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.

Title: Has youth participation in organized extracurricular activities and future expectation relevance for antisocial behavior? Zetterberg, E. (2015). Has youth participation in organized extracurricular activities and future expectation relevance for antisocial behavior? Bachelor thesis in Public Health science.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

This essay will discuss the Roman God Janus, as a figure of speech, in four different texts written by Publius Ovidius Naso, Michel de Montaigne, Francis Bacon and Elijah Fenton. The Janus figure could also illustrate the relationship between the past, the present and the future, because of the attributes of looking back and forward, in both space and time, that Janus was said to possess. Reinhard Koselleck's ideas of space of experience and horizon of expectation will be used as an analytical approach, thus creating a dual purpose for this essay. On one hand to understand texts about Janus, which implies an understanding of the changes over time associated with the history of ideas of Janus, and on the other the past's importance in relation to the future, which includes an understanding of Janus via Koselleck's thesis about the change in relationship between experience and expectation.The question formulations are as follows: How has the Janus motive changed over time in the researched texts? How can the literary use of Janus show the changed relationship between the space of experience and the horizon of expectation, and in a wider context between the past and the future? Janus has gone from being a physical presence, as the arcs of the Forum Romanum in ancient Rome, to becoming a tool for authors, one that spans many literary rooms.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

Master's thesis, Master of Business Administration program, School of Business ofEconomics at Linnaeus University, Management, Course code, 4FE10EAuthors: Anton Milemo and Christoffer WideénTutor: Magnus ForslundTitle: Focus on employee turnover - an ethnographic study on the insurance companyTrygg-Hansa?s outbound department in VäxjöBackground: The costs of losing employees, recruiting new people, making a selectionof potential employees and training them are all high. The costs often exceed onehundred percent of the annual salary for the otherwise vacant position. In addition to thedirect costs of employee turnover troubles, things such as work confusion, loss oforganizational memory along with strategic skills can arise. The employee turnover rateof Trygg-Hansa?s outbound department in Växjö is too high according to the officemanager.Purpose: Understand the causes of high employee turnover in a Swedish insurancecompany.Methodology: This thesis consists of an ethnographic study of a Swedish insurancecompany.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

 The purpose with my study was primarily to illuminate the students' expectations on gained knowledge during their studies at the upper secondary school Hotel- and Restaurant program, and to what extent these expectations were fulfilled. Secondarily, the purpose was to compare the students' expected and perceived knowledge with the program goals set by the Swedish government and the knowledge requirements expressed in a pilot study made by the Education council of the Hotel and restaurant business (UHR, 2007).I chose a quantative approach and I used an anonymous group enquiry among students at the Hotel- and Restaurant program at two different upper secondary schools to carry out my study.Tendencies in the result suggested that the students at the Hotel- and Restaurant program expected high knowledge level within the competence areas of Guest reception and communication, Cleaning and hygiene, Cooking of cold and hot dishes and Waiting. The expectations were not big within the areas Computers and Internet and Business economics and management.Fulfillment of expected knowledge tended to be high within the areas where the expectations were big. It might therefore be a good investment for schools to work on the student expectations to increase motivation within the low expectation areas.A confrontation of the tendencies in the result with the program goals and the competence requirements expressed in the UHR study, suggested that the upper secondary Hotel- and Restaurant education might focus some more the areas of Guest reception and communication, Beverages and Organization of banquets. Business economics and management should be given much more weight..

The purpose of this study is to show how the modern society, with demands, expectations and the time constraints of adults, affects children and the everyday life at the preschool. Our intention is also to show the importance of identify stress symptoms of the children.        The study is of qualitative empirical kind and is based on a questionnaire to 19 parents of preschool children at the age of three to five years old. Interviews are made with four preschool teachers on one preschool. An observation of children in possible stressful situations is made during three days each at two preschools.     The results show that the modern society affects children and can be stressful. It also affects the everyday life at the preschool.

 The purpose with my study was primarily to illuminate the students' expectations on gained knowledge during their studies at the upper secondary school Hotel- and Restaurant program, and to what extent these expectations were fulfilled. Secondarily, the purpose was to compare the students' expected and perceived knowledge with the program goals set by the Swedish government and the knowledge requirements expressed in a pilot study made by the Education council of the Hotel and restaurant business (UHR, 2007).I chose a quantative approach and I used an anonymous group enquiry among students at the Hotel- and Restaurant program at two different upper secondary schools to carry out my study.Tendencies in the result suggested that the students at the Hotel- and Restaurant program expected high knowledge level within the competence areas of Guest reception and communication, Cleaning and hygiene, Cooking of cold and hot dishes and Waiting. The expectations were not big within the areas Computers and Internet and Business economics and management.Fulfillment of expected knowledge tended to be high within the areas where the expectations were big. It might therefore be a good investment for schools to work on the student expectations to increase motivation within the low expectation areas.A confrontation of the tendencies in the result with the program goals and the competence requirements expressed in the UHR study, suggested that the upper secondary Hotel- and Restaurant education might focus some more the areas of Guest reception and communication, Beverages and Organization of banquets. Business economics and management should be given much more weight..

AbstractMy purpose of the investigation is to enter deeply into the knowledge of the Individual plan of the development and to examine how teachers, pupils and parents look at the Individual plan of the development and the purpose of the Individual plan of the development in school. My question of the main problem in this investigation was to examine the expectation on the Individual plan of the development from teachers, pupils and parents and if the Individual plan of the development has been influence the cooperation of parents and the influence of the pupils also how and if teachers, pupils and parents apprehend some kinds of changes.The review of the literature begin with a closer study about our document of control, witch are the curriculum of the compulsory school (Lpo 94), The National Agency for Education General Advice for the Individual plan of the development (2005), a study of the development of the cooperation of the parents and the influence of the pupils under the years of research about it.I have in my investigation used qualitative interview in different forms like the ordinary interview, interview on telephone and focussed group interview with teachers, pupils and parents. The result of my conclusion from the investigation is that the information and the knowledge of the Individual plan of the development are important to be able to increase the influence from the pupils and a different cooperation from the parents in the development of the school with the Individual plan of the development. My examination is small and not generalised but I believe that it still can represent the attitude of the Individual plan of the development. The consequence of the investigation shows that pupils and parents have vague idea of the Individual plan of the development.