In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

This study investigates the individual usage of the Dublin Core metadata format in three Swedish Subject Based Information Gateways, SAFARI, Svenska miljönätet and Svesök. The authors also present the reader with an overview of the metadata concept and explains in particular the Dublin Core Element Set. The approach to the study is investigation of Dublin Core application from the viewpoint of three major issues, user friendliness, interoperability and quality control. The study includes an in-depth comparison of the three different metadata templates, as well as interviews with people in charge of the metadata production at the respective SBIGs and users of the respective SBIGs« templates. The study shows that the three SBIGs are more similar than they are different.

We have a business proposal. Instead of the consumers visit the country side in order to purshase we are interested in starting a shop with only regional produced products in the city. We have our base in a part of Sweden called Östergötland, therefore we have investigated the market for such a store in Östergötlands biggest city, called Linköping. The conclusion is that the store must sell food produced in the region. Another conlusion is that the store must be located near a bigger supermarket. Our main selling points are quality and that the food is produced in the near region.

This thesis concerns how local governments use the concept sustainable development, and what the concept means. The concept of Agenda 21 and local Agenda 21 will also be discussed in this essay, because it's an instrument for local governments to specify their work towards sustainable development. I have interviewed civil servants in leading positions in the municipalities? work with environmental questions and sustainable development. In the choice of method for this thesis, I use the qualitative method and for the interviews I chose the ?semi structure way of interviewing?.This thesis shows that local governments? implementation of sustainable development and Agenda 21 differ between the municipalities.

The purpose of this article is to examine issues concerning quality assurance in the Swedish family counselling. To obtain the purpose following factors have been analysed: what kind of requirements/criteria are put on the companies/practitioners, what the respondents think about the lack of common standards and criteria and their opinions concerning ?Lagen om valfrihetssystemet?. Monitoring of criteria, privatisation and increased competition are other factors that have been analyzed. The material was obtained from the family counsellors own association and was analyzed in the light of previous research and theories regarding the quality of family counselling however we also considered theories about quality within social work in general.

This is an empirical cross-sectional study with the aim to examine the patient?s comprehension about their quality of life within two to seven years after their stem-cell transplantation with reference to physical, social, emotional, psychological and functional wellbeing and to investigate if the patient groups have disease specific problems. Differences in quality of life between men and women and also between allogeneic and stem cell transplantation with an unrelated donor (URD) were studied. The measurement Functional Assessment of Cancer Therapy (FACT) and the bone marrow transplant subscale (BMT) is a 49 item, valid and reliable measure that was used. The questionnaire was answered by 43 of 47 patients (91%).There is a significant difference between men and women in physical, social and functional wellbeing.

In June 2006 the Council of the European Union agreed on the review of the EU sustainable development strategy. This renewed strategy voices a commitment to sustainable development that includes a diverse list of safeguarded interests. Sustainability is to be attained in the spheres of democracy, solidarity, the rule of law, gender equality and at the same time it should promote a dynamic economy. Given this multifunctional application of sustainable development, curiosity may soon give rise to questions such as; What is the legal significance of the concept? Is it to be considered a general principle of Community law? And can it be used as an instrument in adjudication and legal reasoning? Anyone who looks deeper into the concept of sustainable development is soon to find a labyrinthine complex of ideas, expressions and opinions.

The aim of this study is to examine and map out the different ways that theconception of information literacy (IL) is used in the governing documents ofthe Swedish elementary school. IL is a controversial concept around which thereis no proper consensus. Despite that fact, the word is used in a vast number ofcontexts. In the school world as well as in the library sphere the different waysof using the concept often appear to overlap although rarely in ways that seemconducive to one another. My work therefore, is aimed at finding out how theconcept is used within these two discourses and if or in what ways the usagescoincide and are compatible.

Internal marketing has been proposed as a means of gaining competetive edge in a market where service quality is an important precursor to performance. Still, the practical application of internal marketing remains relatively limited, which is hypothesized to be partly attributable to a widespread lack of the required philosophy which facilitates the effective implementation of internal marketing. The concept of internal market orientation (IMO) has been proposed as an accurate representation of this philosophy. This thesis attemps to assess the relevance of an IMO in relation to the internal marketing activities of an organisation. The findings of the study imply that IMO related activities impacts the effectiveness of internal marketing and that it thus provides a valuable tool in the process of implementing internal marketing strategies..

The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

The main aim in this Master thesis is to analyse how an ideological view may have influenced the shape of hierarchies with a specific concentration on the concept of fiction genre in the latest versions of the systems SAB and DDC. Our thesis is that no theoretical classification scheme can be recognized as objective. With an ideological/institutional perspective we look at the structures behind these systems. As a vehicle we use the hermeneutic circle to show the play between part and unit by focusing and analysing three different levels: the content level the concept level the ideological level. The first level is in the shape of a historical background and an analysis of concept with focus on content.

Concept description är en data mining-uppgift som strävar efter en begriplig beskrivning av koncept och klasser, inte exakta prediceringar. Syftet med studien är att visa hur prototypbaserad klustring kan skapa förståelse för en datamängds underliggande domän, enligt concept description. Experiment har utförts med data från pokerdomänen. Datamängden samlades in från ett low-limit, shorthanded bord, hos en av de stora Internetsiterna för online pokerspel. De två experimenten utfördes med samma datamängd, men där uppsättningen attribut skiljde sig åt.

Sisyla is a joint project between the counties of Skåne, Blekinge, Jönköping, Kronobergand Kalmar in Sweden. A geographic database has been built with the aim to study theservice situation of the area. The main purpose of this thesis is to find a method toinvestigate the quality of the Sisyla database and to apply it. The method is adjusted tothe standard ISO 19114. The agreement between the database and reality was studied ina test sample.

This paper investigates a number of components that influence the relationship between consultant and client in a procurement process of ERP. The paper deals with Trust, Commitment, Cooperation and Satisfaction. The problem lies within the fact that consultants do not know how and to what extent the components affect relationship quality. Based on the theories in the areas of procurement, relationship marketing and relationship quality, information has been gathered about how the various authors believe a procurement process works, how they view relationship marketing and how relationship quality is created. The components discussed are trust, commitment, cooperation and satisfaction.