Compulsory treatment is regulated by the Care of Alcoholics and Drug Abusers Act (LVM; 1988:870), and aims, among other things, at motivating addicts to treatment. Research has, up til now, mostly disregarded the client-perspective on compulsory measures. This dissertation has its starting point in the experiences of 54 alcohol- and drug addicts. The intention is to describe and analyse their view on coercive care and the possibilities to become motivated for change and/or voluntary treatment in such a context. A central question during the interviews (which took place at five different institutions for compulsory commitments) is the addicts´ problem recognition, desire for help and willingness to participate in treatment. These dimensions are also illuminated quantitatively by use of a questionnaire. The results of this questionnaire form the basis of a division of the addicts into three groups with varying de-gree of treatment motivation. Comparisons between the groups are done with reference to the evaluation of present treatment context and of the institutions’ efforts to enhance motivation. In addition to this the groups are compared regarding how they perceive limita-tions in their freedom of action. The results showed that the three groups had different motiva-tional structures. The “least motivated” stated that the addiction was not their major problem and wanted no help with that aspect of their lives. The “middle-group” claimed to have alcohol-/drug problems that, however, were not too serious. They were not sure that the coercive care was adequate for their situation. The “most motivated” said that they had vast problems with their addiction, were help-seeking and satisfied with having the chance to participate in any kind of treatment program at all. Less differences between the groups were noticeable when it came to a direct evaluation of com-pulsory treatment. The majority reported that they, through the co-ercion, had been exposed to violations of their autonomy. Whether motivated for treatment or not, the interviewees were also sceptical about the possibilities of the institutions to enhance motivation among the incarcerated addicts. In the dissertation, addiction and motivation is furthermore dis-cussed from the perspective of rational choice and motivational the-ory. It is concluded that committed addicts think and act strategically in order to maximise their personal use of involuntary incarcerations. It is also asserted that their view on what happens during commit-ment, in some respects, is opposed to the “establishment’s”. For instance, the addicts claim that you don’t become motivated by way of compulsory treatment, while the opposite of their notion form the basis of the legislation.

Sammanfattning Funktionshinder och arbete bildar tillsammans ett aktuellt ämne som ses behöva ökade kunskaper för att nå Sveriges målsättning om ”Ett arbetsliv för alla”. Inom området diskuteras hur och vad som kan genomföras i syfte att minska det utanförskap och fördomar som kan finnas. Idag finns möjligheten för individer med funktionshinder att arbeta i en anpassad arbetssituation. För att uppmärksamma individens egen upplevelse av ovanstående valde författarna att genomföra en kvalitativ studie med syfte att beskriva individens upplevelse av att arbeta i en anpassad arbetssituation. Författarna använde målinriktat urval och genomförde därefter ostrukturerade intervjuer med tio informanter som arbetar i en anpassad arbetssituation, vilka berättade och delgav sina upplevelser. Studien resulterade i tre övergripande teman, Bemötande, Delaktighet och Förändrad arbetssituation. Inom dessa teman presenteras informanternas upplevelser av att vara utsatt till följd av att arbeta i en anpassad arbetssituation. Upplevelsen beskrivs både som positivt och negativt. Den anpassade arbetssituationen upplever informanterna vara en förutsättning för att kunna arbeta. Anpassningen förändrar arbetsrollen och upplevs ge en känsla av begränsning på arbetsmarknaden. Bemötandet på den anpassade arbetsplatsen beskriver informanterna kan vara både som stöd eller hinder. / Summary To work in an adapted work situation -ten individuals tell their stories. Disability and work, put together, becomes a burning question that requires further knowledge for to reach the goal in Sweden; “A working life for everyone”. In this subject it is discussed how and what there needs to be done to reduce the gap, the prejudice and the feeling of alienation which there may occur. In today people with a disability are given an opportunity to work in an adapted work situation. To observe the individuals own experience of the question mentioned before the authors chose to do a qualitative study with the aim to describe the individual’s experience of working in an adapted work situation. The authors used a purposeful sampling and made unstructured interviews with ten individuals who expressed their experiences. The result is presented within three themes, Treatment, Participation and Changed work situation which present the individuals experience of being exposed because of the adapted work situation. The experience is described as both positive and negative. The individuals experience the adapted work situation as a necessary condition to be able to work. The adaption changes the worker roll and is experienced as a feeling of being limited on the labour market. The treatment at the working site is described as being either supportive or non-supportive.

