Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.

Amyotrophic lateral sclerosis is a progressive neurological disease which causes a slow degeneration of the body. Living with this disease means being exposed to severe strain and every day could bring new losses. Amyotrophic lateral sclerosis does not cause any harm to the intellect, the mind remains unaffected. The aim of this study was to achieve an understanding, and to shed light on the nature of positive life experiences of people living with amyotrophic lateral sclerosis. This literature study is based on detailed examination of three person's narrations taken from their autobiography and biographies.

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

The essay has its beginning in the source material that deal with ancient Norse religion before the people in the Nordic countries became Christian. The fact that there are no contemporary written or authentic sources available that can tell us something about the Norse religion during the Viking age is problematic. Archeological source materials is available, but tend to talk more about power relationships and social status than the old Norse religion and the way people practiced their faith. Medieval Christian writers are a source of knowledge of the Norse religion; however, they can only highlight the Norse religion from a Christian point of view and ways of evaluating the pagan faith, making them less reliable.The written sources of this paper are based on the written by two medieval Christian writers, Saxo Grammaticus and Snorri Sturluson. These sources are among the first to treat the Norse religion process after the introduction of Christianity in Scandinavia.

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

ÖREBRO UNIVERSITYDepartment of Behavioural, Social and Legal SciencesProgram of social workSocial Work CC-essay in Social Work, 15 creditsAutumn term 2013The family is the only way back home? A qualitative study on staff?s view on family involvement in the treatment of adolescentsAuthors: Cakici, Nahrin and Claesson, SandraAbstractThe aim of this study is to investigate how the staff at residential treatment centers works to involve the family and the social network in youth?s treatment and how they experience that the involvement affects the young person. The aim is also to study the difficulties the staff experience in their work to involve the family and the social network. In this study, staff from two residential treatment centers in Sweden participated. The study is conducted based in on qualitative method in which four semi-structured telephone interviews and one group interview have been conducted.

Behavioral problems are one of the leading reasons for re-homing and euthanasia in dogs. It is estimated that between 40 ? 87 % of dogs suffer from some sort of behavioural problem, making it an important animal welfare issue. Separation anxiety is one of the most common behavior problems encountered in dogs after problems related to aggression. This thesis is aimed at examining the etiology behind separation anxiety related behavior in dogs based on existing literature as well as comparing and evaluating the efficiency on suggested treatment protocols.

What psychologial processes are activated in experiencing mourning after a loss of a belovedperson? How is death described in other authors? novels and short stories compared to mine?This essay aims at analysing my two short stories The follower and The price for love fromdifferent aspects. I discuss the psychological realism and the spirituality using the method ofclose reading, interpreting and applying ideas of texts from other authors in my short stories.Death is a central phenomenon in both of my texts. Therefore I discuss death frompsychological and philosophical aspects in this essay. To get a philosophical frame of death Iturn to Jacques Derrida, Emmanuel Levinas and Martin Heidegger.

Half of Sweden?s 140 000-150 000 sows are culled and replaced by 75 000 gilts annually. Culling of old sows is necessary and allows new breeding material to enter the herd. However, many of the culled sows are young, and have not yet become profitable at the time for culling. Therefore, it is an important question for the pig industry, how to raise gilts to sows with a high and sustainable production level.

This article evaluates the narrative and it´s didactic role in historiographic textbooks for schools. The primary study is a comparing qualitative analysis of the narrative in the different textbooks. The result leads to a pedagogical discussion based on Kieran Egans theories about cognitive tools, and how they shape our comprehension. The theoretical background defining and discussing narrative as a concept is partly based on a semiotic view, part linguistic. The main conclusion of the work is how the narrative seems to be a product of discourse in the ways the textbooks differ at the most from each other; Broken down, how the role of the writer and the reader and their conception of the world take part I a significant comprehension of the stories told in history textbooks..

This essay reviews the situation for small actors in the Swedish clothing industry. In this essay we assume that loyalty is a requirement for survival on the competitive clothing market. Four small actors have been analyzed up on theories on loyalty, brand equity, relationship marketing, service marketing, quality, interactive marketing, distribution and value creating activities. The chosen actors are Fifth Avenue Shoe Repair, Boutique Sportif, Jenny Hellström and Ida Sjöstedt. The conclusion of the essay is that it is possible for small actors on the Swedish clothing market to build loyal relationships with their customers.

The main aims of this study is from a gender perspective identify possible reasons why so many men compared to women visited the European football Championship in Poland/Ukraine 2012. The study also aims to classify European Championship visitors from their primary purpose with the trip.To be able to answer the study's purpose and issues, it is important that we get an understanding of the phenomenon so that we can clearly express an opinion on this phenomena. This meant that we chose to use qualitative methods designed to give a deeper insight into what is being investigated. We made use of both deep, email and telephone interviews with our respondents. The six respondents are evenly distributed between the sexes.