When economic crime is discovered it tends to result in solutions that strengthen the audit. In 2010 a law was adopted which reduced the influence of the audit. The reform gave the smallest companies the opportunity to actively refrain external audit. That can be seen as remarkable as the auditors are the primary control organ of smaller companies. The reform was introduced to simplify the administrative burden and reduce its costs. This qualitative study aims to explain the factors that have been affected by the abolition of auditing based on the auditors' perspective. By answering the research questions: What are the effects caused by the elimination of auditing requirements for smaller companies from the auditor's perspective? What does the financial crime look like in these companies and what factors affect the auditors' decision-making regarding eco-crime? What affects individuals' inclination to commit financial crime? The aim of this study is to chart the factors that have been affected by the elimination of auditing for small companies from the perspective of auditors. Furthermore, the study aims to increase the understanding of the interplay between company stakeholders, small companies and auditors, as there is currently no qualitative research in this area. The research questions are answered using collected secondary data and qualitative interviews. The conclusion of the study suggests that the abolition meant that business leaders without the necessary skills now produce the annual report and the current accounts. Further effects that have arisen are that authorities have increased workload due to both poor annual reports and that audit work has to some extent been shifted from auditors to government agencies. The bolition has also resulted in an increased incidence of economic crime. The factors that affect he auditors' inclination to report criminal acts are primarily; transaction size, the individual's wareness of the crime, the motivation behind it, the customer's inclination to remedy the act and the parties concerned by the action. The study indicates that there is a correlation between the existence of financial crime and high frequency of cash handling. The factors that influence an individual to commit crimes are corporate culture. In the companies where employees commit financial crime, mainly lack of internal control is seen as the reason.

Dagens hälso- och sjukvård är präglad av föränderlighet. Kunskap om undersökningar och behandlingsmetoder hinner snabbt åldras och det utvecklas ständigt nya metoder och teorier för att effektivisera, förbättra, förkorta och underlätta för framför allt patienter men också för omvårdnadspersonal. Evidensbaserad vård har under de senaste decennierna fått en allt större betydelse och spelar en stor roll i det dagliga arbetet med patienter. Evidensbaserad vård är också en utav sjuksköterskors kärnkompetenser och stimulerar till utveckling och behandling i enlighet med den senaste forskningen. Men till skillnad från tex sjuksköterskor som baserar sin kompetens på evidens, visar aktuell forskning att evidensbaserat ledarskap ännu inte är integrerat i ledarskapets dagliga arbete och implementeringen är hittills bristfällig. Studiens syfte är att jämföra om chefer som är verksamma inom delat ledarskap har bättre förutsättningar att arbeta evidensbaserat än de chefer som är verksamma inom enskilt ledarskap. Dessutom vill författarna undersöka om första linjens chefer känner till och är förtrogna med begreppet evidensbaserat ledarskap och i vilken utsträckning denna modell används för att skapa hållbara processer och beslut. För att besvara studiens frågeställningar användes en webbaserad enkät. Det förelåg ingen signifikant skillnad mellan de cheferna som är verksamma inom delat resp. enskilt ledarskap med avseende på kunskaper samt användningen av evidensbaserat och hållbart ledarskap. Det som var avgörande utifrån studieresultaten var antalet medarbetare som chefer var direkt ansvariga för.

Purpose: The authors have found a common interest to investigate how the use and impact of reviews online can be applied within the subject of tourism. The purpose of the study is to investigate how consumers use reviews in their information search process. The purpose is also to investigate how and if consumers are influenced by online reviews regarding hotel stays. Method: The study is based on a qualitative method in the form of ten semi structured interviews as primary collection. The study has a support from secondary data consisting of a literature review in the chapter of previous research. Theory: The theoretical background is based on three theories. The theories are The PrePurchase-Information process, The Major Influences On Individual Travel Behaviour and the theory From Word-Of-Mouth to Electronic Word-Of-Mouth. Empiricism: The empiricism consists of a presentation of ten semi structured interviews with anonymous respondents regarding their own experiences and beliefs about the topic of the study. The chapter also includes an overview of the previous research about the topic to support and enhance the primary empirical interview material. Findings: The digital society has led to an increased online presence, critical thinking and interest on how consumers travel and what hotels they choose. Impact is constantly present in their contact with reviews and surroundings. The individuals own interpretation and perception of reality is based primarily on how they use and are influenced by reviews. In combination with critical thinking there is an insight that anyone, can write anything.