Sammanfattning Syftet med denna kvalitativa studie är att undersöka klienters erfarenheter av två former av missbruksvård. De undersökta verksamheterna är Alkohol- och narkotikagruppen, vilket är en öppenvårdsverksamhet i Lindesberg, samt Stiftelsen Bergslagsgårdar i Örebro, som bland annat arbetar med familjehemsvård för vuxna. Intervjuer har utförts med åtta klienter mellan 25 till 58 år, varav fyra berördes från varje verksamhet. Den kontextuella missbruksbakgrunden var varierad. Den semistrukturerade intervjuguiden har utformats utifrån studiens syfte, frågeställningar och tolkningsram. De teoretiska utgångspunkter som tillämpats är identitet, social värld samt copingstrategier. Tidigare forskning har studerats inom missbruksvård, motivation, tvång och frivillighet samt vilka nyckelingredienserna är för en lyckad missbruksvård.   Resultat och analys har uppdelats i tre teman:   1)      Synpunkter på vården, 2)      Upprätthållande av missbruksfrihet 3)      Social tillhörighet och förändring.   Resultatet indikerar en genomgående positiv inställning hos klienterna till vårdformerna och att motivationen är viktig för resultatet av vården. Motivationen har uppkommit antingen före vården inletts eller under vårdtiden, antingen som en följd av sociala förhållanden eller genom relationen till behandlaren. Slutligen antyder resultatet att kombinationen av vård tillsammans med någon annan social omständighet samverkat till upprätthållandet av missbruksfrihet. / Abstract The aim of this qualitative study is to examine client experience of two kinds of addiction treatment. The examined organisations were The Alcohol and Narcotic Group, which is an out-patient program in Lindesberg, and The Foundation of Bergslagsgårdar in Örebro, which specialises in family home treatment for adults. Interviews were conducted with eight clients between 25 to 58 years of ages, with four clients taken from each organisation. Each client had a contextual substance abuse variation. A semi-structured interview guide was formulated according to the aim of the study and the research questions, within an interpretive framework. The implemented theoretical contexts used are identity, social world and coping strategies. This study builds upon previous research pertaining to addiction treatments, motivation, forced or voluntarily care, and effective key ingredients within addiction treatments.   The result and analysis have been divided into three themes: 1)      Opinions about treatment 2)      Maintaining freedom from substance abuse 3)      Social inclusion and change The result indicates that client attitude is consistently positive towards treatment and that motivation is important for rehabilitation. Client motivation arises either before the treatment's start or during its duration, as a consequence of social conditions and/or through interaction with care givers. The result emphasises that a combination of care treatments coupled with other social conditions have produced clients with the ability to maintain freedom from substance abuse.

