Det finns idag en stark trend bland företag att outsourca hela eller delar av sin ekonomi-funktion, det vill säga att anlita en extern redovisningsbyrå. Sveriges Redovisningskonsulters Förbund, SRF, har idag 4 500 auktoriserade redovisningskonsulter som medlemmar. Dessa anlitas av mer än 200 000 företag. Denna ökande trend har givit upphov till en helt ny och unik problematik kring hur granskningen av dessa företag ska gå till. Det finns i dagsläget en revisionsstandard, RS 402: Revisorns övervägande vid revision av företag som anlitar servicebyråer, som föreskriver att revisorn ska ta hänsyn till hur redovisningsbyrån påverkar företagens redovisningssystem och interna kontroll. Uppsatsen är en kvalitativ flerfallsstudie vars syfte är att undersöka vilka ställningstaganden revisorn ställs inför vid revision av företag som outsourcar ekonomifunktionen.

Utvärderandet av instrument och metoder är väsentligt för att avgöra validiteten och reliabiliteten av studiers resultat. I den här studien utvärderades delskalan Emotional Regulation. Delskalan ingår i Social Competence Scale (Corrigan, 2003) och användes som underlag för observationer av barn i åldern 4-5 år inom implementeringsförsöket av preventionsprogrammet PsPATHS i Sverige. Totalt deltog 132 barn vid två separata observationstillfällen. Två explorativa faktoranalyser med olika estimationsmetoder (ML och GLS) resulterade i en enfaktorslösning.

Utvärderandet av instrument och metoder är väsentligt för att avgöra validiteten och reliabiliteten av studiers resultat. I den här studien utvärderades delskalan Emotional Regulation. Delskalan ingår i Social Competence Scale (Corrigan, 2003) och användes som underlag för observationer av barn i åldern 4-5 år inom implementeringsförsöket av preventionsprogrammet PsPATHS i Sverige. Totalt deltog 132 barn vid två separata observationstillfällen. Två explorativa faktoranalyser med olika estimationsmetoder (ML och GLS) resulterade i en enfaktorslösning.

In this essay suggested pathogenesis of secondary hypertrophic osteoarthropathy (HOA) is reviewed. HOA, characterized by; periostitis, periosteal proliferation of tubular bones and arthritis can develop due to many different underlying diseases. The syndrome is most commonly seen with intra-thoracic malignancy or chronic pulmonary infections. HOA has previously mainly been described in humans and various domesticated species. More recently, through wildlife disease monitoring, cases have also been found among wild animals.

This study was built on the concept of Emotional Intelligence (EI) as an ability with four branches, to effectively: (1) perceive (2) reason (3) understand and (4) manage emotions. By closely studying the four processes of EI through eight semistructured interviews with psychologists, counselors, CBT-therapists and psychotherapists, a study of participants' stories from real practice was done and then analyzed and interpreted. The purpose of this study was to get the participants to describe and put words on practical experiences that occur with clients that correspond to the four domains that define the concept of EI according to Mayer et al. (2008) and find out about if their way of "doing" EI gets trained and developed after several years of professional activity. The results shows that the practitioners used all four branches of EI in dialog with the client, both intra- and interpersonal.

On three occasions, in 1973, 1993 and 2005, Swedish parliament and government has resolved to integrate the, previously independent, foreign offices beloning to the Swedish International Development Cooperation Agency (Sida) with the Swedish embassies. The implemenation of the integrationreform has however been a lengthy process. This thesis adresses two main issues: how has the integrationreform been able to remain a viable recipe for organizational change over time and why has the integrationprocess taken so long? Lastly I assess the possibility for effective implementation following the decision 2005.Based on New Institutionalism I conducted an historical analysis of the integrationprocess to explore the conditions for reform. My results indicate that the integrationreform primarly suited the interests of the Ministry for Foreign Affairs, making the Foreign Serivce more effective and clarifying the Ministry's responsibilty for Swedish development cooperation policy.

Preventive measurements as well as clinical caries diagnostics are vital to retain a good dental health in the population. In order for optimal caries diagnostics radiographs are used. There is a great intra- and intervariation regarding cariesprogression. A large number of tools for cariesprevention at home or in the clinic are today used. The aim of this journal study was to compare the progression of carieslesions in the approximal area, diagnosed on radiographs, and preventive measures used to reduce cariesprogression between two examine dates on two dental clinics.