Citizens’ interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps. The first step was an examination of the existing related literature, which resulted in the uncovering of the most important aspects of citizens channel choice. The second step consisted of an elaboration of a classification based on perceived task characteristics and a subsequent matching of the categories to desirable channel characteristics. The third and final step consisted of an application of the proposed categorization on a content management system containing all citizen-initiated contacts in a Swedish municipality. The application indicated that the proposed categorization could possibly be used to guide investments in e-services towards a channel-appropriate direction.

Syftet med denna kvalitativa studie var att undersöka hur biståndshandläggare upplever det möjligt att tillgodose självbestämmanderätten för äldre personer med demenssjukdom. Studien utgår ifrån en tvärsnittsdesign med semistrukturerade intervjuer med sex målstyrt utvalda biståndshandläggare. Genom en tematisk analys framkom två huvudteman arbetsrollens vardag och en lång process. Huvudtemana innehåller subteman vilket vidare beskriver det som utmärker upplevelsen. Studiens resultat tolkades i förhållande till Lipskys teori om frontlinjebyråkrater. Självbestämmande uttrycktes av biståndshandläggarna som något tidskrävande, utmanande och problematiskt. Vägen till självbestämmandet beskrivs som krokig och varierande, biståndshandläggarna fann sinsemellan liknande sätt att agera för att nå självbestämmande för individen. Arbetets komplexitet och svårighet till trots upplevdes arbetsrollen som spännande och tillfredsställande. / The purpose of this qualitative study was to investigate how care managers find it possible to assure the self-determination of older people with dementia. The study employed a cross-sectional survey design with semi-structured interviews of six purposively sampled care managers. Through a thematic analysis, two main themes emerged, the work role’s everyday routine and a long process. The main themes containeds sub-themes which further elaborated the care managers’ experience. The results of the study were interpreted from the perspective of Lipsky’s theory of street-level bureaucrats. Assuring self-determination was experienced by the care managers as time-consuming, challenging and problematic. While the path to self-determination was tortuous and varied, the care managers found similar ways to act in order to achieve self-determination. Despite the impression of the work as complex and difficult it was experienced as an exciting and satisfying job.

In 1998 Sweden accepted the Treaty of Amsterdam which contained a development of the common foreign and security policy (CFSP) towards a European security and defense policy (ESDP). This thesis aims at studying the decision making process behind the Swedish foreign policy decision to further develop its security policy within the European Union. The purpose is to explain which factors and conditions that did affect and influence the Swedish foreign policy decision. The research applies foreign policy analysis, a theoretical perspective that analyzes both domestic and international conditions using different levels of analysis. The research methods being used has been qualitative as well as quantitative, complemented by interviews, since the research is a process tracing case study. The thesis conclusion is that the Swedish decision is explained by several factors. Conflicts in Yugoslavia resulted in a development of CFSP. Sweden considered that the Treaty of Amsterdam didn’t challenge the military policy of non-alignment and at the same time Sweden had the opportunity to influence the content of the treaty. It was also important that the attitude of the Swedish public opinion facilitated a Swedish participation in a European security and defense policy.

