Studiens syfte har varit att förklara i vilken utstrÀckning icke-finansiellt beroende hos revisorer kan uppstÄ genom revisorernas identifikation med klienter samt undersöka dess effekter pÄ revisorns oberoende och objektivitet. Vidare har vi försökt undersöka hur klientidentifikationen kan pÄverkas av professionell identifiering och revisorsrotation. SÄledes har vÄr problemformulering varit ?Hur identifierar revisorerna sig med sina klienter hur detta pÄverkar revisorns objektivitet? Hur pÄverkas klientidentifikationen av revisorns profession? Hur kan revisorsrotationen bidra till en minskning av identifikationen med klienten? ?.Det empiriska materialet har samlats in genom en elektronisk enkÀtundersökning som skickades ut till 1200 godkÀnda och auktoriserade revisorer i Sverige. Bortfallet blev 87 %, den bakomliggande anledningen kan vara att enkÀten skickades ut i samband med alla deklarationer.

The purpose of this study was to increase the knowledge and understanding of what impact support-groups, such as represented by Qvinnoqulan, can have on women with drug-addiction. The questions at issue for the essay was: How does a selection of women who participate in Qvinnoqulan describe their thoughts, experiences and reflections of the group? What sense has Qvinnoqulan made for the women on a personal level and for contributing to live a life without drugs? To answer the questions a qualitative method was used and five interviews were made with women who participated in the activities of Qvinnoqulan. To analyze the data a social constructionist perspective and an empowerment perspective was used. The result of the study showed that the women were in the process of rebuilding a new life without drugs and reconstructing a new identity.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

The purpose of this study is to explore the factors affecting an individual's working life mobility and how this mobility is perceived by the individual. The study has a qualitative approach and the theoretical part is based on Castells', Giddens' and Bauman's theories of modern society and employment in relation to the individual. The study concludes that external circumstances in combination with internal driving forces are the reasons behind changing careers. The process is predominantly perceived as positive, especially education tends to strengthen self-identity. Work in general is regarded as important for a person's identity and new career changes are expected in the future..

The purpose of this article is to examine how social workers may experience fear in their profession, how they and their organizations handle the fear and how the fear may affect their practice. To obtain the purpose, in-depth interviews were carried out with seven social workers from the southeastern part of Sweden. The experiences of fear were many and are summarized in four categories. Fear of treats and violence, fear of the responsibility in complicated situations and without optimal solution, fear of being regarded and judged as worthless and fear of being scrutinized with the risk of being stigmatized. Five strategies were identified to handle the fear: Safety strategies (e.g.

In 2007 a project began in the Uppsala region, which aimed to help municipalities implement BBIC (Barns behov i centrum). BBIC is a system that helps social workers increase children?s participation in investigations relating to social work. This study follows up on BBIC?s implementation process in Enköping, a municipality in the Uppsala region.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachersÂŽ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

The purpose of this qualitative study has been; how social bonds are interlaced between the social worlds contained within the analytical division of ?outside Internet? and ?within Internet?. What happens with the social bond as the individual oscillate between this analytic bisection? This purpose raises important questions of the use of Internet in everyday life.A new stance is taken toward studying the Internets integration into everyday life. The focus is adjusted to the importance of emotions.

The main domain in which eating disorders are defined is medical, whereas socio-cultural perspectives are less common. Because social workers seeks to explain different problems taking societal factors into account, we asked ourselves if social workers have a way of understanding eating disorders, that is different from a medical point of view. Two focus group interviews were conducted; the one composed by social workers with experience of working with eating disorders, and the other by social workers without that experience, which enabled comparisons. The interviews were analyzed using socio-cultural and feminist perspectives. The result showed that the social workers use socio-cultural perspectives in explaining eating disorders.

Despite the fact that society is investing substantial resources in individuals not to relapse into crime, then relapse is still a large percentage of new crimes. Crime is something that all societies are dealing with and at all social levels. By punishing individuals they are excluded from the society. This serves as a form of social control. It has been shown that there is no solution to the problem.

In this study, we have considered the impact the organization`s implementation of its vision of the psychosocial work enviroment has been for the relations between the employees. We have primarily relied on a hermeneutic approach to understand our empirical data, and when we have interpreted and made a socialpsycological analysis on our collected empirical data. We have used SmithÂŽs Institutional Ethnography, Sheff`s Social bonds and Asplund`s theory of Social responsivity. To collect the empirical data we have combined quantitative and qualtitative methods and a textanalysis at a visiondocument in the aim of capture both the depht and the breadth of our chosen fields of study. The results we have found shows that the psycosocial work environment within the organization can be seen as interplay between individual and enviroment and between individuals as well and that this interaction is influenced by the organizational culture that is created by the organization`s political vision.

The North-American sociologist Michael Lipsky has characterized social workers as street-level bureaucrats with a substantial discretion in the relationship between the welfare state and its citizens. Within LipskyÂŽs theoretical framework social workers appear as a powerful group that socializes the citizens to uphold certain expectations towards the welfare state and its (re)distributional programs. From this point of view, it is important to learn more about social workers and the attitudes they express towards the welfare state. The aim of this study is to analyze how the welfare-political attitudes of future social workers are affected by their social background (e.g. class background and ancestral homeland).

AbstractIn this thesis we analyze how institutions describe the dichotomy between ?problem? and ?resource? when dealing with young adults. We also analyze the consequences of this dichotomy as it involves the younger generation's participation and group identity in today's society. Dichotomies and New Institutionalism Theory is the base for this case study completed in Malmö, Sweden. We have done eight qualitative interviews with politicians and employees in Malmö municipality and a quantitative content analysis of reference documents from both the Malmö and Swedish governments.

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around SkÄne.

In this bachelor thesis my main purpose is to examine the ethical legitimacy of economic sanctions, by assessing the humanitarian consequences this type of actions create. I will do this by a closer examination of the two historic cases of South Africa and Haiti. The humanitarian consequences will then be measured against my chosen theories, to help answer my main questions. The theories I have been working with is the broader interpretation of the just-war theory; the just-sanctions theory, and two major metaethical theories.The result I found after the finished examination of the chosen cases, are that economic sanctions and morality doesn?t necessarily match.