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..

Bakgrund: Trotts att handledningen anses vara en vital del av psykoterapeutisk utbildning, är inte utbildning av handledare en självklarhet, och mera forskning behövs kring vad som utgör en bra handledarutbildning.Syfte: Den här undersökningen hade för huvudsyfte att analysera eventuella förändringar i handledarstil hos en handledarkandidat under S:t Lukas utbildningsinstitutets handledarutbildning 2008-2009.Metod: Materialet bestod av transkriberingar av handledarens tre handledningstimmar med den handledde terapeuten från början av handledarutbildningen, och tre från slutet. Med hjälp av grundad teori togs fram kategorier som beskrev handledarstilen ur fyra aspekter: styrning, allians, inlärningsstil, och fokus.Resultat: Jämförelse mellan handledarstilen i början och vid slutet av utbildningen visade på en ökad aktivitet hos handledaren, fr.a. i undersökning och hållandet av fokus på viktiga teman. Tydliggörande minskade. Mot slutet av utbildningen ökade också handledarens tillit på alliansen, som tålde mer brott.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The aim of this study is to investigate how länsstyrelsen as a supervisory authority to private compulsory care-institutions works, to guarantee adequate institutional care of unprivileged children and youth with special problems.In order to reach this aim the following questions are to be answered:? Describe länsstyrelsen´s supervision of private compulsory care-institutions (HVB-hem)? How does the officials at the three chosen county administrative boards find about the responsibilityTo answer the questions of this bachelor thesis I have chosen to apply qualitative methods, by interviewing five supervisory authorities from länsstyrelsen, in three different county administrative boards in Sweden.The findings of the study show that officials sometimes find it hard to know the exact meaning and differences between accountability and to be accountable. It also shows that they tend to think that the relationship between länsstyrelsen and the private compulsory care institutions is complicated. Because the officials have two part relationships, they have on the one hand a consultative role and on the other hand the supervising role.Keywords: Länsstyrelsen, Hem för vård eller boende (HVB-hem), Ansvar, Ansvarsutkrävande, Socialtjänstlagen.

Children that are taken care of for institutional care by the social services are unprivileged as a group. When society takes over the parenting role, it forces local governments and other accountable authorities to guarantee these children satisfactory support and good care according to each child's needs. The aim of this thesis is to analyze and discuss problems with implementation in policy processes when authorities incorporate. From the normative standpoint of legal security and the United Nations Children's Convention, this thesis investigates the consequences of interaction between two Swedish supervisory authorities for the social services: Socialstyrelsen and länsstyrelserna. To fulfill the aim I will investigate the approach taken by the authorities and the work division between Socialstyrelsen and länsstyrelserna.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

Åsmund Kåresson is one of our greatest rune stone makers. His ornographic stile was copied by other rune writers. Åsmund also made many stones, around 60. Many scientists took för granted Åsmund was from Uppland, but not Magnus Källström. He saw liknesses in a rune stone from Medelpad, M5, and one from Uppland, U372, dedicated to Åsmund.This essey tries to complement Källströms statement.

To plan and build a garden in Dubai has other conditions and challenges than what you experience in Sweden. The heat, wind and lack of water makes the need for durable plants, a good design and landscaping important if you want to have the opportunity to use your garden during most of the year. The soil is poor of nutrients, alkaline and sometimes saline, witch makes supplying the soil with organic material and various fertilizers necessary if you want to be able to plant a bigger range of plant material in your garden. Another important part is to provide your garden with a good irrigation system that should be put into the ground before planting so that the plants are given a more even irrigation. It?s relatively green scenery you meet and to me it?s in a way surprising since the country with its climate is rather harsh for the purpose of supporting plant life.

The main aim of the study was to examine the importance of organizational climate for affective job-related wellbeing. A further aim was to investigate potential differences in employee level in the experience of organizational climate and wellbeing. Another purpose was to see if there was agreement in the view of the organizational climate among the employees. Questionnaires were collected from 44 employees at a chain store. Results showed that Integration, Involvement, Supervisory Support, Training, Welfare, Innovation and Flexibility, Goal Clarity, Efficiency, Effort, Performance Feedback, Pressure to Produce and Quality had a great influence on Enthusiasm but only Pressure to Produce and Welfare correlated with Anxiety.

Det saknas studier hur handledarna upplever handledning på avancerad nivå inom psykiatrisk omvårdnad. Rollen handledarna har är komplex, de ska både fungera som en mentor och som den som bedömer studenternas prestationer samt ge god vård åt patienten. Syftet med denna studie är att belysa hur handledning upplevs av den handledande sjuksköterskan under Verksamhetsförlagd utbildning (VFU) för specialistsjuksköterskor i psykiatri. Att få kunskapen studien genererar skapar förutsättningar för organisationen och universitetet att anpassa utbildning och återkoppling som gynnar handledarna och studenternas utveckling samt höjer vårdkvaliteten för patienterna. En explorativ kvalitativ ansats enligt fokusgruppsintervjuer har ansetts lämplig för studien då målet är att fånga vidden och komplexiteten i handledning.

To the world you may be one person, but to one person you may be the worldThese words sum up my account of social worker expertise. How does one become skillful?a master?in the profession? I answer this question by exploring how social worker proficiency can be developed and grow with the help and support of supervisors, clients and colleagues. Development through professional supervision and in the encounter with clients is an essential part of the work. I also discuss what it means to be new in the field (a novice) in relation to being experienced (a master).

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.