This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Abstract Integrated mental training is a method that entails a systematic and long-term training of mental processes (thoughts, images, emotions) that aims to enhance performance as well as gratify feelings and improve thought processes. This training develops an alternative system of control by using substitute state of consciousness and self-hypnosis. The method is concerned with both mindfulness and performance approaches, which is crucial in order to feel and function better. The intent of this study is to highlight the experience of the different steps of integrated mental training to gain an understanding of how, where, and when changes occur. To achieve the objective of this study, a qualitative empirical method was used.

The aim of the study was to examine prerequisites for the changes that are taking place within working with Intimate Partner Violence in Västra Hisingen (a municipal district in Gothenburg, Sweden). My research questions concerned incentives for the new features, their practical consequences and prerequisites for implementation. The study has been performed by three focus group interviews with different parts of the organization represented. The work material has then been analyzed using Implementation Theory, Human Service Organization Theory and theories on breaking up. The study showed that all respondents were motivated to perform the changes, but also that there were significant differences between the groups? conceptions of what implementation demands, and of the organizational support today.

Fredrik Höglund (2008). Omsorg och lärande, Elevers och pedagogers uppfattningar av den lilla gruppen (Caring and learning, students and teachers conceptions about the small group). Skolutveckling och ledarskap, Specialpedagogisk påbyggnadsutbildning, Lärarutbildningen, Malmö högskola. Syftet med följande studie är att undersöka vilka uppfattningar elever i en liten undervisningsgrupp har omkring tillhörighet och bemötande. Vidare är syftet att lyfta fram pedagogers uppfattning hur de tror att eleverna uppfattar omsorg. Jag intervjuade sex elever som går i år åtta och nio, samt de tre pedagoger som arbetar i den lilla gruppen.

This is a two years master?s thesis in Archive, Library and Museum studies, which purpose is to find out what ideas there are about school libraries and to get an idea of how informants interpret the new Education Act, which requires all students to have access to school libraries. Another intention of this paper is to highlight the potential rural-related attitudes of the responents. The study includes the sparsely populated municipality of Krokom and is based on interviews with librarians, the school director, principals and politicians who work there. The theoretical basis for this paper is Loertscher?s model för school libraries and a centerperiphery perspective.

The study aims to examine some teachers' and students' conceptions of drama in schools and in after-school centers. ?Educator? in this study refers to after-school leaders and drama teachers.  The study is limited to three educators and three students at a public school in the Stockholm area. This study considers the following questions: How do educators use drama in schools and in after-school centers? How do students perceive drama in schools and in after-school centers? What importance do educators think that drama has for students?The study draws on the socio-cultural theory on teamwork and social interaction.

Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

The purpose of this study was to examine how the foster parent's need of support is provided. The study was built upon a qualitative method with interviews with ten foster parents. More specifically, its aim was too find out how the foster parents themselves looked upon how their need of support, and from whom the support was provided. According to the law, it is the social services obligation to provide the foster parents with all the support they could need. The picture the media sends out is different from what it should be because according to them, the social services fall short in the follow-up and also the support of the contact with the foster parents.

This thesis aims to discuss how an information system and its users may adapt to each other. The main discussion is how to create an information system that is adaptable without losing its organising properties. The thesis uses a holistic approach to the topic and the areas being dealt with are information architecture, interactive information retrieval and information searching. The practical work consisted of constructing a database for Autoliv?s Research and Development branch.

The aim of the study was to examine prerequisites for the changes that are taking place within working with Intimate Partner Violence in Va?stra Hisingen (a municipal district in Gothenburg, Sweden). My research questions concerned incentives for the new features, their practical consequences and prerequisites for implementation. The study has been performed by three focus group interviews with different parts of the organization represented. The work material has then been analyzed using Implementation Theory, Human Service Organization Theory and theories on breaking up.

The main interest of this study was to investigate whether there is hyperglycemia or hypoglycemia in cows suffering from abomasal displacement and to evaluate the effect of transport on blood glucose. Thirty-six cows with left- or right-sided abomasal displacement were included in the study together with 17 cows with other diseases for comparison. Fifteen cows with abomasal displacement and 7 cows with other diseases were sampled before transport. One third of the cows with abomasal displacement had hyperglycemia when the transport effects were corrected for. Separating this group in left- and right-sided abomasal displacement we found significantly higher blood glucose and insulin levels among cows with right-sided abomasal displacement. An explanation for this difference may be a strong stress response secondary to the right-sided dislocation.

This paper is a qualitative study of the pedagogical conditions and the knowledge necessary for the creation and development of an education regarding leadership in the field of amateur theatre.The purpose of the study has been for participants to reflect and create knowledge about the creation and implementation of a course for leaders of amateur theatre.Questions raised in the study concern the students? previous experience of drama, theatre and leadership; their desire to become leaders of theatre; their own view of their need for knowledge for their future leadership; their understanding of the contents of the education and the theoretical perspectives upon which a course in theatre leadership can build. Finally, the participants? perceptions of difficulties and possibilities of working as theatre leaders were investigated.All 13 participants have answered a questionnaire regarding their previous experience of drama, theatre and leadership and also about why they want to become theatre leaders. The participants have also taken part in four focus conversations regarding what they think they learned, how they value the knowledge they gained and what knowledge they feel will be needed in a future leadership.The data has been analyzed hermeneutically to find patterns in the participants? perceptions of their learning.

The purpose of warning labels used by governments is to decrease consumption. In Sweden, the mandatory warning labels are designed according to statutory guidelines, and not according to research on attention-grabbing graphic elements. This results in a belief that the attention toward the warning labels is poor. An extensive experiment underlies this study, which has the purpose of providing insights to the effects that warnings, warning design, and warning content has on attention, attitudes and behavior in print ads. The study shows that, even though the standard design and content has lost much of its potential to communicate the warning, it gains more attention compared to a warning label with new design and content.

A debate on environmental issues and food safety has been ongoing in Sweden and it is suggested that consumers' are seeking local produce instead of global and exotic foods. Moreover, studies show that the consumers? positive attitude towards local produce does not reflect their actions. The purpose with this thesis is to contribute to a better understanding of the dissonance between the consumer?s attitudes and actual behaviour towards local produce.

The purpose of this master thesis is to examine how the relationship between humans and nature is expressed in the imaginative literature. My aim is to identify ideological reproductions in the analyzed works. Therefore I have chosen one work from late 19th century and one from late 20th century. This makes it possible to examine the contextual anchorage of the found ideological expressions. The study?s theoretical framework is primarily based on ecocriticism, and especially on Greg Garrard?s and Kate Soper?s thoughts.