<p>Sammanfattning</p><p>Funktionshinder och arbete bildar tillsammans ett aktuellt ämne som ses behöva ökade</p><p>kunskaper för att nå Sveriges målsättning om ”Ett arbetsliv för alla”. Inom området diskuteras</p><p>hur och vad som kan genomföras i syfte att minska det utanförskap och fördomar som kan</p><p>finnas.</p><p>Idag finns möjligheten för individer med funktionshinder att arbeta i en anpassad</p><p>arbetssituation. För att uppmärksamma individens egen upplevelse av ovanstående valde</p><p>författarna att genomföra en kvalitativ studie med syfte att beskriva individens upplevelse av</p><p>att arbeta i en anpassad arbetssituation. Författarna använde målinriktat urval och genomförde</p><p>därefter ostrukturerade intervjuer med tio informanter som arbetar i en anpassad</p><p>arbetssituation, vilka berättade och delgav sina upplevelser. Studien resulterade i tre</p><p>övergripande teman, Bemötande, Delaktighet och Förändrad arbetssituation. Inom dessa</p><p>teman presenteras informanternas upplevelser av att vara utsatt till följd av att arbeta i en</p><p>anpassad arbetssituation. Upplevelsen beskrivs både som positivt och negativt. Den anpassade</p><p>arbetssituationen upplever informanterna vara en förutsättning för att kunna arbeta.</p><p>Anpassningen förändrar arbetsrollen och upplevs ge en känsla av begränsning på</p><p>arbetsmarknaden. Bemötandet på den anpassade arbetsplatsen beskriver informanterna kan</p><p>vara både som stöd eller hinder.</p> / <p>Summary</p><p>To work in an adapted work situation -ten individuals tell their stories.</p><p>Disability and work, put together, becomes a burning question that requires further knowledge</p><p>for to reach the goal in Sweden; “A working life for everyone”. In this subject it is discussed</p><p>how and what there needs to be done to reduce the gap, the prejudice and the feeling of</p><p>alienation which there may occur.</p><p>In today people with a disability are given an opportunity to work in an adapted work</p><p>situation. To observe the individuals own experience of the question mentioned before the</p><p>authors chose to do a qualitative study with the aim to describe the individual’s experience of</p><p>working in an adapted work situation. The authors used a purposeful sampling and made</p><p>unstructured interviews with ten individuals who expressed their experiences. The result is</p><p>presented within three themes, Treatment, Participation and Changed work situation which</p><p>present the individuals experience of being exposed because of the adapted work situation.</p><p>The experience is described as both positive and negative. The individuals experience the</p><p>adapted work situation as a necessary condition to be able to work. The adaption changes the</p><p>worker roll and is experienced as a feeling of being limited on the labour market. The</p><p>treatment at the working site is described as being either supportive or non-supportive.</p>

Tidigare studier har diskuterat att många små och medelstora företag sett revisorn och revideringen som en kostsam tjänst som ger lite värde. I och med avskaffandet av revisionsplikten år 2010 bestämde sig många små företag att avskaffa sina revisorer som en konsekvens av deras kostsamma tjänster. Därför läggs det idag större vikt på revisionsvärdet och mervärdet. Studiens syfte är att förstå hur revisionsvärde skapas från ett klientperspektiv. Tanken är att fem olika perspektiv som kopplas ihop med bland annat agentteorin och professionsteorin ska öka förståelsen för hur revisionsvärde skapas. Utifrån de fem olika perspektiven har studiens modell skapats. Det empiriska materialet består av tio semistrukturerade intervjuer som genomförts av småföretagare i olika branscher. Resultatet av studien visar att revisionsvärde och mervärde skapas från alla fem perspektiv, vilket stämmer överens med tidigare studier. Dock upptäcktes ett värde från ett sjätte perspektiv som studien inte fångar. Det sjätte perspektivet är revisionsbyråer. Slutsatsen är att revisionsvärdet skapas utifrån revisorn, revisionen, revisionsrådgivningen, den fristående rådgivningen, revisor-klient-relationen och revisionsbyråer.

<p><strong> </strong></p><p>There is a lack of research in the field of quality improvement efforts based on profound knowledge in social services. The current situation is therefore a significant knowledge gap in terms of studies of this type of systematic quality work and how it is applied in practice. This study therefore intends to describe Pilbackens quality work and further examine if the profound knowledge is consistent with quality work in microsystems by an analysis of Pilbackens work. The present study has been performed by a qualitative method and the material is collected through semi-structured interviews. In order to analyze the study’s result have profound knowledge and the model microsystems been used. The results show that Pilbackens in quality improvement efforts have made numerous changes in its organization. They have via a clear purpose and objective of working with quality in microsystems achieved a number of perceived and documented results. The analysis of Pilbackens quality work shows a compliance with profound knowledge and the ability incorporate microsystems in practice.</p>