AbstractSkanska Sweden has decided to split the organization that earlier handled both large and small projects into two different subsidiaries. A consequence of this is that all construction service handling will from now on be enforced under the name Skanska Direkt AB. The management of Skanska sees this as an opportunity to develop the organization and in the long term achieve higher earnings.   The task which Skanska in connection with the reorganization wanted to be investigated was a proposal on how the organization of work with the insurance work in the future should look like.The organization that is handled is from production manager to professional workers and includes damage handling that has been obtained from insurance companies in the southern and northern parts of Värmland. The purpose with this work is to present a different kind of view to the problem with developing this branch of the company. The main target was to work out a proposal of an organizational plan for the damage handling in Skanska Direkt AB that is possible to apply, less sensitive for dismissals, results in higher earnings, obtains higher customer satisfaction and also a staff stab that develops their skills at their own.The report and work progressed as following:Opening theory study of strategies to obtain the objectives set.Restructuring of existing organization with theories as support.Interviews with the actors involved to verify feasibility of the developed organization plan  Organization chart, the result of work means that some workers at each location shall be responsible for a small group of workers and work independently. They shall manage the process of invoicing and calculate costs at the same time as they work out on the workplace.

Organisationskultur är de djupa strukturerna hos en organisation som är rotade i medlemmarnas delade värderingar, övertygelser och antaganden och som manifesteras i beteenden och artefakter. En viss känsla av tillhörighet behövs för att medlemmarna ska dela dessa värderingar och vara en del av organisationskulturen. Syftet med studien var att undersöka hur skillnaden i organisationskultur upplevs efter ett personalövertagande av ett outsourcingföretag. Fem vaktmästare på tre arbetsplatser som varit med om personal-övertagande intervjuades och en induktiv tematisk analys genomfördes. Respondenterna upplevde kulturförändring efter personalövertagandet men i varierande grad beroende på arbetsplats, de som tidigare varit anställda inom landstinget upplevde större förändring än de som redan arbetade på privata företag.

ABSTRACT This study consists of a comparison between a public and a private organization that works with people with mental unhealth. The first organization is an authority that conducts investigations to determine if their clients are qualified to receive some sort of help in their daily lives as a part of the Swedish welfare system. The private organization works with offering different kinds of daily activities for people with mental unhealth as a work-training program or to help them create a daily routine in their lives. Our purpose with this paper is to compare the work of the two different organizations based on their organizational framework to see what similarities and differences there are in their work and their chosen approach in meetings with their clients. Our chosen method is that of semi-structured qualitative interviews with three different employees in each organization.

The recent globalization has to some extent reduced the importance of specific cultures and instead creates a focus on the variation these different cultures provide. Under these circumstances the leader must adapt his leadership to face these new circumstances. The organisations today have to face these new leadership challenges which the global expansion brings. This is a prerequisite for organizations if they want to succeed and be more competitive in a more demanding environment.There are still big differences between the business cultures. There are also differences in the companies? home arena, between groups in the society and all the way down on a family level.

Aim: To examine how midwives describe good and safe postpartum care of mothers with infants in neonatal care, and which prerequisites and obstacles they see to giving good and safe care while minimizing time of separation. Method: Semi structured qualitative interviews with ten midwives at two maternity wards in Uppsala. The interviews were recorded, transcribed verbatim and processed by manifest analysis. Results: Three categories were identified, Good and safe care, Organization as an obstacle and The midwife role. Good and safe postpartum care of mothers with infants in neonatal care required knowledge, appropriate equipment, good guidelines, possibility to see the mother, contact between mother and infant and good collaboration between the maternity and neonatal wards.

För att fa? en djupare förståelse för hur yta kan frigöras och användas har en studie genomförts på Villa VIDA som idag inte har tillräckligt med fri yta för kapacitetsökning. När nuläget analyserades kunde det konstateras att lagerbildningar på produktionsyta och ett måleri var det som hindrade företaget från att expandera. Baserat på det nuvarande läget genererades två alternativa layouter. I det ena förslaget valdes outsourcing av måleriet för att frigöra ännu mer yta och få plats med en kapacitetsökning på 50 % istället för 25 % som hade blivit resultatet om måleriet bevarats.

I och med den ökade globaliseringen och att företag blir allt större har de fått ett ökat ansvar för hela sin försörjningskedja och en större fokus på hållbar utveckling. Uppstår det någon typ av skandal i kedjan är det oftast huvudföretaget som får stå för skulden, därmed har företag börjat införa så kallade uppförandekoder. Koderna är dokument med riktlinjer och krav inom hållbar utveckling som företagen vill att deras leverantörer ska följa. De införs vid upphandlingen med leverantörerna och kan antingen vara ett muntligt eller skriftligt avtal som medföljs i kontraktet. Många företag har arbetat med hållbar utveckling länge men uppförandekoder är något de har börjat införa då det är något som har blivit allt mer populärt under den senaste tiden.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.