The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

AbstractTitle: Serial recall of two-voice lists: Words are not perceptually organized by voice.The present study examined how voice affects the perceptual grouping of words in short-term memory that are auditory presented. Three different voice-lists were used: single-voice, alternating-voice and split-voice. In single-voice lists all words were presented in the same voice. In alternating-voice lists words were presented alternately in a male and a female voice. Finally, in split-voice lists words were presented grouped four and four in a male and a female voice.

In the library community there is a continuous discussion about enhancing user interactivity on library websites, according to the principles of Web 2.0, called Library 2.0. The purpose of this thesis is to study how librarians conceive Library 2.0. The focus is on the study of the librarians? conceptions of user interactivity on the website, and if the librarians conceive that their professional role is affected by Library 2.0. The study is implemented methodologically by interviewing six librarians and using phenomenography as an approach.

The aim of this study was to shed light on the phenomenon of sex purchase amongst men from the perspective of professionals working at KAST*. Our main research questions concerned who the sex-purchasing men are, what their incentives are and furthermore how the professionals depict their work with these clients. In order to examine this we conducted three qualitative research interviews. The theoretical framework used to examine our results consisted of social constructivism and professional acting space. Main results show, contrary to research, that the ?typical? sex buyer does not exist, nor do specific motives.

ABSTRACT Introduction: One of the great difficulties that the nurse anesthetist encounter in their profession is to assess and estimate sleep depth versus signs of pain in the anesthetized patient. Based on a pre-operative appointment and the perioperative monitoring, an assessment of the patient is made. The experience that the nurse anesthetist has can make it easier to understand what subtile signs of the patient depends on. Purpose: With this in mind, the purpose of the pilot study was to try to find out if there are specific signs of pain during anesthesia and if the professional experience played a role. As a subsidiary aim the authors examined whether there were factors in the patient that the nurse anesthetist takes into account in the identification of pain during anesthesia.

Social workers in this study describes various experiences of the assessments of interventions for children and adolescents. Social workers experience of the many different situations where an assessment of best effort must be made on the basis of BBIC, which is the Social Services investigation records. To make this assessment, the Social workers need social assistance and support of their colleagues and manager. Knowledge mixed with experience is also an important part when it comes to being professional and not let emotions control that could otherwise be happened when the social worker meets and builds relationships with clients. Social workers are also those who will decide which achievement the client needs from the needs.

Karin Holmkvist (2014) Sleep, meals and physical activity among professional drivers during the day with work and spare time. Master?s thesis in health at work. University of Gävle. Night work and irregular work hours affects social and biological rhythms in activity, eating, sleep and metabolism. Researchshows how theworking conditions andworking hours affect professional drivers´ lifestyle and there is a negative impact on their health.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

The purpose of the essay was to examine the role of the professional communicator in the Swedish Unemployment Funds. Focus was on measures carried out by the communicator to enhance and streamline communication and how the communicator supports their coworkers in their own communication role. In order to fulfill the purpose, two main questions were asked;? How do the communicators support and develop their coworkers communication role?? What to the communicators identify as challenges in their work in doing this?The theoretical base of the essay was Heide and Simonssons (2011) challenges for the professional communicator. The theory states that organizations communication processes are the foundation to its existence and development and that the professional communicator therefore needs a solid base with the possibility to monitor the whole organization.A questionnaire was sent to communicators in all Swedish Unemployment Funds and even though the non-response was rather considerable, the answers received was assessed sufficient to make an analysis.

In 1970 professional boxing became illegal in Sweden and in 2009 the prohibition was removed.Just before both of these changes in the law there were debates in media where people argued forand against ilegalization. In the later debate the focus has shifted from professional boxing toinclude Mixed Martial Arts(MMA) as well. MMA was governed and bound by the same law asprofessional boxing.This purpose of this paper is to compare the debate in 1968-1969 with the debate in 2006. The twodebates resulted in two different outcomes, ilegalization of professional boxing in 1970 and thenlegalization of it 2009. Are there any reason for these differences? What is the reasoning behindthis? By using hegemonic masculinity as a guidance when examining the debates this paper istrying to understand how the discourse have changed over time.

The aim of the study was to examine collaboration and professional perspectives on the best interest of the child in regards to working with unaccompanied asylum seeking children. Firstly, our result show that counselling is available for the unaccompanied children from case workers, staff, school counsellors and emergency psychiatric care. All of the participants in this study describe the need for long-term counselling for unaccompanied children, however, providing the long-term counselling is not the primary purpose of the organisations in question. Therefore an additional service-provider working with counselling is a necessity. Secondly, the study explores the participants? professional perspectives on the best interest of the child.

Uppgiften som detta examensarbete går ut på är att utveckla en ny steghållare som ska ingå i Thules produktserie Professional. Det är önskvärt att kunna lasta stegen bakifrån och möjliggöra lastning från marken även på högre skåpbilar. Steghållaren ska framförallt vara anpassad till yrkesmän, såsom hantverkare, målare, etc. Därför söker Thule en robust, säker och lättmanövrerad steghållare med attraktivt utseende. Steghållaren ska minska den tid det tar att lasta på och av stegen.