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.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

Mångfald är idag en viktig faktor för många företag och dess konkurrenskraft. Det finns därmed en önskan och ett stort behov från företagens sida att på ett systematiskt sätt kunna hantera mångfald så att det blir en varaktig del i organisationens strategi. Problemet som vi ser det är att det saknas en praktisk förståelse för hur företag systematiskt kan arbeta med mångfald. Det som skiljer denna uppsats från tidigare undersökningar är att vi ser problematiken kring arbetet med mångfald ur ett nytt perspektiv genom att knyta samman två teoretiska ämnesområdena Diversity - och Change Management..

Kevin Roberts has extended the comprehension of strong consumer brands to a higher level where loyalty beyond reason is established. He calls this new status Lovemarks. As the concept of Lovemark has only been applied in B2C markets, this thesis is directed to find out the applicability of Lovemarks in B2B context. In order to fulfill the research purpose, three main questions are answered based on a cross-sectional research approach: What role do intangible factors play in B2B branding? Is the idea of B2C Lovemarks transferable to B2B context? How should a B2B Lovemark be characterized? The results of the qualitative interviews indicate insights of high investment and involvement, integrated brand communication, balance between function versus emotion, brand?s trustworthy personality, customer partnership, and finally, the potential establishment of B2B Lovemarks.

Creating instructions is not just about words, but also about text structure. A company creates many instructions to document their management systems, which often are presented through an intranet. This study examines how the text can be presented to make content understandable and give employees the knowledge to take action. An interview survey was made at Skanska Sweden and their management system "Vårt sätt att arbeta". The results show that it is mainly about creating an overview of the system and creating separations between different text sections.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

Atopic dermatitis (AD) is a complex, often lifelong allergic disease affecting around 10 % of both dogs and humans. The hallmark symptom is severe pruritus, causing a lowered quality of life. Mast cells (MCs) are known to play an important part of the immunopathogenesis, promoting a faulty T helper cell type 2 (Th-2) response which follows by a production of specific immunoglobulin E (IgE) antibodies towards environmental allergens (Ag). To further investigate the role of MCs and its mediators in the progression of AD, a low-calcemic vitamin D3 analog (MC903) was used to induce AD-like symptoms locally on the ears of two different knock-out (KO) mouse strains. The first strain was Wsh-/- mice deficient in MCs.

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.

Over the last decades, language in the public sector has changed due to influence from New public management. In this thesis, I seek to investigate librarians? attitudes towards a more businesslike way of speaking about libraries, referred to here as management-speak. For this purpose, I?ve used a modified version of the matched guise technique.

This masters thesis concerns the Public Library Service in Eastern Africa, Tanzania. Our subject was developed through a feasibility study that gave us comprehension that developing countries have individual problems concerning books and libraries. We understood that the main problems were the libraries financial situation and their dependence on aid. We also understood that the libraries do not have the resources to satisfy the society as a whole. The major questions raised in this study are: - How do the regional librarians describe their work situation? -Which role do the Regional Librarians have in society? Data was collected through interviews and observation, and the study is a qualitative case study.

This thesis provides a good introduction to the American environmental certification system LEED, Leadership in Energy and Environmental Design, and trough compar-isons between Sweden and the United States an explanation to the systems design is given. The work is closely linked to a LEED Core & Shell project in Stockholm, Swe-den, where the goal is to reach the second highest rating in LEED - Gold.This thesis gives a broad description of the LEED system and a more profound study of the energy sector, Energy and Atmosphere. Here, for example, an analysis has been made of how the energy consumption of an imaginary building designed according to the requirements of the BBR (Swedish building code) performs in comparison to the Baseline building in LEED.The existing model of Borgarfjord 3, which served as a case study in this work, has al-so been modified to investigate the energy savings that could have been achieved by adding extra insulation to the building. A description of the problems, regarding how the Swedish district heating system (DES) is treated in LEED, is given as well as the suggested modifications. This is an issue that will be pursued during the process of shaping a new, international, version of LEED due to be launched 2012..

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

The aim with this thesis is to investigate the risk management at the department Road construction, The National Road Administration Region Mälardalen. The aim is also to study how the risk management could be improved to better support the project leaders. Included in theses aims is to examine potential problems with the current risk management and to suggest changes. It is of utter importance to define the concept of risk, to study how risk can be measured and in which ways risk can be analyzed. In doing so, a literary study has be done and fourteen respondents has been interviewed.Risk is to be seen more as a concept than a quantity.

People with Down syndrome are living longer lives today thanks to medical science. These people with their families are in need of assistance from goverments and professionals throughout their lives. It is therefore important to understand how familymembers affected by having a person with Down syndrome in the family. In this paper we focus on the siblings' experience. This study aims to examine four women's experiences of what it is like to have a sibling with Down syndrome and how the respondents have developed their role and identity as siblings, and what strategies they have developed for this role.

Syftet med denna uppsats är att, utifrån en analys om läkarprofessionens eventuellt förändrade syn på patientbemötandet - gällande både sin egen och patientens roll - kritisera och kontrastera New Public Management och Service Management angående marknadsanpassning av läkar- och patientrollen. Vi utgår från ett tolkande paradigm och använder oss av en kvalitativ metod. Vi kritiserar New Public Management och Service Management inom svensk sjukvård huvudsakligen utifrån Etienne Wengers teori om sociala grupper i samhället, men även utifrån Michel Foucaults och Jean Baudrillards teorier. Empirisk data presenteras tillsammans med teorin och tolkas utifrån teorin. Empirin härstammar från åtta intervjuer och en observation, men består även av sekundärdata i form av artiklar från läkarfackpress.