Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The purpose of this study is to characterize the research in the field of Knowledge Organization, during the period of 1990-2002, focusing on the subject and the epistemology of these studies. The result shows that studies concerning representation, e.g. subjects such as classification, indexing and bibliographic description, are the most frequently researched areas throughout the period. Classification was more popular in the beginning of the period, but later bibliographic description, mostly with studies on metadata, became more visible, together with a growing interest in information retrieval. The theoretical discussions in the studies focused primarily on document analysis and the organization of digital documents.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

AbstractThis work is about children?s motor activity. You can often hear in media about sedentary children, and that one of the factors which contributed to this is computers and things like that. The main goal with this work is to find out how preschool teachers take care of children?s joy of movement and how they work to promote children?s progress of motor activity.

Many scientists agree that phytoestrogens could have an effect on the reproduction of an animal. The question is now why and what mechanisms that play an important role. This paper has been focusing on the estrus behavior of gilts by use of a behavioral study. Some of the gilts were given additional feed with the phytoestrogen genistein which commonly occurs in the feed as a part of soybean products. Blood samples were collected and analyzed for progesterone and estradiol concentrations.

The aim was to find out teachers in Swedish as a second language in primary schools view on how they work with a language development teaching in a multicultural environment. I did a semi-structured interview where I both made questions before the interview and also used individualized follow-up questions during my interview. I did that because I really wanted to get answers to the subject and the aim of the essay. Two teachers in Swedish as a second language have been interviewed. The result shows that a holistic approach to language development is important, where great emphasis lies on understanding. Teachers say that communication and interaction are key factors and that it is important with good linguistically appropriate and understandable texts where the words/concepts are learned and used in the right context. .

The main purpose of this report is a first step to cover the scarcely investigated subject of interspecific competition between roe deer, Capreolus capreolus, and fallow deer, Dama dama. The report focuses on the distance between individuals of roe and fallow in the study area as well as which factors that is affecting the variation in distance depending on fallow deer group size and changing population density over time and in two areas. For additional information the history of the populations, such as harvest and distribution, is also investigated. The report came to the conclusion that interspecific competition between the species do occur. The elevated distance between individuals of the two species is clearly significant. The most important factor affecting the distance seemed to be the size of the fallow groups.

This examination project is an investigation about the opinion and comprehension for political engagement of four young municipal politicians. The purpose with this project is to describe and understand the pronounced comprehension for political engagement. There is also an intention to investigate the educational in discussing political engagement with students in social studies at upper secondary school. The method that has been used is ?map of conceptions? because of its appropriate way to elucidate the comprehension and understanding of a certain subject. Those four young municipal politicians see political engagement as the will to improve the community. There is also an importance to have a large engagement in more areas than just one.

The topic of this essay is whether the private owned ammunition factory Norma Projectile AB was a part of a war economy system from 1938 to 1943. This is done by analyzing specific documents from the company´s archives that expose the connection with Swedish authorities. The selection and analysis of these documents are based on four main criteria?s of the concept war economy. These criteria?s are based on Ivan T.

We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.

The purpose of this study is to see what obstacles and opportunities the staff on a residence for unaccompanied children experience when trying to integrate these children into the Swedish society. I was also interested in how the integration of these children worked. I have interviewed the staff with a qualitative method. The result was analyzed with the help of Diaz integration theory and Bauman´s theory "us and them", and also with the previous research in the subject. My conclusion is that integration is a complicated concept that is experienced and interpreted individually. There are both obstacles and opportunities in the work with the integration of unaccompanied children. The result shows me that the schools? role and the legal guardians function should have been better planned and framed from the start.

The purpose of this essay is to examine how some individual PE teachers view knowledge and what they think about the status of physical education whitin the school. The method used in this examination was both sudies of literature and a qualitative investigation. Six PE teachers, from three diffrent schools in Sweden, were interviwed from a phenomentographic research approach. I made the analysis from a sociocultural approach. The result indicates that th teachers had difficulties to describethe conception of knowledge, but that the pupils/students achieve knowledge in physical education.

AbstractI believe that everyone have the right to understand and be understood. It doesn´t matter if you are an immigrant, suffer from dyslexia or just don´t like to read.In this study I test the difference between a normal written and an easy-to-read routine. I want to know if there is a way to improve a routine in such a way that even people without pre-understanding can comprehend the content.Routines are an important part in many organisations. Staffroutines in nursinghomes don´t exist just to ensure that caretakers are being taken care of in the right way according to the rules and wishes of the organisation. They also exist to make the work with people who suffer from dementia easier for the staff.Routines are in other words very important.

AbstractReading books to children is often an integral part in preschool activities. The purpose of thisstudy is to investigate how educators think about the educational function of literature inpreschool activities. I have in my study used qualitative interviews with active educators andobservations to answer my questions about why the educator reads to the children, how theeducator thinks about the choice of literature and if the literature can contribute to thechildrens development and if so, how. The knowledge- and research background presentsliterature and previous research done on the subject. The results of my study shows that theeducators have many thoughts about the importance of literature in preschool.

This thesis has been performed for the company System Andersson as a part of the bachelors degree in information technology at the School of Engineering in Jönköping. The thesis is based on the development of an iPhone application.System Andersson has an application for Android that is being used for their MPS system (material and production control system). Their customers, however, have also showed interest in being able to use this application for iPhone.The students handle the subject of iOS developing, including the design of the application, the use of the development language Objective-C, the use of the scripting language of Json used for server connections and SQL.The primary goal with this thesis has been to improve the students knowledge in such subjects as application development for mobile platforms, in such areas as Xcode, which is the development platform that Apple uses and Objective-C, which is the development language being used. The result of this thesis is an almost fully functional iOS application, similar to the Android application with some functionality missing..