In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

This essay is about how basic democratic values are formed in preschool. I have focused on children´s abilities to take on responsibility and also, on the importance of relationships in the development of democratic values in preschool.This essay starts in self-perceived dilemmas, based on my own feeling that the children should have more rights and that the preschool often has too many unreflected rules and routines. The dilemma has been reflected on and has been discussed in relation to other theories. I have also reflected on my own behavior as a teacher and to what extent this behavior has influence on the outcome.The relationship between the governing documents and the work in preschool has been reviewed with the conclusion that they are not synchronized with each other.The investigation shows several examples of the meaning of a good working relationship between teacher and child and that children´s own sense of responsibility should be taken seriously and be recognized as a resource.In the discussion with the theories a connection between democracy, relationships and children´s responsibility was detected. The meaning of a good working communication and the teacher?s significance for the development is central and is made visible and problematized.The concluding words show how the approach to democratic and fundamental values must come to a change in preschools, a change that the teacher partly is responsible for.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

This essay focuses on the pictures in mathematics books for elementary school. The purpose was to see if images in mathematics books for elementary school show traditional gender roles.The aim of the essay has been broken down into following research questions:Vilka färger förknippar de olika matematikböckerna till pojkar/män respektive flickor/kvinnor?How many times were girls/women and boys/men illustrated in the mathematics books?What behavior is associated with masculinity and femininity?Which colours are associated with boys/men and girls/women in the mathematics books?I used a semiotic image analysis method to study the pictures presented in the mathematics books. The theories in this essay were used to see how society makes girls become girls and boys become boys and in what ways the genders are portrayed in relation to each other. In addition, the theories include the question of whether a specific colour is given to a specific gender? The analysis evidently confirmed that the images in the mathematics books demonstrated traditional gender roles.

The use of environmental management systems, and objectives-led corporate management have become a widespread phenomenon today. Identification and assessment of an organisation?s significant (environmental) aspects is crucial within this work. Identification and especially assessment of significant aspects is often considered as a problematic step in many organisations. There are no generally accepted methods how to undertake this crucial step.

MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.

En undersökning där vi försökt definiera en eller flera faktorer som är kritiska för Lunds centrumhandel. Intervjuer med ett flertal nyckelpersoner samt en omfattande enkätundersökning har genomförts..

Genom personliga intervjuer med revisorer, småföretagare, banktjänstemän och en redovisningskonsult har vi undersökt vad revision och revisorer har för betydelse för småföretag..

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Background: Type 2-diabetes is now a public health problem, which constitutes 85-90 percent of diabetes care. The district nurse´s role in treating a diabetic (/person with diabetes) does not only comprise pure medical treatment but also support, advice and training to the individual. In our profession as nurses, we have found that medical knowledge in patients with Typ 2-diabetes is not always enough to obtain changes in lifestyles.Aim: The purpose of this study was to investigate the illness perceptions in patients with Type 2-diabetes and their impact on health behavior.Method: This qualitative study used grounded theory as a method. Results: The informants described in the interviews, their perceptions of living with Type 2-diabetes. The analysis revealed the main category periodic health behavior built up on and related to five categories developed in data: preventive health awareness, guilt, confidence in medical treatment, motivational problems and periods of insight.Conclusion: This study contributes to understanding of patients with Type 2 - diabetes their beliefs about illness and how it affects everyday lives.Keywords: Believes, District nurses, Groundey Theory, Illness perception, Type 2-diabetes.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

AbstractTitle: Communicative leadership ? a leadership for modern organizationsQualitative research attempting to define the concept.(Kommunikativt ledarskap ? ett ledarskap för moderna organisationerKvalitativ studie med ansats att definiera begreppet.)Author: Jenny AxällAim: The aim of this essay is to try to find the essence of and a definition of the communicative leadership. Questions asked are: How can communicative leadership be described? How can it be practiced? What does it demand of those who practice it? What organizational conditions are required? And what results and performances can this leadership lead to?Method: Qualitative explorative research method. The study contains an academic lit-erature review of the science of leadership and communication in general and the more specific communicative leadership.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.

The purpose of this study was to show how two schools from a municipality in greater Stockholm work with a document called "likabehandlingsplan", literally ?plan for equal treatment?. This document is required by law in Swedish schools and a part of each municipality?s program. The goal of the study was to see how teachers and school principals view and work with the plan as a part of their work in preventing discrimination and offensive behavior, in particular in dealing with problems with bullying. The two schools? plans were compared for similarities and differences and how they chose to follow the municipality?s guidelines was examined.

Studiens syfte är att få kunskap om hur den inre organisatoriska kontexten kan påverka förstalinjechefers ledarskapsbeteende gentemot underställda och hur den inre kontexten kan påverka ledarskapseffektiviteten.Studien har genomförts med en kvalitativ forskningsansats där tre stycken avdelningschefer samt en HR-chef i en organisation har intervjuats.Studien fokuserar på hur kontexten påverkar, begränsar, förstärker eller styr en organisations avdelningschefer till att använda en viss form av ledarstil eller beteende. De ledarstilar vi har utgått från är ett uppgiftsorienterat- samt relationsorienterat ledarskap. I studien har vi funnit att den inre kontextens variabler påverkar både ett uppgiftsorienterat- och ett relationsorienterat ledarskapsbeteende hos avdelningschefer. Vi har kunnat urskilja hur variabler i den inre organisatoriska kontexten påverkar avdelningschefers ledarskapsbeteende är individuellt. I studien har vi använt engagemang samt sjukskrivningsstatistik hos de underställda som mått på ledarskapseffektivitet.