AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This study aims to give an account of five teachers? views and understandings of second language (L2) learners? previous knowledge, as well as, their linguistic and cultural backgrounds. This is carried out by the means of qualitative interviews, where the sampling consists of five primary school teachers at various schools. The findings are presented and analyzed using a thematic analysis. Furthermore, the study indicates that teachers in general have a positive attitude to learning more about their L2 learners? prior knowledge and backgrounds, both for the pupils, as well as, their own sake.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

The aim of this study was to examine nurses knowledge and attitude towards HIV/AIDS patients over the world. A descriptive literature study has been made based on scientific articles from the databases PubMed and Cinahl. The authors have examined the sampling and the falling off of the articles. The result shows that the attitude towards HIV patients is different from one country to another. The attitude was affected by several of factors such as experience, fear, knowledge / education and the nurses attitude and willingness to care for these patients.

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.

We have through our theoretical framework been able to create a simplified measuring tool for a KIZ; the S-TKL. We have found that the S-TKL is possible to implement on the Öresund Region but with some flaws. Even though the Öresund Region has implemented the mindset of a KIZ, accurate statistics are in some areas hard to find. We can also through our empirical findings say that it is difficult to use the S-TKL on Shenzhen. The data we have found gives a good indication of both of the regions.

Denna studie syftar till att belysa hur offentliga organisationer arbetar kring kunskapsbevaring och kunskapsöverföring. Vi har undersökt hur fem offentliga organisationer med olika organisationsstrukturer arbetar med att bevara kunskap inom organisationen, samt hur de överför kunskap mellan medarbetare och till nyanställda. Studien har samlat in det empiriska resultatet med semistrukturerade intervjuer. I analysen diskuteras det empiriska resultatet med ämnen som epistemologiska perspektiv inom knowledge management, maktperspektiv, politiska direktiv, arbetsmiljö samt kommunikationens roll. Resultatet av analysen påvisar bland annat att muntlig kommunikation är en viktig framgångsfaktor i en kunskapsprocess..

The purpose of this Masters thesis is to accomplish an understanding for childrens librarians purchases of juvenile books. Two main questions are to be answered: - Which considerations do childrens librarians do when buying juvenile books and which goals and motives are behind their purchases? - What do childrens librarians think that their knowledge and competence consists of and how is that knowledge useful when buying juvenile books? To answer the questions qualitative interviews with five childrens librarians have been carried out. The material has been analyzed through a theoretical construction consisting of theories about collection development, book selection and quality judgments. The conception tacit knowledge silent knowledge from Michael Polanyi has also been used for interpretation.

The purpose of this study is to explore how teachers at Swedish upper secondary schools perceive the so-called value words and knowledge requirements of religious studies 1 as defined by the present curriculum for upper secondary school 2011 (Gy11) how they consider themselves to apply these value words in their teaching, and whether they consider the knowledge requirements as alegitimate basis for equivalentassessment. My studyis based oninterviewswithfour teachers in religious studies at four different upper swcondary schools in the municipalityof Jönköping, Sweden. The results of my study show that the interviewed teachers perceive the value words in the knowledge requirements of religious studies 1,as defined by the present curriculum Gy11, aredifficult to interpret and that the value wordsare not definitive, but interpretable. All teachers use the knowledge requirements in theirplanning of teaching,but also in teaching where they are to concretize the knowledge requirements and value wordsthrough their own examples. Half of the teachers, however, experienced a lack of interest in the knowledge requirements by the pupils, which make it even more important to discuss knowledge requirementswith them, while the teachers?assessment has to rely on these knowledge requirements.

This thesis in social anthropology is based on interviews with four hunters from the middle of Sweden. It is about how the hunters get their traditional knowledge and how important it is to grow up and live in rural areas for the knowledge and understanding of hunting. The essay is also about the difference between the hunters from rural areas and the hunters from urban areas. It also examines how the rural hunters speak about the true and real hunter..

A peripherally inserted central catheter (PICC line) is a catheter that is inserted through a peripheral vein in the arm and then on to a central vein in the chest. It is used to give injections and infusions and to take blood samples of patients who need treatment for longer periods.The aim of this study was to investigate nurses' perceived knowledge of the care and use of PICC line in wards where PICC line does not occur daily. The aim was also to investigate if the nurses expressed a need and wished for more knowledge to be able to use PICC line, and if PICC line is not used investigate the cause of that.The study was of a descriptive design with quantitative approach. An online survey was answered by 40 nurses from five wards at a university hospital in central Sweden.A large number of the nurses who responded to the survey reported that they lacked knowledge of the care and use of PICC line. Despite this, three-quarters of the nurses usually use PICC line at the infusion / injection / blood tests on patients with PICC line, if they are cared for in their ward.

Many reports infer that questions of HBT and homophobia are either poorly addressed or not addressed at all in schools today. This study is based on interviews with teachers of students aged 13 to 15. It is an inquiry to the teacher's thoughts about, knowledge of, and sense of responsibility to inform students of the subjects 'Queer', 'HBT', and 'Homophobia'. Who is responsible for educating the students regarding these subjects and what do teachers think about including these subjects in their curriculum? How do the teachers describe their knowledge of the subjects? Do they require further knowledge themselves in order to educate others in a proper way? The study is grounded in queer theories.

This study focuses the development on the protection of landscapes with old industries and how it nowadays is appreciated by the inhabitants. The overall aim of this study is to increase the knowledge about how the so called industrial landscape in Norrköping became a cultural heritage that the citizens want to protect. The study also aims to investigate the citizens´ knowledge about the industrial landscape in Norrköping, and what value they think that the place possesses. Data was collected by an information research and six qualitative interviews. The interviews where analysed by qualitative methods techniques.

How can a multi project organisation use Wiki to support improvement of knowledge management and project evaluation to become a learning organisation? The main purpose of this thesis is to give management and employees a better understanding of how Wiki supports knowledge management and project evaluation. The second purpose is to illustrate possible difficulties and pit falls that comes with the implementation of Wiki based learning. The theoretical framework initiates by explaining multi project organizations, then describes Argyris and Schöns theories about organizational learning and learning organizations. The second half of the theory chapter brings up theories about important areas for a learning organization.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.