Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is Professional skepticism. An important part of Professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high Professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

Departing from Fred Dretske?s groundbreaking article, this essay explore the epistemic closure principle: the principle that states that knowledge is closed under known implication. It also explores the relationship to skepticism, various attempts to challenge and defend the principle, as well as developing a new perspective where the skeptical premise is seen as an a priori justified tautology that can be overriden by a posteriori experience. I argue that Dretske?s illuminating example makes it clear that there is an unescapable choice between either rejecting a skeptical premise ? however intuitive it may seem ? or inextricably having to admit a skeptical conclusion. .

 Syfte: En revisors oberoende är en grundläggande faktor för att säkerställa god kvalitet och hög tillförlitlighet på revisionen.  Denna studie skall belysa en egenskap som har ett samband med en högkvalitativ revision, och som utgör en stor och betydelsefull del av revisorsyrket; professionell skepticism. Syftet med uppsatsen är att undersöka om där finns några samband mellan professionell skepticism och tre andra faktorer:objektivitetklientidentifikationkvalitetsförsämrande handlingar Metod: Vi har vid genomförandet av studien använt en kvantitativ metod där vi skickade ut en enkät till 3337 auktoriserade samt godkända revisorer, varav 178 av dem besvarades. Svaren analyserades statistiskt för att kunna testa hypoteserna som utformats i studien. Resultat & slutsats: Resultatet av undersökningen visar ett positivt samband mellan objektivitet och professionell skepticism. Slutsatsen visar att en ökad professionell skepticism stärker objektiviteten hos revisorer. Förslag till fortsatt forskning: Tid är i många fall en begränsande faktor, vilket också är fallet i denna uppsats. Längre tidshorisont skulle kunna resultera i en högre svarsfrekvens på enkäterna och därmed möjlighet till fler eller tydligare samband.

The intention of this study was to create an understanding of how multi-professional interaction could convert into inter-professional collaboration, which takes advantage of and acknowledges the individual professional identity. The intention was to understand the meaning of collaboration through the study of meetings between professionals who use different symbol systems. In particular, we wanted to study inter-professional interaction from a symbolic interactional perspective with a focus on Self, Identity, Symbols, Meaning and Professional community. The employed method was semi-structured interviews with ten questions. A convenience sample was used to identify working groups composed of different professions, such as teachers, social workers and therapy assistants.

This article elucidates the professional dialogue between student teacher and supervisor and it´s conditions as a supervising method in professional academic education. The aim of the study is to discuss how students articulate the conditions of the professional dialogue and the positioning of themselves and supervisors are made. The student taped discussions were analysed. Inspired by positioning theory we analysed the students discussions in order to interpret and elevate patterns showing the conditions concerning the professional dialogues for the students teacher education. The main findings are the students positioning themselves as listener and the supervisor is positioned as communicator of rights, obligations and oughtness.

The aim of this thesis is to study the effects of self-service on professional qualifications of library assistants in three public libraries in Sweden. The research questions are: - How do the library assistants experience that their professional qualifications have changed since self-service was introduced at the library? - Does the view on library assistants? professional qualifications and future differ between library managers and library assistants? - Does the view on library assistants? professional qualifications and future differ between the three different libraries? The method used is qualitative interviews with six library assistants and three head of libraries from three different public libraries. The theoretical framework for this study is constructed by theoretical ideas about professional qualifications and technology's impact on professionalism. The results indicate that the cognitive qualifications of library assistants have increased and social qualifications both increased and decreased.

The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.The analysis suggests the following:? A professional changing industry will become professional again.? The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education.? Management of professionals needs to account for the integrity of the horizontal specialization of the professional.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

The overarching aim of this paper is to study the professional encounter in its complexity. The requirements for receiving welfare is set by the professional and it's the professionals decision if they are met in the proper manner. This makes the assessment of the clients conditions and the correctness of the assessment hence important. There are several levels which is necessary for the social worker to take into consideration.We have therefore made a socio-analysis by using a theoretical model of Johansson (2006) where he uses the Social Psychology of the encounter to create a model with four levels, which is always present in the professional encounter: structural, positional, relational, and experience level.  Our base was that the one responsible for handling these levels was the professional which led us to search for literature concerning the professional approach.Our study is formed as a qualitative case-study. Our empirical data consist of qualitative interviews with four social workers handling social allowance.The results shows that the complexity of the professional encounter requires a professional approach.

This study explores Sweden's climate change denial by analyzing the spoken-word discourse of its countermovement, focusing on digital media content from Swedish parliament member Elsa Widding with an aim to provide empirical insights into the discourse of Sweden's Climate Change Countermovement (CCCM). Questions guiding this study are: What are the most prevalent topics and themes related to climate change denial and skepticism? How do they align with established categories of climate change denial, shaping the overall narrative? What mobilizing ideas and meanings are present, how are they shaped, and how do they contribute to the movement's goals? The material consists of Elsa Widding's complete audio-based "movement texts'' from 2019-2023, including YouTube content, podcasts, and appearances on Riks, totaling over 2000 minutes of audio transcribed into text via AI technology. Methodologically, this study adopts a mixed-method approach which blends computational pattern detection, topic modeling, clustering, and spatial relationship mapping techniques, along with qualitative content and framing analysis. Theoretically, the study employs a perspective which uses epistemic and response skepticism to examine climate change denial, viewing it through the lens of countermovements and social movement framing. The study's main contribution lies in the enablement of comprehensive analysis of a large audio-based dataset, achieved by leveraging recent AI advancements for reliable audio-to-text conversion combined with topic modeling.

A multi professional team use different professional skills to a specific target. The people in the team complement each other to achieve the best performance possible. Professional identity is a mix between the professional and personal identity. Social identities, like professional identity, is a product of social categorization and social comparison. The purpose of this study was to examine how increased cooperation in cross-disciplinary teams has affected the professional identity of home care staff.

This Master?s thesis concerns the public librarian?s professional identity. The complexity of the mandates of the public librarian, and the public library, raises questions on how librarians understand their professional identities. The empirical material consists of qualitative in-depth interviews with librarians. Two theoretical approaches are used in the analysis of the material with a focus on the public librarians? knowledge and professional role.

The main purpose of this thesis is to investigate hospital librarians understanding of their professional role in working with children. Two different aspects of the professional role were focused on; professional knowledge and ethics. The following research questions were posed: - How do hospital librarians experience their professional role in working with children and young people? - What is regarded as professional knowledge content for hospital librarians in working with children and young people? - How do hospital librarians view ethical aspects in working with children and young people? The issues have been addressed through qualitative interviews with seven hospital librarians. We have used phenomenography which is both a set of theoretical assumptions and a methodology.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Denna studie är ett fall av organisationers användande av cause-related marketing. Syftet är att beskriva utvalda organisationers strategier med och användande av specifika cause-related marketing-aktiviteter.Organisationers vilja att bygga relationer med intressenter ökar ständigt och det blir allt mer populärt bland organisationer att ta ett socialt ansvar i hopp om att förbättra denna relation. Att organisationer säljer produkter och donerar en summa till välgörenhet benämns cause-related marketing och är ett vanligt välgörenhetsinitiativ vilket ofta upplevs positivt. Dock finns en skepticism mot organisationers användande av detta verktyg då intressenter i vissa fall ifrågasätter organisationers bakomliggande motiv. Detta innebär att utformningen av varje specifik cause-related marketing-aktivitet är avgörande för dess framgång.För att besvara syftet med denna studie har samtalsintervjuer och en kvalitativ innehållsanalys använts.