The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.

In the library community there is a continuous discussion about enhancing user interactivity on library websites, according to the principles of Web 2.0, called Library 2.0. The purpose of this thesis is to study how librarians conceive Library 2.0. The focus is on the study of the librarians? conceptions of user interactivity on the website, and if the librarians conceive that their professional role is affected by Library 2.0. The study is implemented methodologically by interviewing six librarians and using phenomenography as an approach.

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

The purpose of this study was to examine domestic adoptions in Sweden, and also compare the Swedish adoption system to the Canadian adoption system. I wanted to find out why there are so few domestic adoptions in Sweden, and how it has changed over the years. I also wanted to know why there is such a large difference between Sweden and Canada regarding adoptions.I interviewed five social workers to find out what attitudes the social services have regarding adoptions. My other questions were how the childs best interest is considered when a parent wants to place a child in an adoptivefamily, and which parents decide to place their child instead of keeping it.I found that the social services are reluctant to place children in adoptivefamilies because their main goal is to keep biological families intact. In Canada the social services goal is to provide the child with a safe and stable home.There is no longer any stigma surrounding single mothers and well developed welfaresystems enable most to keep their children.

ABSTRACT Introduction: One of the great difficulties that the nurse anesthetist encounter in their profession is to assess and estimate sleep depth versus signs of pain in the anesthetized patient. Based on a pre-operative appointment and the perioperative monitoring, an assessment of the patient is made. The experience that the nurse anesthetist has can make it easier to understand what subtile signs of the patient depends on. Purpose: With this in mind, the purpose of the pilot study was to try to find out if there are specific signs of pain during anesthesia and if the professional experience played a role. As a subsidiary aim the authors examined whether there were factors in the patient that the nurse anesthetist takes into account in the identification of pain during anesthesia.

The EU Services Directive has caused an intense debate across Europe. Its purpose is to remove obstacles to trade and to open up the public sector to increased competition. The Swedish labour movement has been deeply involved in the policy process, and union leaders have proclaimed the compromise reached in the European Parliament in April 2006 as a success.In the paper two major aspects have been considered: the meaning of the Swedish model and the process of Europeanization. The Swedish model previously allowed for a strong labour movement, through a social democratic hegemony, but the EU membership has implied new conditions for union influence. The paper examines how this change has affected the strategic choices of the Swedish labour movement, and how it has been manifested in the union's work with the Services Directive.

The purpose of this study is to use a qualitative approach to get an understanding of what is expected of social workers targeted towards women managers in social services. Nine social workers were interviewed. The empirical data was then analyzed on the basis of gender theory. Respondents did not see their supervisor as a manager but more as a social worker with special tasks. Our empirical data indicates that there is a strong belief that men and women possess different properties.

Karin Holmkvist (2014) Sleep, meals and physical activity among professional drivers during the day with work and spare time. Master?s thesis in health at work. University of Gävle. Night work and irregular work hours affects social and biological rhythms in activity, eating, sleep and metabolism. Researchshows how theworking conditions andworking hours affect professional drivers´ lifestyle and there is a negative impact on their health.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.