critical children's literature and how and whether they use it in their daily activities. When I analyzed the results of my interviews I used the queer theories that include standard critical pedagogy and literature in preschool.

De specifika syftena med studien var att undersöka om (a)taluppfattningen förbättras om man i en liten display får se den som talar, jämfört med om ingen bild alls visas, och om (b)taluppfattningen förbättras då kontextuella ledtrådar presenteras i samband med ett talat meddelande. Studien syftade även till att ta reda på deltagarnas upplevelser och inställning till tekniken. Därför genomfördes (a) en datainsamling av objektiv data i form av ett talåtergivningstest, och (b) ett videosamtal via mobiltelefon samt en insamling av subjektiv data i form av intervju, med 10 deltagare med hörselnedsättning.Resultatet av studien visade att både visuell och kontextuell information ökade taluppfattningen för deltagarna i studien, vilket innebär att videosamtal har potential att fungera som ett hjälpmedel för denna användargrupp. Ur intervjun framkom bland annat att hälften av deltagarna ansåg att konversationen förenklades med videosamtal, och hälften att den försvårades. De deltagare som tyckte att konversationen försvårades uppgav som skäl att ljudet kom före bilden i samtalet vilket gjorde det svårt att läppavläsa samtalspartnern.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

The aim of this thesis is to explore how librarians approach to and knowledge of young people can be seen in their work methods and in activities arranged for young people. I also want to investigate other factors that librarians think can affect how they work. Five interviews were carried out with five librarians who worked with young people at public libraries. The literature review covers; young peoples needs and leisure activities, young peoples attitudes to libraries, activities arranged for them and towards departments for young people at public libraries. Literature dealing with librarians` attitudes and knowledge of young people was also included.

The purpose of this study is to determine which approach preschool teachers from a Reggio Emilia inspired preschool and a traditional preschool have on children, knowledge, learning and their own role in children?s learning. The two pedagogical approaches have different basic visions; Reggio Emilia follows the thoughts of Lori Malaguzzi and the traditional preschool follows the Swedish curriculum Lpfö 98. The main research questions asked were:What view on children, learning and knowledge does the preschool teacher from a Reggio Emilia inspired preschool have in comparison with a traditional preschool?Which role does the teacher believe that they should take regarding children?s learning?What differences and similarities can be identified in the teachers' perceptions?To carry out this study, I used a qualitative research method.

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

This study is a statistical content analysis, of masters? theses written in 2005 at the Swedish School of Library and Information Studies in Borås. The relations between their epistemological discourses, theories, methods, themes and chosen alignment within the education, the so-called ?kollegium?/college, are examined. The results are put in relation to the concepts multidisciplinarity and interdisciplinarity to see what kind of discipline Library and Information Science (LIS) can be described as, on the basis of this material.

The purpose of this master thesis is to investigate if and how the school library in Linnéskolan in Älmhult is working towards the learning goals that can be find in the different school documents that are represented by the municipality of Älmhult. This includes goals for the school, for the school library and for the subject of social studies in the ninth grade. We also want to investigate if the school library helps the students to reach the learning goals and if there are any factors that can be improved in the school library. We have used an evidence based approach to define factors in the school library that can be improved. In the chapter that describes our theoretical approach, we have also discussed three different pedagogical theories; teacher-centered teaching, individual constructivism and social constructivism.

This study investigates verbal and visuospatial memory strategies used by individuals with perceptual or cognitive disabilities. The groups concentrated on in this study are deaf individuals who are native sign language users and individuals with dyslexia. The study comprises an experiment and an in-depth study in which a pre-test and a questionnaire were used. Nine deaf signers, two persons with dyslexia and 12 persons without any perceptual or cognitive constraints participated. Of these 23 persons, seven were selected to take part in the in-depth study.

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

Den här uppsatsen behandlar frågan kring vad information och rådgivning enligt miljöbalken egentligen innebär. I miljöbalken 26 kap 1 § står att ?Tillsynsmyndigheten skall dessutom, genom rådgivning, information och liknande verksamhet, skapa förutsättningar för att balkens ändamål skall kunna tillgodoses?. Det övergripande syftet med studien är att ta reda på om tillsynspersoner och företagare har olika upplevelser av tolkning och tillämpning av lagen om tillsyn (miljöbalken 26 kap § 1) med fokus på information och rådgivning till privata företag. Det empiriska materialet har hämtats från intervjuer med två tillsynspersoner samt en miljöansvarig person på ett tillsynspliktigt företag.