Förväntningsgapet är sedan länge ett definierat fenomen som kvarstår trots upprepade försök att minska det. En anledning till att gapet kvarstår påstås vara att revisorer själv har introducerat det. Detta i kombination med att förväntningsgapet troligtvis kommer att fortsätta att existera, medför att det finns anledning att undersöka om revisorer kan dra nytta av det i sitt dagliga arbete.Syftet med den här studien är att utifrån revisorers perspektiv undersöka förväntningsgapet och revisorers möjlighet att med hjälp av gapet utöva inflytande över klienter. Undersökningen är baserad på intervjuer med revisorer från olika byråer.Studiens teoretiska referensram är baserad på antaganden från professionsteori för att beskriva revisorers kunskap, vilket är väsentligt för att undersöka om revisorer har ett kunskapsövertag de kan nyttja för att utöva inflytande. I detta avseende presenteras även antaganden från agent-teorin för att beskriva den informationsasymmetri som kan förekomma.

This paper examines the professional role of the music journalist and how it has been affected by the expansion of the Internet. The study aims to examine  the profession's outlook and how professional music journalists are working to reach the public with interesting information, despite the fact that the audience of today often can be first to deliver the news. Through qualitative research interviews with three current music journalists the professional role and its development is examined. Based on theories and previous research on journalism, how the media communicates and its importance to society, what it is to be a music journalist and the spread of digitization and the impact of file sharing the results are analyzed. The conclusions of the study are that it isn?t a profession that is disappearing but rather a profession that is working towards a new future.

This study aims to develop knowledge of different professional groups and their views on inclusion and collaboration concerning "students in difficulty." Through qualitative interviews and a quantitative survey, the researcher sought answers to this and also how inclusion, through collaboration between different professional groups, can develop in school.The results of the study have been analyzed according by Nilholms (2007) three different perspectives on special education: The critical perspective, the compensatory perspective and the dilemma perspective. The results were also analyzed based on Ahlberg's (2013) communicative ? relationship perspective.The result shows that the concept of inclusion is not clearly defined either in the governing documents or among the interviewees. This makes it difficult to speak the same language in school, which complicates the work of inclusion. Since the governing documents are unclear and somewhat contradictory when dealing with "students in difficulty" educators are put in a dilemma.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Previous research and patient complaints to the Swedish Patient Support Committee shows that there is a lack of substance in the patient-nurse relationship. This may suggest that it can be difficult for health care to live up to health-care law which requires it to be of good quality, based on dignity and respect and designed so that the patient is an active participant and can make their own decisions when it comes to their health care. For a better understanding of what a dignified patient-nurse relationship is, this study aims to clarify what the patient values as good patient-nurse relationship and describe how they have experienced the patient-nurse relationship during their stay at an emergency care department. The study is a descriptive cross-sectional study with a quantitative approach, where the population consisted of patients who were cared for at an emergency care department in the County of Västmanland, Sweden during 2007. The sample consisted of 93 patients which were asked to answer a questionnaire.

Syfte: Syftet med studien a?r att belysa en o?kad fo?rsta?else fo?r hur relationen mellan leveranto?r och klient fungerar vid outsourcing av ekonomifunktionen. Detta med avseende pa? hur kommunikation och tillit pa?verkar relationen.Metod: Studien har utga?tt fra?n ett hermeneutiskt perspektiv med en socialkonstruktivistisk art. Det teoretiska och empiriska materialet har rekapitulerats med deduktivt tillva?gaga?ngssa?tt och en fallstudie med kvalitativ forskningsdesign genom semistrukturerade intervjuer.

This study aims at investigating the spousal relationships of persons who have been diagnosed with dementia and are living in a nursing home. Eight spouses? descriptions of their relationship, spousal interaction and the relationship´s impact on the spouse´s life were captured through qualitative interviews. The results show three main types of interaction patterns: one of spousal joy and happiness; a combination of both happiness and sadness; and a pattern of no positive reactions. The strength of the relationship was based on the analysis of trust, intimacy and commitment to the relationship.

Previous research shows that women who are victims of intimate partner violence and also have asubstance abuse have difficulties getting access to services to aid with their experience of violence.This study has examined social workers experiences of working with women with these problems,what types of services are provided and how their service needs are assessed. The study has ahermeneutical approach and the data consists of interviews with nine social workers in lines ofwork that come into contact with women in the previously described client group. The data hasbeen analyzed using content analysis. The result of the study indicates that women who are victimsof intimate partner violence and also have a substance abuse do not get their needs provided forthrough the current services in the field of social work. These women are described as havingcomplex problems and are therefore in need of more and other services than those currentlyprovided.

The purpose of this paper has been to describe the project manager's experience of the customer relationship in customer order projects. A qualitative interview study has been conducted in which seven project managers were interviewed. A thematic analysis resulted in four overall themes. The results showed the importance of a clear, responsive and open communication as well as a large degree of customization to meet the customer the best way as possible. The experience was also characterized by a dynamic relationship and the importance of the customer's expectations.

The aim of this study was to illuminate how patients with mental illness experience encounters with the nurse in psychiatric care, in order to acquire increased understanding for the patients needs. A litterature study was used to analyse previously published scientific articles within psychiatric nursing care. Content analysis inspired by Graneheim and Lundman was used to perform the analysis. The result showed that the patients recovery depended on the relationship with the nurse. If the relationship was good, the patient was moore likely to regain his mental health, than if the relationship with the nurse was poor.

Title:Professional skills in public and private sectors Date:2011-05-18 Authors:Zinajda Avdic & Binasa Jasarevic Tutor:Viktorija Kalonaityte Examiner:Richard Nakamura Key words:Competence, professional, public sector and private sector. Thesis purpose:To find out what factors are behind the company and the authority identifies  their training needs, what methods they use in the evaluation of outcomes can be integrated into the organization.Method:A qualitative study with a hermeneutic approach and an abduction approach. Theory:The theory depends substances skills, skills needs and skills assessment. Empirical data:Data collected through two interview people on the two public sectors authorities, and two companies in the private sector.Conclusion:We found that organizations put a lot of time and resources to develop, identify and plan professional skills through internal and external courses. The differences between them are determined not by the fact that they are in the public sector or the private, but from organization to organization.

This degree project is made for Cervera in Norrköping and Linköping. The task was to create a professional interactive homepage for the company where the company's range of products can be presented. Besides a homepage aimed towards potential customers, an online Internet-application where the company's employees can update, erase, and create posts that are stored in the database was created. The main programming languages have been PHP and HTML in combination with databases in MySQL. The final result was a functional, professional and informative homepage with a simple and pedagogical application for the employees.

Since a lot of the power in a professional bureaucracy lays within the operative profession with its strong corporate culture and strong co-workers the executive occupy a weak position. Their power comes from the complexity of the operative professionals work and the difficulties to supervise that work. To avoid conflicts it?s important to make all expectations on the executive equivalent. This can be done by defining the roles of the executives in a philosophy.

The purpose of this study was to investigate how people with insecure employment affect the psychological contract in the perspective of workers' experience. The questions in this study were: how does a person with insecure employment perceive the psychological contract and what consequences dose an insecure employment have on the psychological contract. The study was a qualitative method with semi-structured interviews. The results showed that the absent relationship that existed between the participants and the employer was assumed to be affected by insecure employment. The result revealed that one of the consequences was falling confidence and less support to the employer as an effect of insecure employment and psychological contract.