In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Purpose: The purpose of this study is to examine how a company with a single brand is perceived as uniform, as well as how they use internal brand building to reconcile various competing actors within one brand. Furthermore the aim is to examine how staff, through internal brand building processes, perceives and identifies themself with the values of the common brand. Method: A case study with method triangulation was conducted at Nordiska Kompaniet department store in Stockholm. Quantitative data through a questionnaire survey with employees combined with two observations. Qualitative data was given through an email interview with a responsible manager of digital channels and PR from NK AB.Theories: This study has used the following theories; Destination marketing, Corporate brand, internal branding, corporate identity, corporate culture, brand value, service brand values, brand citizenship behaviour.Conclusion: This case study of NK has shown that internal branding building in a department store is a comprehensive work, which all involved must have a unified perception and understanding of the brand, in order to successful unite under one brand.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Bakgrund: En vårdande relation är inte detsamma som en vänskapsrelation, men förutsätter ändå närhet och engagemang. Personligt engagemang är också nödvändigt för att utvecklas som vårdare. Sorg är en naturlig reaktion vid förlust av relationer, men det är inte självklart att vårdare vet om de får eller bör känna och uttrycka sorg när patienter dör. Det saknas en samlad bild av vårdares sorg över döende och avlidna patienter.Syfte: Syftet var att beskriva hur vårdares egen sorg över döende och avlidna patienter gestaltar sig.Metod: Beskrivande litteraturöversikt av elva artiklar som analyserades med en form av kvalitativ innehållsanalys.Resultat: Vårdarens sorg gestaltar sig i form av inre känslor som att känna smärta och tyngande känslor samt skuld och ilska. Sorgen kan även visa sig i form av yttre uttryck där vårdaren exempelvis gråter eller känner sig rastlös.

Counterinsurgency (COIN) has made a comeback during the early 21-century since the majority of western countries have been involved in peace enforcement in the middle-east. Since its comeback the concept of COIN have been wildly debated but also undergone some chances since its early days, today the majority of COIN theories claims that the local population is the key to winning a COIN campaign. If you gain their trust the insurgency will lose their support and recruiting base, this is the reason why collateral damage resulting in in civilian deaths are contra-productive, it creates more insurgents. This is the incitement to further examine how civilian deaths occur and can be avoided during COIN campaigns. This essay studies the American COIN campaign in Iraq between 2004 and 2009 and aims to investigate whether there is a trilemma-like relationship between the key goals of COIN: protecting civilians, protecting one?s own forces and neutralizing the enemy.

The Church of Sweden has in recent years offered activities such as Christian deep medita-tion, mindfulness and health days. This may be a way for the Church of Sweden to reach the modern man who would not otherwise have come to the church, but there are critics who argue that new spirituality has made its entry in the Church of Sweden. The phenomenon of Christian deep meditation has become increasingly common in the Church of Sweden. In order to satisfy my curiosity about what a Christian deep meditation is, I decided to write an essay about this. My question is as follows: How important is Christian deep meditation as a religious practice in the Church of Sweden? This essay is a qualitative study and I have cho-sen to perform eight pieces of interviews, two of them are recorded.

Personcentrerad vård beskrivs som att se hela människan och kunna sätta sig in i den andras livssituation. Respekt och förståelse för val och önskningar ska leda till självbestämmande och delaktighet i vård och behandling. Implementering av ett personcentrerat synsätt förordas för att möta de förväntningar som finns på god vård där patienten kan vara trygg och känna tilltro till vården. Att utvärdera personcentrerad vård är viktigt för att visa hur grundläggande behov som trygghet och tillit tillgodoses vid en förändrad vårdmodell. Syftet med studien var att belysa faktorer i personcentrerad vård som påverkar patientens upplevelse av trygghet och tillit.

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

Försvarsmakten som organisation är inne i en spännande fas där den är i full fart med att ställas om till ett yrkesförsvar, med anställda soldater. I en nyutkommen studie från Försvarshögskolan observeras en problematik i samspelet mellan officerare och soldater i den nya organisationen. Ett begrepp som används flitigt inom den militära professionen är tillit, vilket blir utgångspunkten i arbetet för att analysera problematiken från studien. Syftet med arbetet är att kartlägga om det finns förutsättningar för att skapa tillit från soldaten till officeren i dagens svenska yrkesförsvar.I arbetet sammanfattas fyra situationer i studien för att skapa en övergripande bild av problematiken. Vidare analyseras studien utifrån de faktorer som skapar tillit enligt teorier från den svenska och den kanadensiska försvarshögskolorna.

The aim of this study is to understand which roles institutional personnel in HVB-homes (homes for care or living), that include animals ascribe the animals for the young clients in treatment. Using the termsrole, role-taking, primary socialisation and secondary socialisation within the perspective of symbolic interactionism, we intend to analyse the expericences from the institutional personnel of what roles the animals are ascribed in treatment of young clients. We also wanted to find out if the institutional personnel have certain expectations on the animals as tools in the treatment and whether the institutional personnel believes that the animals have important roles in the treatment of the young clients.To find the answers of our aim and approach to our problems, we have used a qualitative study where we have interviewed six institutional personnel distributed in three different HVB-homes that uses animals in treatment of young clients. Our empirical material shows that the institutional personnel ascribe the animals a variety of roles, which among others are: friendly and familiar, meaningful, safe, comforting and soothing. Other roles that the institutional personnel ascribe the animals for the young clients are: teaching in order to develop empathy and responsibility; helping in therapy situation and having an activating role.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Ett stort förtroende för sin närmaste chef är inte alltid en självklarhet. Många olika faktorer påverkar vilket förtroende medarbetare inom en organisation känner för chefen, och denna studie har fokuserat på olika faktorer relaterade till kommunikation; uppföljning, uppskattning, feedback, tydlighet, meningsfullhet samt hantering av konflikter/relationer. Det kan också skilja sig åt mellan hur män och kvinnor värderar dessa faktorer, och att studera detta ingår också i syftet för denna undersökning. Tidigare forskning på området har visat på tydliga skillnader mellan hur kvinnor och män upplever och värderar kommunikation. Även denna studies resultat visar på att det finns kommunikativa skillnader mellan kvinnor och män, samt att de värderar faktorerna på olika sätt.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

The issue of sick leave and an increase of ill health in the workplace is a social problem inSwedenthat is currently an important topic. Public human service organisations are one of the sectors where this is a major problem. The aim of this study is to examine what significance the leadership in public human service organisations has on the health and sense of well being among the staff within the organisation. We have chosen to look at this issue from a health promoting perspective where we focused on health factors and to what extent the management can influence and promote the possibilities for a healthy workplace with healthy staff. The results of the study are based on interviews with three leaders within the public human service sector.