In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

The aim of this master?s thesis is to identify differences and similarities, regarding security, in two goods terminals in an organisation in the transport and goods sector. In this thesis we use Cultural Theory as an analytical instrument to investigate organizational culture, as seen from a security perspective. Cultural Theory is a theory seen from two perspectives, the stable perspective and the mobile perspective. These two perspectives concentrate on different research areas.

Studiens syfte var att utifrån tidigare forskning (Hallén, 2007, 2008) undersöka konsekvenser av att känna empati. Genom en faktoriell inomgruppsdesign (2x2) besvarade 51 frisörer en enkät om hur de påverkas på kort och lång sikt av att känna empati med sina kunder. Resultaten visade att empati med någon som mår dåligt upplevdes leda till betydligt mer negativa effekter än empati med någon som mår bra, på både kort och lång sikt. Vidare upplevdes effekterna som mer intensiva på kort sikt än på lång, oavsett om individen man empatiserat med mått dåligt eller bra. En tänkbar förklaring till skillnaden över tid är att de emotioner vi specifikt erfar genom andra avtar på samma sätt såsom minnen av egna emotioner gör generellt..

ABSTRACTMusic and differences in knowledge ? a study of music teachers experiences with differences in musical knowledge. The purpose of this paper is to, out of a music teacher?s perspective, see if the differences in music abilities between 7th grade students are at all, or in some ways connected to the previous schools they?ve attended. I will also research in what areas, in the subject of music, students are differing more, as well as less, in their knowledge. The analysis is based on interviews with six 7th grade music teachers working in the Swedish nine-year compulsory school system.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

The purpose of this report is to analyze and evaluate non-profit organizations way of working with social media within the organization, from a marketing perspective. We have made observations of three organizations and completed a series of interviews with representatives within the organizations.In the report we came up with five factors that are necessary for non-profit organizations in order to receive long term donations with the use of social media; Trust, awareness, involvement, interaction and Word of mouth marketing.Our result shows that the organizations have realized the potential and benefits of using social media, but have not come very far in the process of using it properly. Our conclusion is that social media can give assumptions for long term donations, if the organizations use a customer perspective and give their customers added value..

This two year master thesis reviews the possibilities for how public libraries and geriatric care can cooperate on a long-term basis. By using a project called Prosit the study shows which approaches and actions that worked in order to create this kind of successful collaboration, and which ones that didn't.The theoretical framework consists of the sociocultural perspective developed by psychologist Roger Säljö in meaning to emphasize how these two departments can learn from each other. The theory also underlines the fact that both public libraries and geriatric care can develop their own way of improving the elderly?s daily life by working together. The thesis method is qualitative and based on Virginia Braun and Victoria Clarke?s thematic analysis.

Every day in medical care the nurse and the patient meet, they are not just represented as the care giver and the care taker, but also as two unique individuals. The meeting is a very important part in caring and few studies have been made on this topic from the patient.s perspective. The purpose of this study was to describe the patient.s perspective on the meeting with the nurse. The study is a literature review, where articles have been reviewed, encoded, and then categorized. The result builds on our four main categories, confirmed as a unique indidual, the meaning of the information according to the patient, the humanistic side of the nurse, and the importance of humor in the meeting.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.

The purpose of this paper is to juxtapose the theories of learning that are reflected in student?s perspectives of the learning log with that of the pedagogical intentions of the curriculum in order to examine the discrepancy between the experienced and the intentional learning objectives. The paper is divided into two sections. The first section is a literature survey on theories related to the learning log and the curriculum. The second part is constituted by three semi-structured group interviews concerning student´s views on the learning log.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

The following report is a constructive responsive evaluation of Svalövs communes unit for newly arrived refugees based on a qualitative user- and stakeholder model. The main purpose is to evaluate the units? quality from a user and stakeholder perspective. The main findings are that the users and stakeholders are satisfied with the quality of the units? services but request further social and structural participation.