This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

Bakgrund: 100 000 vårdskador uppstår i Sverige varje år. Patienter som vårdas på intensivvårdsavdelningar löper störst risk att drabbas. För att minska riskerna och höja patientsäkerheten krävs kunskap om vilka risker som finns och vilka misstag som begås. Syfte: att beskriva i vilka sammanhang intensivvårdssjuksköterskor upplever att patientsäkerheten brister. Metod: en empirisk studie med kvalitativ design har utförts.

Background: The importance of creativity and innovation is frequently stressed in modern literature on management. The significance of innovation gives entrepreneurs the reason to prior to the commencement of a relationship with a venture capitalist, obtain necessary insights regarding the influences such a relationship may have, in terms of innovation. Purpose: The purpose of this thesis is to scrutinise the influence of venture capital firms on their portfolio companies regarding their ability to be innovative. Delimitations: The intent is to study the impact of a venture capitalist from the viewpoint of its portfolio companies. In other words, what the portfolio companies have perceived as changes is our main area of concern, rather than what the venture capitalist has perceived as change.

Background: To be better able to meet the new competition, companies are seeking new competitive advantages, wich is forcing them to review and, in time, change both working methods and corporate structures. This has led to an increased interest in the development of strategies within the field of Knowledge Management. Objective: The objective of this thesis is to improve understanding of how learning in a company occurs over internal boundaries and to investigate whether individuals need to be motivated in this regard. We also aim to give recommendations as to how this can be developed. Furthermore, we will work out a model that explains the learning process.

Relationship marketing is an important part of the new view of communication strategies. The theories around this subject has a general and global perspective on how to manage relations and communication problems. But somehow the local perspective is forgotten. In this thesis we have focused on the local market and which demands it has on the work with relationship management. The purpose of this thesis is to find out how relationship marketing can contribute to create a high valued brand on a local market.

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

The purpose of this study is to identify the points-of-difference that should form the basis for Bryggarsalen?s future marketing efforts. Bryggarsalen is a newly established conference business in Stockholm. To be able to identify these points-of-difference, Bryggarsalen?s marketing problems have been studied from the resource-based view, claiming that the source of sustained competitive advantage derive from a firm?s unique bundle of resources.

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.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

This paper aims to provide a description of how knowledge can occur in Apoteket AB, anorganization that is operating on the Swedish pharmacy market. The purpose of this paper isalso to describe how the organizational learning occurs in the organization, and how theoutcome of this learning can be stored in the organizational memory. This subject is ofinterest since Apoteket AB experience changes in their external environment in that they nolonger have monopoly to sell pharmaceuticals on the Swedish pharmacy market. Earlierresearch claims that organizations need to develop new knowledge in order to take action, andthis development needs to be supported by the management within the organization.The collection of primary data was done by two qualitative interviews with employees withinthe organization of Apoteket AB.Our conclusions are that knowledge can occur in many forms, such as tacit and explicitknowledge. The vast majority of the knowledge within the organization is the information thatcan be found in the electronic database Aponet within Apoteket AB, and that is useful for theemployees in their daily work, and therefore is known as explicit knowledge.

AbstractThe aim is to find out the teachers´ different point of views regarding what and why it´s important to teach children about the human body and in what way educationists can teach this knowledge. Seven teachers are asked, through qualitative interviews, about their point of views on teaching the human body in pre-school.The teachers don`t seem to reflect upon the subject, which shows that a development of knowledge needs within the area.Fist of all the children´s spontaneous questions direct what the educationists talk about with the children. The most frequently mentioned questions are about the circulation of the blood and the digestion organs. The teachers think it´s important that the children get knowledge about the human body in order to get a better opinion of their own bodies and themselves. It´s also important because this is the basis of other kind of knowledge, for instance the knowledge about animals..

Delirium är ett vanligt tillstånd på intensivvårdsavdelningen (IVA) och forskning visar attpatienter som drabbas av delirium har högre mortalitet, längre vårdtider på sjukhus och sänktlivskvalitet lång tid efter vårdtiden. Det finns olika former av delirium: hyperaktivt,hypoaktivt och blandformer. Den vanligaste formen, hypoaktivt delirium, är lätt att feltolkasom översedering eller depression. Att använda sig av bedömningsinstrument kan göra attdelirium upptäcks tidigare och att patienten snabbare får adekvat vård, vilket kan lindraförloppet. Det har utvecklats olika instrument för att bedöma om patienterna har delirium.Syftet med denna studie var att undersöka om användandet av CAM-ICU (ConfusionAssessment Method for Intensive Care Unit - ett bedömningsinstrument av delirium) är ettanvändbart mätinstrument för sjuksköterskan att upptäcka delirium hos patienter som vårdaspå IVA.

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

In today?s fast changing environment it is important for knowledge intense companies that want to stay competitive to actively work with their knowledge, knowledge sharing and Knowledge Management (KM). Barriers decrease the efficiency of how knowledge is created, stored and shared, and they are therefore important to reduce or preferably remove making the KM activities result in as much value for the organisation as possible. To achieve this, it is important that the KM activities become a natural part of the employees? daily work.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.