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.

Ett utvecklingssamtal innehåller aspekter som kan anses ganska enkla att kvantitativt mäta. Men en mer komplicerad sida av utvecklingssamtalet är att mäta de aspekter som kan härröras till kvalitet dit exempelvis kompetenser, medarbetarnöjdhet och värdering av ledarskap kan räknas. Problemet med att mäta dessa aspekter är framförallt att de till stor del beror av subjektiva värderingar i flera led, från dem som genomgår samtalet och av dem som skall tolka resultatet av samtalet. Frågan är huruvida det är möjligt att koppla utvecklingssamtalet till verksamhets-styrningen, vilket då innebär att resultatet av utvecklingssamtalet därmed skulle tjäna på att kunna mätas. Syfte: Syftet är att beskriva och analysera förutsättningar för hur utvecklingssamtal kan kopplas till verksamhetsstyrningen.

Denna uppsats beskriver skillnaderna mellan svensk och dansk beskattning beträffande såväl inhemska som utländska idrottsmän. Sverige dammsugs på spelare på grund av att de danska reglerna är mycket förmånliga i förhållande till de svenska för utländska artister. Många svenska klubbar försöker kringgå full beskattning med hjälp av en så kallad signing bonus..

The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.

The issue of using citation based indicators in the evaluation of science is widely discussed. Only recently did bibliometric indicators become one out of many means for the allocation of financial resources for scientific research at Swedish universities. The purpose of this thesis is to discuss the issue of using citations when evaluating science. The author studied the issue from the perspective of citers? motives.

Stockholms stadsteater (Stockholm?s city theatre) is a public theatre in Stockholm, Sweden. During the last ten years, the theatre has increased its audience by 40 percent, has been called a ?success story? by culture politicians in Stockholm as well as others in the cultural field, and is today the largest theatre in the Nordic countries. At the same time, there is a recurring debate, primarily in the national morning papers? culture sections, concerning Stockholms stadsteater.

Planerade organisationsförändringar är vanliga men fortfarande misslyckas många organisationer med att implementera förändringar på ett effektivt sätt. Då organisationsförändringar vanligen ökar osäkerheten bland medarbetare är det intressant att undersöka hur detta påverkar medarbetarnas upplevelser av sin arbetsmiljö.Studiens syfte är att undersöka kommunikationens roll i en turbulent organisationsförändring för att se vilka följder kommunikationen kan få på medarbetarnas upplevelse av sin arbetsmiljö. Fokus är på hur de upplever arbetskrav, kontroll över sitt arbete och socialt stöd.En sekundäranalys gjordes av Kommun X medarbetarenkät. Denna skickas årligen ut i november. Enkäter från året innan och året efter organisationsförändringen analyserades i statistikbehandlingsprogrammet SPSS.Analysen visade att organisationsförändringen inte påverkade medarbetarnas upplevelse av sin arbetsmiljö.

All since Thomas Kuhn?s strongly influential The Structure of Scientific Revolutions the Philosophy of Science and ?even more so ?the Social Sciences have contained a greater amount of theories that could be described as more or less relativistic, meaning that the standards of justification or truth thereafter more often were said to be relative to language, culture, or biological makeup. One of the more elaborate ways of developing Thomas Kuhn?s theories in a more relativistic direction ismade by the philosopher Richard Rorty. Rorty, mainly a supporter of Thomas Kuhn, is also a philosopher who has been seen as a main exponent of a so called Postmodern philosophy.My intention in this thesis is to evaluate whether Kuhn's and Rorty's theories of science and knowledge could be regarded as relativism, in respects of their view of incommensurability, rational argumentation, and of their position vis-á-vis the more conventional picture of scientific knowledge and truth.

Titel: Turnaround management ? nyckeln till framgång? Författare: Maria Lejefors, Caroline Odell och Sofie Svensson. Handledare: Richard Ek och Bo Markulf. Syfte: Syftet med uppsatsen är att identifiera de nyckelfaktorer som bidrar till ett framgångsrikt förändringsarbete inom en organisation. För att göra syftet mer operationaliserbart kommer vi att använda turnaround management som den lins vi betraktar syftet genom.

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.

The last few years have been characterised by increasing online communication and the emergence of social media, made possible by Web 2.0. In society as well as in research, social media is used for knowledge produc- tion and networking. One example of this is Mendeley, a social reference management tool. With answers from users all over the world, this study investigates the use of Mendeley, if the respondents use other social media and if all of this affects scientific communication. The aim is also to study what the respondents think about the future of scientific communication and if this can be related to current tendencies.The theoretic framework for this study is based on Leah Lievrouws research on the Cycle of Scientific Communication and the relationship between the ?Little Science 2.0?-scenario and the ?Big Science Retrench- ment?-scenario.A qualitative web based survey was conducted (41 answers) and complemented with an interview with a professor in environmental sciences.

Rapporten huvudsyfte är att beskriva hur vi genom användning av språk och kommunikation har kunnat tillgodose våra användares krav på ett ärendehanteringssystem, samt på vilket sätt vi har använt artefakter för att kommunicera. Vi kommer att beskriva olika delar av projektet där språk och kommunikation har haft centrala "roller" och visat sig ha olika betydelse beroende på de personer som medverkar och i vilken miljö situationen har utspelat sig. Rapporten behandlar även hur resultatet av ovanstående har lett oss in i en utvecklingsprocess där vi försökt tillgodose användarens krav på bästa sätt. Vi kommer också att beskriva de kända och tidigare okända metoder som vi använt oss av för att uppnå vår målsättning, att överlämna en första prototyp av ett ärendehanteringssystem..

Secondary schools have for decades debated whether they promote social reproduction which is considered to generate the homogeneous student compositions. The gap between the academic programs and vocational education programs is considered to increase. What in recent years has appeared in research is that the gap is increasing most tend to be in the specific academic program, particularly in science. This paper's intention is to describe the science program at a local level and the pupils who were admitted to the science program autumn 2009 on the basis of an educational sociological perspective. The survey consisted of a census in which all students were given the opportunity to answer a questionnaire.

The aim of this Master's thesis is to examine the ways in which culture and cultural policy are being articulated in the process of Lund's application to become Sweden's European Cultural Capital of 2014.I have used Dorte Skot-Hansen's three cultural political rationalities: the humanistic-, the sociological- and the instrumental rationality, as well as and Jenny Johannisson's extension of those into three cultural-political discourses, as sensitizing concepts in my analysis. The questions raised are: How are the three rationalities/discourses articulated in the chosen central documents and in the process surrounding them? Which themes and arguments dominate the chosen documents?The main objects of my study have been four texts that have been produced in the applicationprocess: a Prestudy, a Plan of action, a Broschure and a Cultural policy. Along with them local political protocols, newspaper articles and other related material have been used. The research method applied was a qualitative eclectical textual analysis with emphasis on the content and on tracing the way the rationalities were expressed in the material.The rationalities were all found to be articulated in the four texts.

 The purpose of this study was to study social work models to explain addiction in the assessment of response to people with addictions. This study investigated how social workers' explanations are shaped by their experiences, theoretical points influenced by research in a discretion is affected by organizational conditions, manuals, evidence-based practice and national guidelines in an investigative process. The material in this study has emerged through interviews with four social workers in the social services department for addiction and dependence. The essay is a qualitative study with personal interviews as the basis for the result. The study begins with a description of addiction and dependence, current laws on the matter, and officer's work.