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.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

This essay is the result of a case study. The aim of this study has been to gain an understanding of government employee?s opportunity to be involved in and contribute to the processes tied to organizational development. The case study is based on the perspective of the government employees and their experience and thoughts regarding their opportunity to be a part of the organizational development. The empirical data that was generated by the case study has been analysed with New Public Management and Sense Of Coherence as a theoretical point of view.

Arms trade is a multi-faced issue, it can increase the state's economic revenue; however also endanger the human security. The European Union's member state United Kingdom is one of the five largest arms traders in the world. The EU promotes human security in its work, especially in the union's development policies. These circumstances address the main question of the study: is there a contradiction between the UK's arms trade and the EU development policies. The objective of this study is to research the stately weapon use in three of the UK's trading partners, and how it could affect the EU development policies.

My purpose with this paper related to my questions was to find out how professionals preeschool teachers working on multilingualism. I also wanted to get answers on how pedagogues in the preeschool may promote multilingual children´s language development, the factors that promote multilingual children´s language development and the role parents have in the language development of multilingual children. I chose to do my study in the form of interviews with professional preeschool teachers and interviewees described including the need for more knowledge of pedagogues around multilingualism. My result based on theoretichal background and the study is that pedagogues should let the children´s all languages esemble together. A factor influencing the multilingual children´s language development is ambient attitudes to multilingualism.

Background: To be better able to meet the new competition, companies are seeking new competitive advantages, wich is forcing them to review and, in time, change both working methods and corporate structures. This has led to an increased interest in the development of strategies within the field of Knowledge Management. Objective: The objective of this thesis is to improve understanding of how learning in a company occurs over internal boundaries and to investigate whether individuals need to be motivated in this regard. We also aim to give recommendations as to how this can be developed. Furthermore, we will work out a model that explains the learning process.

Chronic obstructive pulmonary disease can limit patients physical abilities and contribute to social isolation. The purpose of this literature study is to investigate men's and women's experiences of living with chronic obstructive pulmonary dis-ease, and the supporting and guiding role of the nurse to an increased quality of life. 13 critical reviewed articles were used to find the answers to our questions. Quality rating forms were used in order to guarantee a good scientific quality. The results show that, it is of great importance for the COPD-patients well-being to experience social support from those around them, and to have a close relation-ship with their families and friends, in order to experience quality of life.

The study intends to find easily recognizable indicator species for water quality in the constructed wetland of Flemingsbergsviken. The study is relevant since indicator species can be difficult to determine for common people. Easily recognizable indicator species could improve dialogue between the scientific community, administrative authorities and the general public. Such species could be used in education systems, associations or in information campaigns. Therefore, I have chosen to refer to these species as didactical species.

The essay on ?The revival of the countryside ? a multitalent in landproduction.? focuses on local and regional development within agriculture, foodprocessing and tourism.Due to great changes in society, the inhabitants in rural areas are forced to find alternative occupations. Using history as a tool to build up the future is a main factor in rural development. Apart from this it involves cooperation, resources, cultural heritage and values, entrepreneurship and innovation, economic vitality, and an understanding of markets and marketing. They all contribute to a region`s ability to benefit from rural development..

The purpose of this study was to understand what the care recipients considering as care quality in their long-term eldercare. Our intention has been to contribute a bit to the development of the care work. Previous studies show that user surveys are carried out regularly but there is very few studies that are based on care recipients own opinions and experiences. The main questions in the study have been to examine what is considered as good elder care from a user perspective. Even to understand the characteristics of a good meeting with the care staff and also examine how the elder care in Nybro municipality can improve.

Today?s Sweden becomes more and more multicultural, with a mixture of many different languages. Many children are raised to learn two or more parent languages. If you work as an educationalist in preschool you will probably come in contact with these children. The question is how you should treat them and ease their development of languages.The purpose with this work is to find answers to the question if bilingual children develop their languages by the same method as monolingual and how one as an educationalist can make these children?s development of language easier.The papers preface is a part of literature that describes different researchers view on the bilingual children?s development of language and how one, as an educationalist, can ease it.To my study I have chosen to interview three educationalists in preschool who all work with bilingual children.

ABSTRACT Bjelkenbrant, Pernilla, 2007: Musik och kommunikation ? en kursutvärdering (Music and communication ? a course evaluation) The purpose of this study is to do a quality assurance of the course ?Music and communication? (MUPR1205) as it was implemented in a class of music students at the program of Arts and Culture at Törnströmska upper secondary school in Karlskrona during 2006/2007. The overall question is to what extent the shaping of the course involves the attainment of the values and goals formulated in the national school documents. The study includes an interpretation of course goals related to overall goals, and a suggestion of how theories of the relationship music ? society can be applied to those goals to make a successful course structure.

The concept of sustainable development is a challenge that demands cooperation from all levels of society for it to be successful. The focus for this thesis is how politicians within the local councils understand the concept of sustainable development and how they implement it in political decision-making.The basis for the study is a questionnaire that was distributed to 303 local politicians in three municipalities of varying size in Southern Sweden. The study concentrates on departments within the local councils that are directly connected to the Swedish environmental law and the Swedish planning and construction law. One of the primary goals with the aforementioned laws is the achievement of sustainable development within one generation.The outcome of the study was that over half of the local politicians could correctly define sustainable development according to the World Commission on Environment and Development?s (WCED) definition.

The purpose of this thesis is to examine the quality notions used by the library personnel responsible for the video game department at Malmo City Library. Furthermore, the thesis aims to assess how these notions of quality relate to properties of the actual collection of video games. The empirical results are based on interviews with the responsible library personnel. The result is then analyzed by an interpretation of Carl Gustav Johannsen?s library adapted, theory-based, model of quality definitions.

The concept of leadership development plays an important role within the modern organization. As a result of the increasing interest in developing leadership competencies, investments in leadership development programs are becoming a common part of business strategies. However, the return on those investments is seldom evaluated. The reason for this is considered to be the complexity created by the many factors that influence leadership but have no relation to the program. This is a case study based on interviews with participants from a one-year leadership development program that was carried out at AB Previa.