Människans tankesätt och beslutsfattande är en alldeles unik egenskap, som hon har. Unik är den på grund av att alla har olika uppfattningar, erfarenheter och värderingar. Den här studien handlar om hur man kan påverka människans beslutsfattande genom ett gränssnitt, och vad det är som påverkar beslutet. Då det finns många faktorer som har en påverkan på beslutsfattande, specialiserades studien på användaren och dess kognitiva egenskaper, så som uppmärksamhet och perception, samt en fördjupning på beslutsfattande och gränssnittsdesign. Detta för att kunna svara på vilken påverkan ett gränssnitt har på en människa som interagerar med det.Under studiens gång gjordes enkätundersökning, personas, prototyper, användartester, samt observationer, för att kunna analysera och få in tillräcklig data. I den här studien har en egen modell tagits fram som förklarar vilka faktorer som påverkar sättet hur en person fattar beslut, och hur gränssnittsdesign även kan ha en påverkan i beslutsfattandet. Modellen har tagits fram och fungerat mer som en riktlinje för framtagandet av just gränssnitt, och utifrån användartester och personas som gjordes kunde dessa bekräfta modellen, vilket i sin tur kunde ge ett konkret svar på syftet med studien. En viktig del av det som har noterats genom studiens gång är heta och svala medier, som har en stor påverkan på hur människan uppfattar och tolkar mediet, och som på så sätt påverkan beslutsfattandet. / A humans’ way of thinking and making decisions is an absolute unique feature of hers. It is unique because every single person has different understandings, experiences and values. This research is about understands how it is possible to affect a person’s way of making decisions, through manipulating an interface, and what factors includes in decision-making. As there are many factors that have an impact on decision-making, was this research specialized on the user and his cognitive characteristics, such as, attention and perception, as well as a recess on decision-making and interface design. This was done to get the result of how an interface affects a human that interacts with it.There were several methods used, during this research, such as a survey, personas, prototypes, user tests and observations, to get enough data to analyze. There are several elements that have an impact on a humans decision-making, and a model has been made that works as a guideline for interface design. The model describes what elements effect and how they affect a person, through an interface. After making user tests and personas, were these results compared to the model, which could give a proper answer to this research. An important factor that was noticed, was that hot and cold media plays an important role in an interface design, since hot and cold media can be interpreted differently by a person.

Förskolor organiseras på olika sätt som påverkar förskollärarens arbetsmiljö och relationen till organisationen. Det är därför intressant att jämföra hur förskollärares arbetsförutsättningar ser ut i en platt eller hierarkisk organisationsstruktur. Detta görs genom att undersöka vilka ramfaktorer som påverkar relationen mellan förskolläraren och organisationen. För att kartlägga ramfaktorerna intervjuas förskollärare från fyra förskoleorganisationer – två kommunala, hierarkiska förskolor och två fristående, platta organisationer som styr som föräldrakooperativ och personalkooperativ. De ramfaktorer som framkommer ur studien är strukturella faktorer, faktorerna beslutsfattande och påverkan samt faktorerna tillhörighet och tillit. I diskussionen analyseras resultatet utifrån de olika ramfaktorerna. Resultatet av studien visar att de finns skillnader mellan platta och hierarkiska organisationer vad gäller relationen till organisationen. De hierarkiska organisationerna har större svårigheter att kommunicera och ge förskollärarna insyn i organisatoriska frågor. Det medför även styrkor vad gäller kompetens, stöd och nätverk runt pedagogerna. I de platta organisationerna finns större insyn i verksamhetens beslutsfattande, förskollärarna har större möjlighet att själva påverka organisatoriska beslut. I diskussionen om de platta organisationerna ifrågasätts även beslutsfattarnas makt utifrån deras kompetens.  I slutstadiet av studien diskuteras huruvida dessa resultat beror på organisationernas uppbyggnad eller snarare på olika kompetenser och roller i organisationen. / Pre-schools are organized in several separate ways that affect the preschool teacher's working environment and the relationship with the organization. It is therefore interesting to compare how pre-school teachers’ working conditions look like in a flat or hierarchical organizational structure. This is done by examining the framework factors that affect the relationship between the preschool teacher and the organization. To map out the framework factors, preschool teachers from four preschool organizations are interviewed - two municipal, hierarchical preschools and two independent, flat organizations that act as parent cooperative and employee cooperative. The framework factors that emerge from the study are structural factors, decision-making factors and influence, as well as the factors of belonging and trust. The discussion analyzes the results based on the different framework factors. The result of the study shows that there are differences between flat and hierarchical organizations regarding the relationship with the organization. The hierarchical organizations have greater difficulties communicating and giving preschool teachers insight into organizational issues. It also brings strengths in terms of competence, support and network around the educators. In the flat organizations there is greater transparency in the decision-making process of the business, the preschool teachers have greater opportunity to influence organizational decisions themselves. In the discussion of the flat organizations, the power of decision makers is also questioned based on their competence. The final stage of the study discusses whether these results depend on the organization's structure or rather on different skills and roles in the organization.

