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.

Denna studie har som syfte att undersöka pedagogers syn på matematik i förskolan medfokus på barns lärande. Studien innehåller intervjuer med pedagoger i förskolan samtobservationer av barn i förskolan. Dessa metodval har använts för att kunna svara påstudiens syfte samt frågeställningar. Barnen blev observerade för att undersöka hurderas matematiska kunskaper kom till uttryck. Intervjuerna syftade till att synliggöravad pedagogerna anser om matematiken i förskolan.

Syftet med vår studie var att ta reda på hur pedagoger tillvaratar barns informella kunskaper och hur de konkret arbetar för att utveckla barns begreppsuppfattning i matematik med hjälp av språket. Vi avsåg även att undersöka förutsättningarna för en sådan undervisning. Vi ville se till både individ-, grupp- och organisationsnivå. Ytterligare en specialpedagogisk frågeställning som vi avsåg att undersöka var hur barn i behov av särskilt stöd gynnas av detta arbetssätt. Vi genomförde tio kvalitativa forskningsintervjuer, som var delvis strukturerade, med pedagoger som arbetar med språket på ett medvetet sätt i sin matematikundervisning.

Denna uppsats är en empirisk studie om hur förskolepersonal resonerar och tolkar lekens betydelse för barns sociala utveckling, lärande och miljö.Vårt syfte med denna fallstudie är att undersöka vad förskolepersonalen på tre förskolor och tre förskoleklasser har för uppfattning när det gäller lekens betydelse. Utifrån vår fallstudie där vi har intervjuat sex förskollärare har vi fått deras tolkningar och syn på leken, lärandet och miljöns betydelse för barns utveckling.I undersökningen har vi arbetat utifrån kvalitativa metoder och djupintervjuer. Totalt har sex personer på tre förskolor och i tre förskoleklasser intervjuats och det har endast varit förskollärare. Intervjuerna har transkriberats och analyserats i sin helhet. Resultatet från de sex intervjuerna av förskollärarna visar att det finns många likheter i deras tolkningar av lekens betydelse.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

My essay is an attempt to describe how complicated it can be to follow the rules and maintain boundaries without obstructing the children in their creative development. The aim is to highlight my approach and emphasize the importance of growing up in a kindergarten with standards and values which may not always coincide with their own opinion.I begin my essay with two stories about Emil five years, defying the rule of not climb up the climbing frame roof and Emma for three years, who are keen to spin on the swing, but followour rule and refrain. I wonder what it is that drives some kids to go against the rules and stretch the limits while others do not have any problem doing that we decided? I also tell about the time I as a newly-qualified nanny was rebuked by a colleague when I acted "recklessly". I would handle the situation differently today? In the last story, I praise a child for being "mischievous", which makes me proud.

AbstractÖrebro UniversityDepartment of HumanitiesMedia and Communication StudiesBachelor Thesis, Spring 2007Title: Bajen is the name ? The study of the information business of a professional soccer clubBy: Erik Johansson and Markus WelinSupervisor: Göran ErikssonPurposeThe purpose of this essay was to examine how a professional and multinational sport organisation works to present a positive image of it. The object of our study was Hammarby, one of the by media most intensive covered Swedish clubs. We have also investigated the relation between the sport communication strategies and the media.TheoriesWe have used prior research in the areas of sport and media, Sport Management, journalism and Public Relations. We have also applied Public Relations and Marketing theories.MethodWe chose to use the methods of qualitative interviews, and participant observations.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

The study seeks to clarify a cultural change in the armed forces (FM). The study is based on the hypothesis that repeated operations in war-like environment, where the FM sends professional combat units, develop a warrior culture. The empirical results indicate that there is an existing warrior culture at all three units surveyed.The subculture is verified by the constants of western warrior culture described in theory. The cultural change leads to ethical / moral and leadership challenges for FM..

The purpose of the study is to investigate into professional knowledge of the bilingual teachers, compared to monolingual, and what benefits they give to pre-school. Qualitative method was used to get an understanding of informant´s perspective on bilingual teachers. The informants believe that bilingual teachers are able to understand all the children. A bilingual teacher can make the children feel secure. If one has a positive attitude toward bilingualism, the bilingual children also show a positive attitude that in turn contributes to learning and development of the language..

Today, many discussions are taking place through different platforms concerning the huge problem of ill health within modern society. Ill health tends to affect both children and adults. For the adult sector ill health may lead to doctor?s notification of illness in the short term and on the long term permanent disability benefit. In the mass media there are often articles published that point out the rising number of people with sick pay and people being given permanent disability benefit.

Vi har uppmärksammat den variation av individer som finns i en grupp och framförallt sett elever med behov av särskilt stöd i undervisningen på yrkesprogrammen. Att individualisera undervisningen innebär att den ska anpassas för elevernas individuella behov och förutsättningar. Det finns många individuella skillnader hos elever med inlärningssvårigheter, en del av inlärningssvårigheterna kan bero på olika diagnoser hos eleverna. Ett bra område att titta på det här närmare är på nya yrkesintroduktionen där det inte finns specifika kursmål eller studieplaner..

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.

The main purpose of this essay is to interpret possible pattern in social extraction, among future male elementary school teachers, at Karlstads elementary school teachers seminar over time. The questions that intend to concrete the purpose, and describe the possible pattern of social backgrounds are following; Where do the future male elementary school teachers come from? How the social recrutiment is divided in professional categorys, and is there any distinction in the pattern of social recrutiment over time? Which social groups were represented at Karlstads elementary school teachers seminar between the year of 1860-1940, and how they were divided.At the categorization of occupation, class- and social belongings I´ve used Sten Carlssons theory of professional categories (the social transformation in Sweden after 1866) which also was used by Kerstin Skog-Östlin in her dissertation Pedagogical control and authortity.The changes in the pattern of social recruitment of male future elementary school teachers were following; the proportion of students with agricultural backgrounds has decreased between the year of 1860 and the turn of the century. Further there was a substantial reduction of students with agricultural backgrounds between the turn of the century and the year of 1940. Students with agricultural backgrounds had the lowest represented frequency according to the investigation.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.