I början av 2000-talet avslöjades flera stora redovisningsskandaler i USA. Stora amerikanskaföretag som Enron och Worldcom lyckades genom svekfull redovisning vilseleda marknadenatt tro att deras finansiella ställning var avsevärt bättre än vad det visade sig vara. Enronförsökte t.ex. gömma stora skulder genom att inte ta upp dem i balansräkningen, dettaarrangerades av Enrons finanschef med samtycke från revisorerna och bolagets styrelse. Närskandalen avslöjades och Enron tvingades ta med de korrekta siffrorna i balansräkningen blevkonsekvensen att företaget fick begära konkurs.

Syfte: Uppsatsen ska undersöka hur svenska icke professionella investerare använder årsredovisningen i sina val av kapitalplacering och vilken nytta årsredovisningen har i valet. Uppsatsen ska även undersöka om icke professionella investerare har några problem i tolkningen av årsredovisningar.Metod: Uppsatsen använder både kvantitativ och kvalitativ metod i form av intervjuer och enkät.Slutsats: 50 % av de icke professionella investerarna anser att de har nytta av årsredovisningar vid kapitalplaceringsbeslut. VD-ordet, förvaltningsberättelsen och revisionsberättelsen används mest. Det som upplevs svårast är värderingar i balansräkningen, kassflödesanalys och noter.Förslag till fortsatta studier: Genomföra en liknande undersökning med intervjuer av icke professionella investerare. Ta reda på vilken hänsyn det tas till investerare med lägre ekonomisk kunskap vid upprättandet av årsredovisningar. .

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

Recreation leaders on youth recreation centres is a professional category, mostly mentioned in the public conversation when it comes to taxes and youth problems. But what do they really do, what outlook do they have to their task, and finally, how are their daily lives like at work? The stories of twelve people represent the basis of this essay which itself consists of two separate studies. Six professional recreation leaders speak about their view of their own work, based on background, mission, education, ethics and position. The recreation leaders´stories reflect a worksituation with meetings of great significance andimportant standpoints.

This essay was written in order to elucidate how the priests-to-be and working priests experience the preparation for preaching during their training and if their identity as preachers depends on their preaching; how they refer to rhetoric and what the preparation training looks like.There is no Swedish research within this field, and even the existing international studies concentrate mostly on writing preparation within other occupations, e.g. economics, health care and public sectors. These studies also show that there are several discrepancies between the university preparation for professional writing and speaking and the professional discourse.In order to carry out the investigation the author has interviewed priests-to-be and working priests and examined the syllabi for homiletics and rhetoric. The result of this analysis offers a better insight into the nature of the training in preparing sermons that Swedish priests obtain during their professional education. The author refers to the results of other scientific investigations concerning preparation for professional writing and speaking and concludes that there are similar difficulties within the priest training, e.g.

The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

In this thesis the core of the nursing professional skill will be portrayed through the opportunities of the essay writing. Thus the tacit knowledge, which is at the verge of erosion in a zeitgeist where medical care shall be cost-efficient and where development is mainly based on scientific research, will be articulated. Scientific articulation of knowledge has gained increasing importance on the expense of the practical knowledge. Healthcare professional skill requires a refind ability of judgment, which absorbs its nourishment from both scientific knowledge and the proven proficiency expertise.Professional skill expresses itselfs through action, especially through the acting in unexpected incident. Experience is developed into knowledge through reflection.

AbstractAuthor: Sofie JakobssonCourse: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityPeriod: Spring 2012Key words: Job ads, Professional Communicator, Public Relations Officer, Trait Theory, Five Factor Theory, Big Five, personal traits, work tasks.Title: The Independent Specialist. A study of requested personal types in Professional Communicators.Number of pages: 35Purpose/ Aim: The study aims to evaluate what kind of personality type that would make a good fit for a Professional Communicator. The study examines personal traits and work tasks that are presented in job ads for Professional Communicators in Sweden today. From this material the author wants to calculate what kind of personal type that characterize the profession with the help of the Big Five theory.Material/ Method: Quantitative research method based on job ads.Main results: The study shows that personal traits that employers look for in Professional Communicators today are mainly traits from the Conscientiousness group with characteristics such as independent, structured and planning. The second biggest personality group is Extraversion where personal traits like driving, outgoing and social were put.

Purpose: The purposes of the current study were to investigate whether there were any differences in the perceptual ability between professional and non-professional ice-hockey players and whether professional players are better at distinguishing, paying attention to and concentrating on what is important during intense physical activity. Method: Twenty male ice-hockey players (10 from both the Swedish first and third divisions) participated in the study. Wingate test were used for physiological measurements while three psychological tests were presented in front of the participants. Stroop, Flanker and Fast counting tests were used to measure perceptual and coping abilities during intense physical activity and the differences between the two groups. Results: Fast counting and Flanker word 2 tests showed a significant difference between the two groups, whereby the professional groups was faster and more accurate than the non-professional group in answering.

The communicator has a professional role which is relatively unspecified and hard to define. To work with communication can mean several different tasks, who also might vary between different types of organizations. The purpose with our study is to clarify the professional title communicator and its meaning. By applying a power perspective on the communicators experienced professional role in meaning to find out who has the power over the communication.     Our study is made of qualitative interviews with four professional communicators working in private organizations. We have used semi structured interviews in our study which means that we before we went through with the interviews defined themes which the interviews were built upon.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

This is a qualitative study based on two focus group interviews with a total of six social workers who work with assessing financial aid in two municipalities. The study aims to examine how the social workers experience and handle their ambiguous professional role, on the basis that they are expected to support and control the client. The theoretical framework is the theory about discretion and role theory. The results show that social workers find it difficult to combine these different approaches. Two different groups of strategies that social workers use to manage their professional role have been distinguished, the first is used to combine the different approaches (combination strategies), which are: empathy, to be distinct and to "blame" the organization.

This master's thesis reports on our investigation of how the public librarian's professional identity is formed and what it is formed of. We have considered factors such as: education, competence and daily tasks. In order to fulfil this aim we have used a literature study on concepts such as competence, education, professional identity and profession. We have also carried out an empirical study where we have interviewed nine librarians on public libraries. The method of analysis is qualitative.

The theme of this thesis is the professional ethics of public librarians. Qualitative interviews have been conducted with fourteen public librarians, with the aim to investigate their thoughts·and opinions concerning professional ethics and their experiences of ethical dilemmas in professional situations.The result shows that the majority of the librarians often discuss problems concerning what's right or wrong but that the discussions are conducted on the basis of practical situations and not in terms of professional ethics. The majority have vague ideas of how the term professional ethics should be applied on the work of public librarians, though all the interviewees consider the professional ethical discussion to be important.We examine the librarians opinions and experiences of ethical dilemmas conceming four subject areas: the principle of the librarian as a neutral and nonrestricting information intermediary, the principle of equal treatment of all the library visitors, difficulties. concerning media selection and the problems based upon the librarians flexibility towards the intemal rules of the library. The librarians experienced the behaviour towards the visitors as the greatest problem.