Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Begreppet work ?life balance syftar till det arbete kring sponsring av förmåner och arbetssituationen som hjälper den anställde att balansera sitt arbetsliv och sitt privatliv. Då uppfattningen om vad som skapar balans är subjektiv, torde det från företagets sida vara viktigt att veta vad medarbetarna upplever, stödjer och hindrar upplevelsen av balans. Dessutom torde en klar bild över vad som stödjer och vad som hindrar, säkerställa en maximal avkastning av de satsningar som företaget ger personalen. Utifrån detta utformades studiens syfte, vilket var att öka förståelsen för vilka faktorer individer anser stödjer och hindrar upplevelsen av balans.

The RoHS Directive was introduced in order to restrict hazardous substances in Electrical and Electronic Equipment, EEE. It currently restricts the use of six hazardous substances/compounds; cadmium, lead, mercury, hexavalent chromium, PBB, and PBDE. The RoHS Directive currently includes category 1-7 and 10 in the categories of EEE listed in Annex 1A to the WEEE-Directive (Waste of EEE). The aim with the report is to investigate and elucidate prospects and obstacles to increase the scope of RoHS. This report mainly considers the inclusion of product categories 8 (Medical Devices) and 9 (Monitoring and Control Instruments).

There are several different methods of assessment of functional communication in individuals with aphasia. However, these are not very established in Sweden. A number of assessment methods are not translated and adapted to Swedish. The views about what functional communication means are scattered. The purpose of this study was to, with the help of a questionnaire survey, identify how Swedish speech and language therapists assess functional communication, to what extent and what they want that an assessment method should contain to be clinically useful.The study involved 54 clinically active speech and language therapists in the area of aphasia.

The aim of present study is to evaluate the work of the employees within the Addict Care field, how they experience their struggle as well as the significance of the interaction between the client and the employees. It takes a great deal of effort when facing individuals with alcohol ?and drug related problems. The focus should be on the occupational and individual qualifications, while there is legislation, regulations and ethical guidelines to be followed. Intending to comprehend these issues better several interviews were made with six employees within The Administration for the Social Services and The Addict Unit in Växjö area.

Due to a globalised world business travel is flourishing. This paper examines how middle level executives, travelling a lot in their work at a multi-national company, feel about their travel. It looks for links between business travel and work satisfaction among them. A short presentation of the patterns of business travel and relevant motivational and stress theories is given. Data for the paper is collected using a survey (78 participants) and interviews.

The aim of this study was to investigate the knowledge of dental erosion and the consumption habits of soft drinks among secondary school students. Differences between the sexes should also be investigated. The study consisted of 102 students, 60 women and 42 men, in the eleventh grade from a school in the south of Sweden. A questionnaire with 25 questions, divided in two parts with focus on knowledge respective consumption pattern and behaviour, was handed out and collected by the authors. The data showed that more than 50% of the participants had knowledge about dental erosion.

Thesis purpose: The main purpose of this study is to empirically verify the applicability of Kozinets´ model on an interest, activity or lifestyle based online community, in order to develop an adaptive segmentation approach for segmenting online communities. Methodology: This research is deductive by nature, cross-sectional by design and undertakes a quantitative approach using self-completion questionnaire as a part of a web survey to collect the empirical data needed. Theoretical perspective: The main theories guiding our work and supporting the findings of this study include: market segmentation (descriptive and behavioural) and communities (consumer communities and online communities). Empirical data: A web survey with self-completion questionnaire used to gather empirical data from members of interest, activity or lifestyle based online communities. Conclusions: This study took the specific characteristics of online communities into more consideration than previous research and literature has done and also recognized that an adaptive segmentation approach is needed, depending on the communities of study.

The aim for this study is to investigate how the cooperation between teachers from nine-years compulsory school and comprehensive upper secondary school is organized in a Swedish municipality, based on the formulation in the Swedish curriculum. My idea is to see how the cooperation is organized, when it comes to information about pupils who haven?t passed the qualifications to upper secondary school, especially in Mathematics.Lennart Lundquist?s basic ideas about the qualities of the one who is guided, in this case the teacher, underlie my study when it comes to the directions from the school board.I carried out my study in a Swedish municipality, where I interviewed teachers at two different compulsory schools and one upper secondary school. I also let the school board become a part of my study, as they received a minor questionnaire.The results of my study points out that there is much to be done when it comes to cooperation between the teachers from different school levels. The interviewed teachers points out that they lack knowledge about each other and they ask for more physical meetings to start cooperation.

This report will show the energy usage of Hotel Princess in Sandviken, Sweden. When the hotel changed owner an examination of the hotels heating, ventilation and sanitary systems were done. The report showed flaws in the ventilation system, and is why the new owner wanted a closer look at the energy use of the hotel. The original building was built in the 1930s and two major extensions have been built, one in the 1950s and the most recent in the 1980s. An assumption made is that the building parts were built to the restrictions during the time. Activities on the hotel include sleep over, conference, night club, massage and swimming in the hotels pool section.

The horses? natural behaviour is easier to satisfy in a loose-housing system than housed in a traditional box. Law?s and science suggest that we should house horses in loose-housing, which improve the horse possibility to perform natural behaviours, to interact socially with other horses and to have more possibility to movement. It?s more timesaving in a working population aspect and a economic gain in materials. We noticed that it?s different opinions about what people in the horse society thinks about having youngsters housed in a loose-housing system.

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

The purpose of this study is to examine and compare librarian profession with different professional theories. The intention is to describe how the librarian profession meets the different professional criteria and to what extent the librarian profession can be said to be professional in expertise, service and autonomy. Nolin?s modern theory provides an opportunity to analyze occupational groups based on professionalized basic concepts. The analysis of relevant material showed that the librarian is a service profession with high skills, but does not hold a high degree of autonomy.

AbstractThe purpose of this work is to try to find out how young people's reading habits among students look at different types of secondary school, ie. both theoretical and practical, and what factors might encourage them to read more. My questions have been; do young people read today? Is there any difference between city, gender or program? What can a teacher do to inspire young people to read more? I have made a questionnaire survey among different students at two different high schools in Skaraborg. The first school is a high school located in a medium sized town, where I made inquiries to the scientific program, social program, Business and Administration Program and the Electricity Program.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.