There is a lack of research in the field of quality improvement efforts based on profound knowledge in social services. The current situation is therefore a significant knowledge gap in terms of studies of this type of systematic quality work and how it is applied in practice. This study therefore intends to describe Pilbackens quality work and further examine if the profound knowledge is consistent with quality work in microsystems by an analysis of Pilbackens work. The present study has been performed by a qualitative method and the material is collected through semi-structured interviews. In order to analyze the study’s result have profound knowledge and the model microsystems been used. The results show that Pilbackens in quality improvement efforts have made numerous changes in its organization. They have via a clear purpose and objective of working with quality in microsystems achieved a number of perceived and documented results. The analysis of Pilbackens quality work shows a compliance with profound knowledge and the ability incorporate microsystems in practice.

Background: The recent increase in long-term sickness absence both in Sweden and many other countries has been met with various attempts to intensify the use of rehabilitation measures in order to prevent people from remaining long-term sickness absent. Several actors, among them professionals in healthcare, occupational health services, and social insurance are involved in handling issues related to the sick leave of an individual, and in providing measures to promote return to work (RTW). Identification of the factors that are related to RTW of the individual is a multifaceted task; therefore to meet the individual in this process is an essential challenge for many actors involved. Knowledge is needed about factors that might promote RTW in order to facilitate future research aimed at designing effective rehabilitation programs. Such information is of great importance to improve the work situations of the professionals, to decrease the cost for society, and to improve the situations for people on sick leave by facilitating RTW. Objectives: The overall aim of the work underlying this thesis was to ascertain whether contacts between professionals and sickness absentees might a factor that can promote RTW, and also to identify different aspects of how such positive encounters are experienced by those who are sick listed. Material and methods: Five investigations were conducted using different study designs, data, and methods of data analyses. The first two (papers I and II) concerned interviews with people on sick leave about positive experiences of their encounters with professionals. The third study (paper III) was based on four questions about encounters, which were included in a questionnaire that was administrated to people who were on sick leave. The fourth study (paper IV) used a broad questionnaire to examine experiences of positive encounters, and the final study (paper V) proposed a model of possible effects of the encounters on RTW. Results: In paper I and II different aspects of sick-listed person’s experiences of positive encounters were identified. For example, it seemed that important qualities included being treated with respect, feeling supported, establishing a personal relationship, and participating in decisions regarding RTW measures. Several of the interviewees stated that RTW might be promoted by positive encounters. Paper III showed that perceptions of interactions varied with the type of professionals, as well as with demographics. The respondents perceived their encounters with professionals within healthcare as most positive, followed by social insurance, and lastly occupational health services. In general, females, people born in Sweden, and those who were older, or had a higher education rated their encounters with professionals as more positive. The main finding reported in paper IV was that the majority of the participants had experienced being positive encountered by professionals. Three aspects of such encounters were stressed, namely being treated with ”competence”, ”personal attention”, and ”competence and trust”. The results related in paper V indicated that theories about empowerment and on social emotions could be successfully applied in this area, after they were specifically adapted to some unique features of the contacts between sickness absentees and rehabilitation professionals. Conclusions: This thesis emphasizes that being positively encountered by professionals can have a beneficial impact on RTW after a period of sickness absence. More research is required to elucidate the interaction between sick-listed persons and professionals who are involved in their cases. Further studies should focus on how methods for professionals can be provided to increase sick-listed persons’ own ability to mobilize and develop their resources. Moreover, additional knowledge is needed to extend professional treatment strategies that enhance self-confidence and empowerment of individuals during sickness absence.

