Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna.

Aim: To investigate the quality of life and the social life situation, with special focus on the consequenses of fear of hypoglycemia (FoH), in Islet transplanted patients.Method: 11 patients were included, four women and seven men, who have been Islet tranplanted at Uppsala University Hospital during the years 2001-2009. Two questionaires, Short Form 36 (SF-36) and the Swedish version Hypoglycemia Fear Survey (Swe-HFS) were used to investigate the quality of life, in relation to fear of hypoglycemia. Also, telephone interviews were conducted to investigate the patients social life situation in relation to FoH, after Islet transplantation and were analysed using content analysis method.Results: The mean value for quality of life was lower than that in the normal population. Three out of ten patients experienced FoH. Three predominant themes were revealed, one theme associated with pre- transplant, was ?Struggle for control of Social Life Situation? and two themes associated with post-transplant, were ?Regain power and controll of  Social Life Situation? and ?At Peace with the balance between the Present and the Future?.Conclusion: The patients experienced improved control over social life situation and quality of life in relation to FoH may been improved following islet tranplantation..

The Swedish agricultural sector is currently undergoing a substantial structural change. The number of farm enterprises is continuously decreasing and the average farm size is increasing. In combination with increasing number of competitors in the insurance market, the competitive rivalry within this market has increased significantly. With this knowledge in mind, Länsförsäkringar Uppsala initiated this study, which aims to provide an understanding of customer?s view on customer value, related to agricultural insurance and financing.

The aim of this study was to increase the knowledge about and deepen our understanding for people who are treated with dialysis in aspects of quality of life and coping strategies. The research questions were: How does the scientific literature describe quality of life and coping strategies from people?s perspective who are treated with dialysis? How does dialysis affect patients and their lives? How/what can the nurses do for people who are treated with dialysis to keep or improve their quality of life. The result is based on eight scientific articles and after interpretation of the result we found six themes that describes how patients have to restructure their lives to a new normal life, how they adapt to a life with dialysis treatment, how dialysis affect their physical condition, witch meaning does the family and others have, how they keep their self-esteem in relation to the dependence of dialysis treatment and which factors are associated with a long life with dialysis..

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

Most Swedish Warmbloods are bred by artificial insemination (AI). Quality control of the semen consists of the subjective evaluation of motility. There is a need for a more accurate and objective method of rating the semen. In this study we compared fluorometry with flowcytometry as a method for evaluating sperm viability. Semen was collected from three stallions, stationed at Markebäcks Gård, Askersund, three times during week 15 and week 34, 2008.

Peat  lands  are  a  great  potential  resource  for  increased  forest  growth  in  Sweden, there  are  approximately  6.5  million  hectares  of  peat  lands,  whereof  around  70% produce less wood than one m3sk/ha and year and are therefore classed as forest waste  land.  There  are  over  200  000  hectares  of  peat  land  that  is  already  drained and  wooded,  and  that may  be  suitable  for  fertilization.  Forest  production  on  peat soils  usually  requires  drainage  and  fertilization.  Dewatering  requires  ditching  the area, so that the roots can have access to oxygen. Nitrogen is often abundant in the peat but other nutrients; especially potassium is in short supply. The  purpose  of  this  work  was  to examine  the effects  of  potassium  fertilization  on the  growth  of  spruces  that  were  planted  on  drained  peat  land  and  how  different amount of fertilizers affects the growth. Potassium deficiency is strongly growth inhibiting, since potassium is important for substance  transport  in  the  tree.  Potassium  is  also  important  for  the  carbohydrate formation, and because increasing the sugar content of the cells constitutes a lower freezing temperature does potassium availability in the soil play a major role in the winter  resistance  of  many  species.  Potassium  is  not  found  in  any  organic compounds in the tree, but is present in cell and tissue fluids. A fertilization trial was started in 1978 in Siljansfors Experimental Forest. The plots in the experiment were fertilized with different amounts of potassium and one plot was  left  without  fertilization.  All  plots  that  were  fertilized  with  potassium  grew considerably better than the unfertilized plot. The difference in production between the unfertilized plot and the plot that received the most potassium was 7.2 m3sk/ha and year. The unfertilized plot can still be classified as waste land. The theoretical production capacity was estimated using a Swedish system for site quality  estimation  of  wetlands  after  ditching  (dikningsbonitering).  The  plot  with most  potassium  produced  after  fertilizationaproximately  in  level  with  theoretical estimations.  Key  words:  Peat  land,  Fertilization,  Ditching,  Growth,  site  quality..

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

ABSTRACTIntroduction: Postoperative wound infection is the third most common nosocomial infection in Sweden. The ever-growing problem of antibiotic resistance provides surgical departments a big challenge when it comes to preventing the spread of infection. Operating theatre nurses have a vital role in the prevention of infection. In addition, correct ventilation in the operating theatre is of great importance. The caregiver is responsible for quality assurance of ventilation in the operating theatre, but the work can be delegated to other staff within the department.

Purpose: To contribute to the understanding of the relationship between private labels and the retailer brand in grocery retailing. Methodology: We use structured interviews as a cross-sectional method for quantitative data collection. The existence of the relationship is tested through correlation analysis and regression analysis. Theoretical perspective: Perceived quality of private labels and of retailers are the main theoretical concepts for this thesis. Additionally, we introduce the concept of loyalty to show the benefits of a positive consumer image.

SammanfattningDen svenska hotellmarknaden domineras till stor del av utländska aktörer. Stora hotellkedjor som Hilton, som representerar Storbritannien, Accor, som representerar Frankrike är bland de dominerande aktörerna. Bland de nordiska representanterna så är First/Tribe Hotels en organisation som ?sticker ut?. Alla dessa organisationer präglas av den organisationskultur som de uppstod i.