Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

The purpose of this study was to examine divergences in assessments of social assistance in one big and one small social welfare office in the municipalities of Malmö. To examine this we used a qualitative method. We held interviews with social workers and their superiors. At the end of the interviews with the social workers we presented two vignettes, describing different cases of first time applications of social assistance. The social workers was asked to assess whether the application should be granted or not, and motivate their decisions.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

The digital printing market is changing faster now than before and the ability to adjust to newsituations has become more importat to a printing company. An efficient internal communicationis essential. At Elanders Digitaltryck a decision was made in august 2002 to look over the shiftworking system for the printer operators. In this paper, an investigation of the possibilities tochange the existing system to a better one was made.The project resultet in four different timetabels. The construction was based on theoretical studiesand an analysis of the current situation at the workplace.

Sammanfattning Titel: Återuppbyggnad av strukturer efter en kris Författare: Lisa Mattsson, Emma Lindmar Handledare: Camilla Wernersson Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi, 10 poäng Syfte: Syftet med denna uppsats är att ur ett meningsskapande perspektiv bidra till en ökad kunskap och förståelse om hur interaktioner mellan människor i en organisation kan återuppbygga strukturer efter en kris. Metod: För att nå vårt syfte har vi valt att arbeta med kvalitativa metoder. Vi har genomfört en gruppintervju med personal från hemtjänsten i Kronobergs län, vars strukturer rasade samman under stormen Gudrun. Vi undersökte hur de efteråt återuppbyggde strukturerna genom att analysera olika teman ur empirin. Slutsatser: Osäkerhet, samhörighet, roller, beslutsfattande och rationalitet, är teman som alla är länkade till varandra, till strukturåteruppbyggande och till meningsskapande.

The purpose of this thesis is to investigate the employees´ duty of loyalty to their employer when making statements on social media networks and if this opposes the employees´ right to freedom of speech. Another purpose of this thesis is to investigate freedom of speech from an EU juridical point of view. Also a discussion concerning gender issues on this subject takes place is presented in the thesis. The questions to answer the purpose of this thesis are the following: Where is the line drawn for what an employee can publish on a social media network without breaching their duty of loyalty towards their employer?, and How does an employee´s freedom of speech relate to these types of statements on a social media network? The method used for this thesis is the classical legal method.The legal inquiry shows that duty of loyalty is a hidden clause in all employment contracts, and it must be respected by the employee.

AbstractThe purpose of this essay was to investigate what thoughts children in preschool and preschool class have about friendship. We also want to investigate what characteristics and which strategies they look for in friendship relationships.  To perform this study we used the following questions as a starting point. Which characteristics do children see as attractive in their cultures?How are friendship relationships affected in different contexts?Can one see a difference in the most important characteristics and strategies between the children in preschool and the children in preschool class? To answer our questions and to reach our purpose we have held group interviews with children in preschool and in preschool class.  We have, in our study, used published scientific literature to get an understanding of what has been presented in relation to this topic in the past.The result shows that the children in preschool and preschool class do differ in certain aspects but also have some similarities on ideas about friendship. Both preschool children and the children in the preschool class are highly competent and skilled at integrating with other children. What divides them is their ways to plan their friendship.

Title: Veingeskolan F - Investigation of the indoor environment and a structural analysisMethod: Complete analysis of structural drawings to determine if the school have been constructed correctly. In my teorethical studies of the drawings I must seek out points that may have been damaged from moisture, this contains a full survey of the foundation, walls and ceiling. To strenghten the data collected from the drawings I must visit the school and do field investigations to find out if the school has any problems with the indoor environment.Analysis: I determined that we had some damages on specific places, these damages was caused by leaking roofs, a carpet that was tarnished by strong sunlight in connection with some type of glue and also the ventilation that may have been drawing malodorous air from a shaft in the foundation.Conclusion: I was able to see that the decision to demolish the school was quite drastic, if the county would have done continuous fixups on the construcion when the employes had complained maybe the action to the tear the school down would have been unnecessary. The lack of communication between the two parts lead up to the decision to demolish and build a complete new school..

Crowdsourcing och den kollaborativa ekonomin är modeller för öppen innovation som blir allt mer centrala i ett samhälle som står inför morgondagens utmaningar. För att ta itu med globala problem krävs det ett globalt samarbete och ett gemensamt ansvar, där delningsekonomin kan bli avgörande. I denna kvantitativa undersökning svarar vi på frågeställningen om hur upptagandet av och beslutsfattandet kring kollaborativa tjänsteinnovationer kan se ut när vi låter 50 studenter ta del av en kollaborativ tjänsteinnovation. Vi undersöker några befintliga kollaborativa tjänster, redogör för relevanta begrepp och visar på hur Diffusion of innovations kan användas för att förstå något så komplext som hur innovationer kan upptas och spridas i sociala system. Vidare visar vi hur ramverk för konceptualisering av crowdsourcing kan användas för att förstå hur miljöaspekten och viljan att samarbeta kan driva en stor grupp människor till att dela på kompetens, resurser och kunskap.

This thesis examines the democracy theories that can be found in the internet websites of Region Skåne and Stockholm county council. Within the framework of deliberative democracy, participatory democracy and electoral democracy, the author tries to distinguish democratic aspects by empirically studying these websites and their communicative effect on the internet users.This research shows that Region Skåne is slightly better in implementing democratic aspects at their home page, which is probably due to an active work with these issues carried out by the politicians and the report on the democratic development from 2004. However, a great deal of work regarding democracy and the possibility of civic participation in the decision- making process is still to be done.The problems and challenges in using internet as a democratic tool shows that citizens run a risk of being neglected, due to their uneven participation in using internet in daily life. The conclusion of this thesis is that the politicians have to make an active choice in deciding to what extent the internet is allowed to be used when it comes to developing democracy. This work has to be done in cooperation with political scientists and IT experts, in order to assure a correct democratic model..

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.