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..

The study investigated pensioners? forming of identity during the ageing process and the correlation between norms and identity. Previous research has shown that there are norms and notions about elderly and what growing old well implies. There is missing research on the level of the individual with norms, ageing and the process of identity formation. There is a large population of pensioners in Sweden and the authors behind this study wish that the results of it will help study counsellors to approach pensioners? in a norm critic way.

Title:                                  CRM ? A case study of Nordea Private BankingAutors:                               David Johansson & Mikael Westin        Advisor:                             Ulf AagerupLevel:                                 Bachelor thesis in International marketing, (15 ECTS), Spring 2013.Keywords:                         CRM, Relationship marketing, Private BankingQuestion:                           How does Nordea Private Banking work with CRM to get high customer loyalty?Purpose:                            Study and to learn how Nordea Private Banking is working to bring in new customers and keep existing customers loyal. We also want to see if Nordea uses additional strategies that goes beyond the theory and what their customer relationship strategy is.Method:                             The study has a qualitative research method with an inductive approach. Interviews with leading and skilled profiles at Nordea Private Banking has been interviewed to provide answers to our research question.Theoretical framework: The chapter starts with theory about what relationship marketing is and what is driving customer loyalty. Thereafter theory that define CRM and its pros and cons are addressed, and finally the chapter describe the implementation phase.Empirical framework:     In the empirical framework we present the qualitative interviews that were done with employees at Nordea Private Banking.Conclusion:                       The result from this study shows that Nordea Private Banking uses strategies that are common in theory of CRM to gain high customer loyalty and the use of recommendations from satisfied customers is of a much higher significance in Nordea Private Banking?s case than of what the theory is implying.

The task of making a correct application for B- activities is the foundry time consuming task. Information and facts concerning your entire business activity shall be attached into a description of environmental consequences, which will be the basis for the decision making whether the activities shall be granted a permission to practise environmentally hazardous actions or not. When the Environmental Act were established 1999, the permission process became more extensor. With this study I want to give an insight about how these applications are made. The methods I have used to collect information are a study literature where the Environmental Act has been the focus, and qualitative interviews with two County Administrative Board. I used the Environmental Act to understand why permission is needed and the interviews to give me insight in how the work is done. My conclusion is that it is very unusual that an application is granted without complements.

The research of this Bachelor?s thesis examines classifieds for librarians, and makes use of Ørom?s theory of sixlibrarian identities plus Schreiber?s complementary seventh identity. The main focus of the thesis was to examine what qualities and skills are presented and what identities are manifested in the classifieds. A third issue was to explore how relevant Ørom?s theory is to examine and understand the profession today.The data was analysed by the use of content analysisand a hermeneutics approach was taken.

Today therapy dogs (Canis lupus familiaris) service people more than ever and different categories of work places use therapy dogs to help their caretakers. Many studies have been made on the positive effects in patients when they are given contact with a dog, but very little have been done on how the dog experience its situation and what kind of behaviour a therapy dog shows during its working days. This work was made to investigate the behaviours that educated therapy dogs in Sweden showed when they were in contact with a caretaker and to find out if the dogs showed any signs of stress or some other kind of discomfort. To do this a survey was sent out to 17 educated therapy dog handlers in Sweden that together had 18 educated therapy dogs. The survey contained 39 questions about the daily work of the therapy dogs when they were together with caretakers and some questions about the therapy dogs spare time. A question about what kind of dog breed the therapy dog handlers had were also in the survey to investigate if some breeds were more usual as therapy dogs.

There are many theories why animals play but none have jet been proven. During observation on Canids, play seems to be important when they learn to control the intensity of the bite and to facilitate the social structure within a group. When dogs play they perform behaviours that otherwise are used during hunting, reproduction and aggression that in another context would be for example hostile. The dog is one of the species that we humans have domesticated and they have been exposed to an intense and concentrated breeding so they can function in different areas, for example herding and hunting. This breeding has resulted in that the pure bred dogs can be very different between the breeds.

This study examines retail atmospherics from a reality perspective. The topic "special exposure" has received research interest in the past but it has not been recognized as a critical consideration in the daily retail business. Too many retailers leave assortment decisions to thumb rules or trial and error. The highest aim of this study is in addressing that gap between theory and practice. To catch the attention of the customer is important in supermarkets because most grocery purchase decisions are made at the point of purchase.

Place is on the one hand a commonsense everyday word with diversely connotative meanings, and on the other a contested concept with different interpretations across a broad range of academic disciplines and discourses. This thesis researches theories of place and their implications for the theory and design practice of landscape architecture. Responding to problems of insufficient theoretical grounding and inconsistent use of the concept of place within the discipline presently, it argues the need for a theory of place better articulated in relation to landscape architecture. It seeks to contribute to such theory formation by drawing on ideas from related disciplines ? tracing diverse understandings of place beyond the commonsense meanings of the word and into the deeper reaches of place theory as tools to explain physical, social and spiritual aspects of the environment, and human relationships with it.

The purpose of this thesis was to investigate the need of working instructions in Derome Träteknik ?s industrial house-building factories. Furthermore we wanted to determine an appropriate way for developing working instructions adapted to the conditions in a certain production environment. In the construction industry today prefabricated building elements are frequently used. With this come repetitive work tasks that need to be carefully planned.

Title: Intrinsic- and extrinsic motivation with SDT as a model of explanation ? A study of Sandvik Tooling Level: Final assignment for Master Degree in Business Administration Authors: Samuel Norman & Erik Sandh Supervisor: Jonas Kågström Date: 2011 ? June Aim: From the basis of Self-Determination Theory find those motives that are the sources of the greatest motivation at Sandvik Tooling and determine if the employees are mostly driven by intrinsic- or extrinsic motivation.                      Method:  The study has a quantitative approach where the empirical part consists of 24 questions from the SDT-theory?s Aspirations index that is divided into six groups evenly distributed on intrinsic- and extrinsic motivations. The questionnaire has been developed in Google forms and distributed digitally to the organisation by e-mail through a contact person at Sandvik Tooling. The respondents? answers are accounted for question by question in the empirical chapter and have been processed with a factor analysis and compared with the SDT-theory.Result & Conclusions: The results we received are in line with SDT-theory and whether people are motivated differently by intrinsic-Personal growth and Community contributions higher than all of the extrinsic motivational factors.

The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.

The mouse (Mus musculus) is the most commonly used mammal in biomedical research and can easily be restrained by both hand and by a device. Restraining animals causes stress that not only decreases the animal?s wellbeing, but may also influence the research results. The first aim of this study was to train mice to voluntarily stand still using positive reinforcement training. Another benefit of teaching a mouse to stand still is that you can avoid anaesthesia for some procedures.

Our essay focuses on media's coverage on the topic of overweight. We investigated how media portrays the picture of the ideal body and person and how the overweight person deviate from those pictures. We also tried to uncover how the media addresses specific types of subjects which we interpret to represent the normative way of being. From the way media presents their message we distinguished which subjects are being excluded. For this work we studied articles from the daily newspaper called Aftonbladet and a lifestyle magazine for women called Må Bra.

Nynas produces bitumen at two refineries in Sweden. The bitumen is shipped to seven depots along the swedish coast line, and from the depots special trucks handle the transportation to customers. Recently Nynas has transformed its supply chain and closed down a few depots. At the moment the company is considering a further reduction of the number of depots. In connection to these discussions an analyse of the companys distributionsystem and of possible changes is required.