Revisorns fokus har flyttats från att fokusera på granskningen till att skapa mervärde för klienten. Det flyttade fokuset har lett till att revisorn arbetar på en konkurrensutsatt marknad och har ett intresse av att vara finansiellt framgångsrik.     Syftet med studien är att förklara hur mervärdet av revisorn påverkar klientens uppfattade relationstyp med revisorn. Studien kan tänkas bidra med en bättre förståelse över hur mervärdet påverkar relationstypen, vilken har delats in i professionell relation, personliga bekanta och vänskap. Med hjälp av tidigare forskning kring mervärde samt relevanta relationsteorier har en modell utvecklats. Modellen har sedan testats empiriskt genom en enkätundersökning.     Studiens resultat visar att mervärde har en positiv påverkan på samtliga tre relationstyper. Då resultatet visat att mervärdet påverkar i vilken utsträckning revisorn och klienten har en vänskapsrelation är revisorns oberoende en viktig aspekt att ta i beaktning.     Studien kan bidra med information kring vilka mervärden en klient kan förvänta sig få av sin revisor. Då studiens syfte inte blivit beprövat tidigare bidrar studien till såväl revisions- som relationslitteratur och då resultatet inte kan generaliseras är det därmed relevant att studera i framtida forskning. / The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.   The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.   The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.   The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.

The change in statutory audit in 2010 made the auditor market more competitive and commercial market. Since audit is no longer mandatory for small and medium sized enterprises, the need of providing value-added audit has been increased. The value-added audit is a concept used by audit firms, trying to meet client expectations, but can the demanded value depend on the client? The purpose of the study is to try to explain the client's demand for value-added audit. The study can provide a better understanding of what factors affect the client's demand. The demanded value has been divided into two different groups: audit-value and added-value. In accordance with accounting theories, for example stakeholder theory and agency theory, the model of the study has been developed. The model illustrates factors that might affect the client's demand of value-added audit, including the expected relation for the different factors. The empirical material is collected, partly through a survey study, partly through secondary data. The result indicates factors that might tend to affect the client’s demand of value-added audit, which are in line with earlier studies. Our conclusion is that client’s demand of value-added audit may depend the importance of internal stakeholders, leverage and position. The new understanding may promote are more effective value-added audit for the client and the auditor. During the study, a lesser studied area was identified, which were if the marketing strategy of various audit firms are different. The variation of marketing may therefore be interesting to study in future research. / I samband med slopande av revisionsplikten 2010, har revisorns arbetsmarknad förändrats till att bli en mer konkurrensutsatt och kommersiell marknad. Eftersom det inte längre är obligatorisk för alla aktiebolag att anlita en revisor har behovet av att påvisa ett tillfört värde för klienten ökat. Mervärdet är ett koncept som revisionsbyråer använder för att försöka möta klientens förväntningar, men kan värdet av revisionen variera beroende på klient? Syfte med studien är att försöka förklara klientens efterfrågade värde av revisorn. Tanken med studien är att bidra med en bättre förståelse kring vilka faktorer som påverkar klientens efterfrågade värde, vilka har delats in i två värden: revisionsvärde och mervärde. Med hjälp av relevanta redovisningsteorier, exempelvis intressentteori och agentteori, har studiens modell utvecklats. Modellen illustrerar faktorer som kan antas påverka klientens efterfrågade värde av revisorn samt vilket samband som förväntas föreligga för respektive faktor. Studiens empiriska material har insamlats, dels genom en enkätundersökning, dels genom att hämta sekundärdata från respektive klients årsredovisning. Resultatet av studien indikerar på faktorer som tenderar till att påverka klientens efterfrågade värde av revisorn, vilka överensstämmer med tidigare forskning. Vår slutsats är att klientens efterfrågade värde av revisorn kan bero på följande faktorer: betydelsen av interna intressenter, skuldsättningsgrad och befattning. Den nya förståelsen kan främja en mer effektiv och värdeskapande revision, dels för klienten, dels för revisorn. I samband med studien identifierades ett mindre utforskat område inom värdeskapande revision, vilket var om marknadsföringsstrategin varierar mellan revisionsbyråer. Revisionsbyråernas marknadsföring kan därmed vara intressant för framtida forskning att studera.