The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

   Purpose: The Essay is written on behalf of a company called ?Uppdragsgivaren?. The purpose is to connect theory with the result of the survey and thereby find the critical factors for an optimal placement of the cargo holders in the company?s terminal.   Method: A qualitative case study has been carried out. The theory collection is completed with the result from the survey, which include the information ?Uppdragsgivaren? provides and the result from the survey.

A quart of the of the adult population worldwide havemetabolic syndrome. A sedentary lifestyle, low physicalactivity, combined with wrong eating habits, stress,smoking and psychosocial factors, are the main causes ofdevelopment of the metabolic syndrome. The purpose ofthe literature review was to illuminate the physicalactivity in persons who have the metabolic syndrome, andwhat sort of advice a nurse use in the promotion ofphysical activity. The study was conducted as a literaturereview, including 15 scientific quantitative articles. In tenarticles, the focus was on physical activity at themetabolic syndrome, and five articles focused on variousforms of counselling for physical activity.

During one week (9-13 May, 2005) the use of veterinary diets for the hospitalised patients att the University clinic was registered. The animal owners were interviewed by telephone six months later about the feeding after coming home. Four out of ten animal owners answered yes to the question if the veterinarian had asked what food their animal normally consumed. Out of 35 animals, 15 (43%) were prescribed to a veterinary diet. Among cats it was 8 out of 14 (57%) and among dogs it was 7 out of 21 (33%). Four animals out of ten were recommended a veterinary diet when going home, but 20% did not follow the recommendation all the way through and stopped feeding their animal the veterinary diet. Reasons that were given was that the diet didn't last the entire period, that the animal didn't need the diet anymore according to the owner and one dog that became to lean when fed the diet. The diagnosis for these three dogs was vomiting, foreign body in the digestive system and bloody diarrhoea.

During the past decade, consumer health information-centers have been developed at the hospital libraries in Sweden in order to meet the increasing demand from patients and their relatives concerning consumer health information. In 1993, the hospital libraries in Falun, Västervik and Karlstad launched a consumer health information database called PION. The aim of this Master's thesis is two-fold. My first aim is to describe and discuss the principles of user-oriented evaluation. In my attempt to convey the theoretical discussion into the everyday life of librarianship, my second and most important aim is to conduct a user-oriented evaluation of the database PION.

Being detained means that a person loses their freedom and have limited contact with others. Police can on suspicion of a crime arrest a person, in order that the suspected person won´t be able to eliminate evidence. Being convicted of a crime and go to prison is terrible, but what about the experiences of being detained on suspicion of a crime you did not commit? Our purpose with the study is exploring stories of people who have been detained. It´s about their time as detainees to the time they got free from suspicions of the crime.

Bakgrund: Flera svenska sjukhus utvecklade under 1990-talet triageskalor för att prioritera och sortera patienter på akutmottagningar. En av anledningarna var att patientantalet ökade och resurser på tillgängliga doktorer var begränsade. Syfte: Att beskriva vilka faktorer som kan ha betydelse för sjuksköterskans triagebedömning på akutmottagningar och att beskriva vilka datainsamlingsmetoder de valda artiklarna har använt sig av.Metod: En litteraturstudie med deskriptiv design som baseras på 12 vetenskapliga artiklar med både kvalitativ och kvantitativ ansats. Sökningarna efter artiklar har skett i databaserna Cinahl, PubMed och Google Scholar.Resultat: Hög arbetsbelastning och brist på personal var faktorer som hade betydelse för sjuksköterskans arbete. En del sjuksköterskor ansåg att hög arbetsbelastning kunde leda till färre korrekta prioriteringar, att det är svårare att prioritera en patient när sjuksköterskan är stressad.

Our purpose is to display the meaning of fan clubs and further reveal the potential value of fans. This study has an abductive approach with a qualitative data collection, where empirical material has been collected through a micro netnographic study along with qualitative interviews. IKEA and IKEA Family have been applied together with virtual fan clubs to study the fan club phenomenon. The study is based on prior literature concerning loyalty, customer clubs and brand relations. This theoretical framework was chosen to fulfil the purpose of unveiling the meaning of fan clubs and the potential value of fans.

Telefonrådgivning kräver ett kvalificerat handläggande där sjuksköterskan på kort tid ska kunna etablera en god vårdrelation med patienten trots att den visuella kontakten saknas. Förutom kunskaper inom medicin krävs det att telefonsjuksköterskan har en god förmåga till kommunikation och visar respekt och empati för patienten. Efterfrågan på telefonrådgivning ökar och detta ställer krav på specifik kompetens hos sjuksköterskan. Vi har därför valt att beskriva vad som kännetecknar sjuksköterskans arbete med telefonrådgivning för att få kunskap i om hur vi i vår profession kan bli bättre på att ge råd via telefon. Det har gjorts i form av en litteraturstudie med grund i analys av kvalitativa artiklar samt en kvantitativ artikel.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

Den psykiska ohälsans utbredning är omfattande och är idag ett folkhälsoproblem i Sverige. Många människor söker vård för psykisk ohälsa genom telefonrådgivning. Syftet med denna studie har varit att undersöka och beskriva sjuksköterskors erfarenheter av att bemöta patienter med psykisk ohälsa i arbetet med sjukvårdsrådgivning. För att genomföra denna studie valdes en kvalitativ metod. Sju sjuksköterskor som arbetar med telefonrådgivning intervjuades.