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.

The deregulation during the last decade within the airline businesses have called upon a more fierce competition among airlines. This fact forces airlines to continuously focus on service development in order to offer attractive solutions to satisfy customers changing needs and stay competitive. This paper focuses on service development at Scandinavian Airlines. The aim of this case study is to examine the sources of information used in service development and new service development at Scandinavian Airlines. Further the aim is to examine whether information derived from customers can be shown to play a more important role in either service development or new service development.

Existing studies concerning private labels are unclear as to whether private label manufacturers carry out product development themselves. Furthermore, there is a lack of studies comparing product development processes in private label companies and national brand manufacturers. This study highlights a set of critical product development factors and assesses their prevalence in four different companies in the Swedish retail business. The study is based on a number of qualitative interviews with key personnel responsible for various table fats. Findings indicate two levels of involvement in the product development process on the private label side.

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.

AbstractThe aim of this study is to investigate the implementation process and the implementation steering of the social development aspects, gender equality and integration, in the program for regional development of the region Kronoberg in the period of 2004-2007.The study asks three questions: 1) How have the social development aspects, gender equality and integration, been implemented in the program for regional development of the region Kronoberg? 2) What has facilitated or hindered the implementation of the two social development aspects? 3) What possibilities to steer the implementation process of the two social development aspects exist at the governmental and at the regional level?In order to answer these questions a qualitative method has been used. To be able to analyse the empirical material, which consists of documents and interviews, the theoretical framework comprehends the policy process and implementation steering. The conclusion is that the incorporation of the social development aspects in the regional development program does not fully correspond with the central intentions, and that is due to circumstances at the regional level..

The development of IT systems is usually accomplished by some form of system development methodology. It can be performed as the waterfall method, where each phase is completed before the next begins. One of the reasons to follow a development methodology is that the process is more structured, faster and that the product will have higher quality. One risk of not using a system development approach is that the code can be unstructured and difficult to maintain.This paper describes an alternative method in which the development occurred without the use of any system development methodology. This has been possible because there was a clear goal of the program that should be developed.

The aim of this study was to shed light on the phenomenon of sex purchase amongst men from the perspective of professionals working at KAST*. Our main research questions concerned who the sex-purchasing men are, what their incentives are and furthermore how the professionals depict their work with these clients. In order to examine this we conducted three qualitative research interviews. The theoretical framework used to examine our results consisted of social constructivism and professional acting space. Main results show, contrary to research, that the ?typical? sex buyer does not exist, nor do specific motives.

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.

Sweden introduced a development assistance policy in 1952 and thirteen years later Sida, Swedish International Development Cooperation Agency started, in 1965. But in 1995, five separate development assistance authorities came together and established the new Sida as it is today. Sida is Sweden?s representative in the development assistance policy field and they work through projects that have to be presented through a Country Strategy Process (CSP). The aim of this paper is to point out Sida?s perspective on the conducted development assistance policy and what guide lines that are followed.

This study examines how and why organizations evaluate training and development within the organizations. The study has a qualitative approach based on semi-structured interviews, with office and organization development managers. The purpose of the study is to contribute with knowledge about how three large Swedish organizations evaluates training and development programs for staff members. Another purpose is to describe why the organizations evaluate training and development programs and to research if there is a further need to develop the organization evaluation methods. Therefore the research questions are Why and how do organizations evaluate training programs? What further need is there to develop organizations evaluation methods?The conclusion of this study shows that evaluation of the training and development programs are not a high priority among the selected organizations.

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.

Den här artikelns syfte är att undersöka lärares uppfattningar av handledda gruppsamtal som medel i lärares professionsutveckling. Studien är kvalitativ och tar utgångspunkt teoretiskt och metodologiskt i fenomenografin. Nio lärare har intervjuats på en grundskola i Jönköpings kommun, 2011. I resultaten framkommer att frågandet har en central roll i handledningssamtalet vilket möjliggör fördjupad reflektion med perspektivvidgning som leder till ett förändrat tankesätt hos lärare. Undervisningen utvecklas och anpassas till eleverna, som en följd av handledningen..

Although women express a desire to be managers and although they constitute the majority of Sweden's newly graduated academics, they are still heavily underrepresented on senior management level in the Swedish private sector, where men hold as much as 95 % of the top positions. Considering the massive waste of resources that this implies, this thesis sets out to investigate the underlying reasons for the skewed gender distribution on senior management level in two Swedish professional services companies - an industry where the described problem has been palpable. Additionally, the thesis explores the effects of actively working for increased gender equality. With a basis in gender and organization theory, a broad theoretical framework has been compiled and applied to a qualitative case study design. The thesis reveals seven distinct impediments, which together create a parable of an obstacles course, that prevent women from advancing the corporate ladder in the same manner as their male colleagues.

ABSTRACTWe have chosen to write an essay about competence because we think that it is an important and a current subject of interest, both to us as future team leaders, but also to all activities within the community. We have a background working with eldercare and we have noticed that there are continued changes going on. This made us want to study what team leaders and their staff think about competence and the development of competence. The purpose of this study is to analyse how team leaders work to develop competence with their personnel working in home care. We also want to analyse how the personnel experience their competence and their need for development of competence.

In 1970 professional boxing became illegal in Sweden and in 2009 the prohibition was removed.Just before both of these changes in the law there were debates in media where people argued forand against ilegalization. In the later debate the focus has shifted from professional boxing toinclude Mixed Martial Arts(MMA) as well. MMA was governed and bound by the same law asprofessional boxing.This purpose of this paper is to compare the debate in 1968-1969 with the debate in 2006. The twodebates resulted in two different outcomes, ilegalization of professional boxing in 1970 and thenlegalization of it 2009. Are there any reason for these differences? What is the reasoning behindthis? By using hegemonic masculinity as a guidance when examining the debates this paper istrying to understand how the discourse have changed over time.