This thesis addresses the driving forces behind the Swedish state’s procurement of Helicopters 14 and 16 and the decommissioning of Helicopter 4. These actions have significantly affected the Swedish Armed Forces, especially the Helicopter Wing, in carrying out their operational tasks. On numerous occasions the Helicopter Wing has been unable to perform its tasks. For instance, the Nordic Battle Group 08 had no helicopters to exercise with and, until recently, Sweden had completely lacked the ability to hunt submarines with helicopters for almost ten years. This thesis also aims to compare the decisions in 1999-2000 regarding Helicopter 14 with the decisions in 2010-2011 regarding the acquisition of Helicopter 16, to find if there is a general trend and how much the Armed Forces were able to influence decisions. This is done by using Graham T. Allison’s and Philip Zelikow’s models for explaining and analysing the factors behind a state’s decisions.   The analysis shows that the decisions were primarily compromises between the Armed Forces and Sweden’s government, where the government had the main influence. The decisions can be seen as rational, depending on whose point of view they are observed from, although they were not unanimously agreed between the organisations involved. It also shows that economic restrictions and the government’s involvement have had negative consequences for the Helicopter Wing organisation, that the acquisition of Helicopter 16 was a consequence of the procurement of Helicopter 14, and that further consequences will probably arise from the decision to acquire Helicopter 16.

Studiens övergripande syfte är att öka förståelse och förutsättningarna för att studera affärsmöjligheter. Studien har bedrivits induktivt och utgår ifrån 48 stycken intervjuer med verksamhetsspecifika beslutsfattare inom upphandlingsprocessen. Beslutsfattarna är spridda över 11 svenska branscher. Resultatet visar på en stor variation med avseende på upphandlingsmängd för respondentverksamheterna, där en högsta upphandlingsmängd var 110 heltidsanställda konsulter per år och en minsta mängd var 0. Median mängden för de verksamheter som ingick i urvalsgruppen var 3 heltidsanställda konsulter per år. Vidare identifierades 10 stycken konkurrensprioriteringar för urvalsgruppen. 3 konkurrensprioriteringar var exklusiva för den grupp som tillämpade en centraliserad upphandlingsmodell och 3 var exklusiva för den grupp som tillämpade en decentraliserad upphandlingsmodell. Korrelationer mellan leverantörspreferenser med avseende på mängden aktivt bidragande leverantörer och upphandlingsmängder identifierades även. Studien har bidragit med en holistisk bilateral modell som beskriver affärsutbytet mellanen konsultverksamhet och en upphandlande verksamhet. Modellen underlättar vidare studier på så sätt att bakomliggande mekanismer för affärsmöjligheter blir lättare att studera rent systematiskt. Modellen som konstruerats kan användas som ramverk för att bedöma alternativa affärsutbyten. Genom att jämföra relativa värden och preferenser kan olika situationer bedömas för att avgöra vilket alternativ som innebär störst sannolikhet för god affärsmöjlighet. / The primary objective of the study is to increase the knowledge and conditions for studying business opportunities. The study has been conducted inductively and utilizes 48 interviews with firm specific decision-makers within the procurement process. The decision-makers are active in 11 swedish industries. The results show great variation with regards to the procurement volumes for the participating firms, where the largest volume is 110 full-time-equivalent consults per year and smallest is 0. The median value for the sample firms where 3 full-time-equivalent consults per year. 10 factors for driving competition where also identified for the sample group. 3 factors where exclusive to the firms that utilized a centralized procurement model and 3 factors where exclusive to the firms that utilized a decentralized procurement model. Correlations beteen preferences with regards to the amount of active suppliers and procurement volumes were also identified. This study has developed an holistic bilateral model, from the findings, that describes the business trade between a consultancy firm and a procuring firm.