Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor?s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor?s negotiation strategy against the client and the auditor?s objectivity.Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey.

This paper develops a theory for understanding negotiation situations involving states and indigenous peoples. Using relevant constructivist theory as a starting point, the paper develops a theory about understanding the relationship between power and culture implicit in the concept of the state. This relationship is examined in negotiations situations involving states and indigenous peoples. States are constituted by social structure and are representatives of the national culture. At the same time states are actors within the international system and a part of the culture of Westphalia.

The purpose of this thesis is to describe and to increase the understanding of the negotiation process between the public- and the private sector in a Public-Private Partnership (PPP). I have chosen to explore the first ?real? PPP project in Denmark, the construction of Vildbjerg compulsory school in the municipality of Trehøje.This case study is based upon a qualitative method consisting of interviews with the leading negotiators from both sectors. Two different theoretical perspectives are used to construct the basis of the analysis - The Theory of Public-Private Partnership and Negotiation theory - and serve as a concept instrument.The result of the analysis indicates that the negotiators from the different sectors have problems to get out of their traditional roles as purchaser and contractor ? in PPP they should act like partners.

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker?s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Background: The starting point of the thesis is the growing importance of negotiations that serve to establish a relationship between the parties involved as companies? business activities are getting more complex. Purpose: The purpose of the thesis is to find and to analyze which elements are of importance for parties, when creating a successful negotiation with regard to building long-term relationships, and if those elements differ for sales and procurement negotiations in companies with business activities of various kinds. Research method: The study was realized with the help of twelve qualitative interviews. Result: The elements of importance when creating a successful negotiation with regard to building long-term relationships were mainly elements of co-operation and to some extent elements of competition.

This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.

Fastighetsmäklare har ett rykte att de tjänar mycket pengar utan att anstränga sig. Stämmer detta eller är det bara en bild som media skapat? Med den bakgrunden valde vi att titta närmare på vilka lönesystem för fastighetsmäklare som finns i branschen. Med avgränsning till privatbostadsmarknaden och Stockholm-Uppsala regionen.Syftet är att öka kunskapen om olika lönesystem för fastighetsmäklare på privatbostadsmarknaden.Vi har även tittat på hur det fungerar med sjukpenning, föräldrapenning och a-kassa. Sedan har vi valt att titta på hur en mer traditionell lön ser ut och vilka förmåner utöver lön som kan förekomma.Vi har genomfört två intervjuer angående hur en traditionell eller ?normal? lön fungerar samt fyra intervjuer med fastighetsmäklare angående lönesystem för fastighetsmäklare..

Alevism as such is both contested and difficult to define, despite the fact that nearly a quarter of the Turkish population can be said to identify with it (See egMarkussen, 2005; Sirin, 2013). Discussions regarding whether alevism should bedefined as a religious minority or not is going on both in the research communityas among the Alevis themselves. Also the meaning of Alevi religiosity as such isdebated and can be simply described as a discussion of whether alevism should beregarded as a part of Islam. The purpose of this discourse study is therefore to examine the construction of Alevi religious identity in two English-language Turkish newspaper, namely the Hürriyet Daily News and Today `s Zaman. With the overarching aim to achieve adeep understanding of the conditions that are given the Alevi group to form their own identity.

This investigation is a pilot survey whose main purpose is to investigate with work evaluation and attitude analysis whether the orthopedists and surgeons work can be equaled, why the wages differences exists between women and men, and also which preventive measures the organization can use to even out the wages differences between the genders. In relation with the investigation I have applied the reflexive way of thinking to establish which difficulties come up in the work of gender-equality.The result?s from work evaluation displays that the works are equivalent but the salaries are not, which can depend on value discrimination,gender discrimination and the organization theory.Wages differences between women and men depend on, according to the informers, partly by historical explanation and partly by the old directors who was allowed to retain regular salary when theypost transformed. The common point of view is that men have a larger work experience and therefore a higher salary.The managements attitude towards gender-equality issues is of absolute importance in order to achieve and bring a change within the organization.The measure positive special treatment is proposed to be used as an improving method to achieve (gender)equality between the posts and to even out the wages difference between the sexes.To establish whether or not gender discrimination exist in the investigated organization there needs to be done a whole lot supplementary studies like a complete wage (salary) mapping which includes all supplements and more interviews among the organizations all occupation groups..

The scarcity of qualified forest machine operators as well as the increased competition for competent machine operators among others from the mining industry in Norrland, were the reasons to investigate what attracts and what deters active and potential forest machine operators to the occupation. An interview study was conducted among four groups with four persons in each group. The groups were students in year 1 and 3 respectively at a forestry school at upper secondary school level as well as employees of a forest company and employees of contractors. The majority of all respondents were of the opinion that their interests in machines had been important for the choice of occupation. But for the active machine operators both the interest in the forest and their interest for machines have had importance for choosing this occupation.

This paper illustrates the working conditions at the copper factory in Åtvidaberg during 1800-1890 from different views. The highest salary was given to the building contractor. Thereafter came in order the rust turners, the garmaker, the melter, the ore booker, the factory supervisor and the garmaker hand. Also the rest of the working conditions for different employees might differ from each other in this order. The mine workers generally earned a little less than the other workers at the factory, and especially the workers in the Bersbo mine.

In this study, some aspects of communication that are creating problems in a chosen forest conservation case are explored. Focus is on how the manager of a forest experience how he is treated during a formal decision of conservation. The paper also gives introduction to communication theory as well as to present forest policies in Sweden. Explanations of the most common concepts and terms in forest conservation is presented and such a understanding is necessary if the reader is to acquire enlightment from the material and the following discussion. This paper focus on a conflict between the county administrative board, a Swedish regional authority, and a private forest-manager. This is a case where the manager feels that the authority is forcing a sale of land, because the forest is being turned into a conservation area. The problems are not just economical, the manager feels mistreated and left out of the discussion, and the negotiation is long and problematic as shown in the interview and the case study. In the study, an in-depth interview is made with the manager of the forest, and a case study has been made based on the documents in the case attained from the county administrative board.

The aim of the study was to describe how hygienist`s receiving their certificate during 2003 and 2004, perceive their working situation, salary and impression of their first employment as a registered dental hygienist. A questionnaire was sent out to new dental hygienist`s examined year 2003 and 2004 in Sweden. Most of the new examined dental hygienist`s found the education adequate or more than adequate. A few individuals found it inadequate. The ones finding the education inadequate wanted more clinical practice and more training in administrative work.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.