In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

The purpose of this essay is to examine Cognitive and Psychodynamic theory in the ways they approach spirituality. How and whether or not the personal view of spirituality affects the professional role of the psychologist is investigated. Data from six semi-structured interviews with psychologists have been collected and analysed in a qualitative, phenomenological method. The results reflect two main topics and several subsequent headlines with regards to: 1) the psychologist's professional approach and 2) the area in between the psychologist's personal and professional approach to spirituality. From empirical studies and relevant theories, a discussion is held about the psychological approaches to spirituality in psychotherapy.

It has been demonstrated in this study how people working in frontline jobs in service organizations are exercising ?micro power?. The use of ?micro power? is defined as ?to in ones professional role, without objectively defensible reasons, impose sanctions on a customer?. The interviewees are explaining their use of ?micro power? with mood, working conditions, and customers? behavior.

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

The aim of this Master?s thesis is to examine the professional discourses that can be identified in the public library field. My main focus is to look at the professional views on the added value of public library. Questions posed in this study are: how does the professional language look when it comes of speaking and reasoning about the public librarys added value and function, which discourses can be identified in the professional language about the public library, what could the discourses entail for the future of public library? The empirical data consist of four interviews where the respondents have been constituted by public librarians.

We are two students of Horticulture management with marketing profile, now doing an extended course in Business Leadership within horticulture and agriculture. During our 2 years of studies we have used the same company once before, and this project is an expansion of a previous piece of work. We decided, in agreement with the company, to use an inquiry for our study. For this we have contacted 290 of the company's already existing customers. The primary purpose of the survey is to analyze the service offered by the company.

The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.

Different educational and professional backgrounds play important roles in how school librarians prioritize activities in the school library. Whether the school librarian has a background as a teacher or as a librarian, they influence and apprehend the activities of the school library differently. The aim of this thesis is to find out how the school librarian looks at his/her commission. What shifts in priorities can be recognized depending on whether the librarian has training as a teacher or a librarian. This thesis also analyzes how the two different professional backgrounds justify their priorities in the school library.

This essay deals with the complexity that I perceive in the collaboration processes between preschool and parents. In the essay I present my interpretation of two self-perceived situations where my experience has been that the cooperation has not worked satisfactorily for either part. As a basis for my conclusions I use different theories and studies within the domain. My own experiences - both from ten years of working in preschool as well as from an eight-year experience of being a parent also comes into use. The purpose of my essay is to investigate how different horizons of understanding can come into collision, and how limitations in our own understanding of the perspectives of others can complicate collaboration between educators and parents.In the first story I discuss a situation where, in my professional role, I go into a conflict with a parent about how we have chosen to implement some changes.

This report describes the development of a RESTful web service for mobile applications. The web service makes resources from an existing system called kompetensdatabasen ("the competence database") available. Kompetensdatabasen holds information about the capabilities of consultants and about assignments carried out at the IT consultant business Nethouse AB.The web service was developed according to the principles of REST and ROA (Resource Oriented Architecture) which puts focus on making resources available. The resources are made available through the HTTP protocol and the methods associated with it. This means it was designed to use the same technologies as the world wide web.

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

The purpose of this study has been to examine different aspects of the professional role of the high school librarian, especially the educational role, and its delimitations to the teacher's role. The methods that were used were studies of literature within the subject area and qualitative interviews with high school librarians and high school teachers of social studies. Andrew Abbot's theory on the system of professions was used in the analysis of the results of the study. The high school librarians who were interviewed enabled access to information, both intellectually and physically. They helped students develop information seeking skills and they functioned as educators and counselors.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

The purpose of this paper is to illustrate how librarians andteachers work together and with the help of other researchtry to understand what influences this cooperation. The studyis based on the following questions:1. These two professional groups have differentprofessional identities and work in two differentprofessional cultures. How does this affect theircooperation?2.