Ett flertal redovisningsskandaler har ägt rum världen över där revisorer varit inblandade, vilket gjort att revisionskvaliteten ifrågasatts och framförallt revisorernas oberoende. Tidigare studier rapporterar om faktorer som kan påverka oberoendet där gåvor, social identitet, professionalism, relationer, påtryckningar, rykte och ekonomi har visat sig kunna påverka revisorernas agerande. Syftet med denna studie var att förklara hur revisorer strategiskt agerar för att upprätthålla sitt oberoende mot sina klienter, samt att förklara skillnader i agerandet utifrån professionens perspektiv. Tidigare studier visar att det föreligger skillnader kring människors handlingssätt beroende på kön, ålder, erfarenhet, vilken ort man är verksam i samt vilken byrå man arbetar för. Denna studie utfördes genom en tvåmetodsundersökning där vi med hjälp av intervjuer skapade oss en överblick över professionens syn på oberoendet, vilket senare lade grunden för utformningen av studiens enkät som resulterade i 317 fullständiga svar. Genom en korrelationsanalys och en multivariat regressionsanalys undersökte vi om det förelåg samband mellan de oberoende variablerna kön, ålder, storlek på ort, storlek på byrå, erfarenhet och de beroende variablerna gåvor, social identitet, professionalism, relationer, påtryckningar, rykte och ekonomi. Fyra av studiens hypoteser fick stöd, däribland att manliga revisorer är mer benägna till närmare relationer till sina klienter i jämförelse med kvinnliga revisorer. Vidare fann vi även stöd för att revisorer på mindre orter är mer benägna till närmare relationer till sina klienter i jämförelse med revisorer i storstäder. Vi fann även stöd för att yngre revisorer i högre grad beaktar sitt rykte i jämförelse med äldre revisorer. Slutligen fann vi även stöd för att manliga revisorer i högre grad beaktar klienters ekonomiska betydelse i jämförelse med kvinnliga revisorer. Utöver de hypoteser som testades fann vi ytterligare samband av intresse att analysera, däribland ett signifikant negativt samband mellan ålder och revisorers benägenhet att ta emot gåvor och acceptera närmare relationer. Vidare noterades att manliga revisorer i högre grad tycks beakta sitt rykte i jämförelse med kvinnliga revisorer. Revisorns ålder ocherfarenhet visar även ett negativt signifikant samband med revisorers benägenhet att beakta klientens ekonomiska betydelse. Slutsatsen är att revisorer tycks följa olika strategier för att bemöta faktorer som kan påverka oberoendet och att det föreligger vissa skillnader i agerandet beroende på revisorns erfarenhet, ålder och kön samt storleken på den ort revisorn är verksam  i. / Several accounting scandals have taken place around the world where auditors have been involved, which means that the audit quality is questioned and especially the auditors’ independence. Previous studies report on factors that may affect the independence, where gifts, social identity, professionalism, relationships, pressure, reputation and economy are factors that have been shown to affect the auditor’s actions. The purpose of this study is to explainhow auditors act strategically to maintain independence with their clients, as well as to explain differences in action based on the professional perspective. Previous studies shown that there is behavioral differences regarding gender, age, experience, the city you operate in and which firm you work for. This study was conducted through a two-method study in which we, with the help of interviews, were able to create an understanding of the auditor’s  independence from the profession’s perspective. The interviews contributed to the creation of the study’s survey which had a sample of 317 responses. Through a correlation analysis and a multivariate regression analysis we examined whether there is a correlation between the independent variables gender, age, the size of city, the size of firm, experience and the dependent variables gifts, social identity, professionalism, relationships, pressure, reputation and economy. In our study four of the hypotheses received support, including that male auditors are more likely to have closer relationships with their clients compared to female auditors. Furthermore, we also found support for the fact that auditors in smaller cities are more likely to have closer relationships with their clients compared to auditors in larger cities. We also found support for the fact that younger auditors care more about their reputation compared to older auditors. Finally, we also found support for that male auditors are more liable to care about their clients'economic importance compared to female auditors. In addition to the hypotheses that were tested, we found other relationships that were of interest to analyze, including a significant negative relationship between age and auditors' tendency to accept gifts and closer relationships. Furthermore, it is noted that male auditors care more about their reputation compared to female auditors. The auditor's age and experience also shown a negativelysignificant relationship with auditors' tendency to consider the client's economic importance. The conclusion in this study is that auditors seem to follow different strategies to address the various factors that may affect independence, where the study shows that there are differencesin the action depending on the auditor's experience, age and gender and also the size of city the auditor operate in.

The inspectorial system is a legacy of the colonial era. The functions, responsibilities and strategies of the inspectorial system in PNG schools were introduced during the colonial era and since its inception there have been insignificant changes made. There are perceived problems being experienced due to the growth of the education system and the complex management of education services as a result of the centralized and decentralized organizational functions introduced some thirty years ago. The multiple, conflicting and confusing roles of the inspectorial system developed over the years and the organizational cultures of agencies responsible for the inspectorial system have further complicated the work of inspectors. Thus the question of how effectively the inspectorial system works and how it serves its functions needs to be addressed, particularly on how it enhances the teaching profession. Although the inspectorial system was introduced as a means of quality assurance, which is still being emphasized in PNG, the analysis reveals that supervision and professional development strategies are applied by inspectors as interactive strategies to pursue better education standards and quality education. These strategies supposedly ensure teacher professionalism is sustained and improved in order to impact on the quality of education provided by the schools. However a lack of clear understanding of teacher professionalism, despite changes and developments within the education system, may be also having an influence on how effective the inspectorial system is. The inspectorial system has developed into a complicated system. Therefore the need for clear demarcations of its functions, responsibilities and strategies is investigated in this study so that the inspectorial system is improved or developed into a more functional system that may produce tangible outcomes. The study explores the experiences, beliefs and perceptions of teachers, head teachers and inspectors about the inspectorial system, teacher professionalism and their relationships. It does so by answering the main question, how and to what extent does the inspectorial system enhance and hinder teacher professionalism in primary schools in PNG, as well as specifically answering the following key questions: • How does the inspectorial system operate in primary schools in PNG? • What are the dimensions of teacher professionalism that are perceived by teachers, head teachers and inspectors? • How are these dimensions of teacher professionalism linked to the interactive strategies applied by inspectors on teachers and head teachers? • What redeveloped conceptual framework grounded in the realities of teachers’, head teachers’ and inspectors’ experiences, beliefs and perceptions about the inspectorial interactive strategies can enhance teacher professionalism? In doing so, the interactive strategies of the inspectorial system (including quality assurance, professional development and professional ethics) and the dimensions of teacher professionalism (including teacher compliance, teacher knowledge, teacher leadership, teacher professional development and teacher professional ethics) are disclosed and their linkages identified. For example, professional development interactive strategies are linked directly to teacher professional development as experienced and perceived by teachers, head teachers and inspectors. This is done so that the direct impacts of each inspectorial interactive strategy on the dimensions of teacher professionalism are identified, and this leads to the creation of a conceptual framework for an inspectorial system that enhances teacher professionalism. The conceptual framework can guide supervisors, either school-based or externally based, to develop and execute an efficient supervisory system that can have a direct impact on an evolving teaching profession.

Delegationsordningen påverkar socialsekreterares handlingsutrymme att leva upp till barnets bästa. Socialsekreterare styrs dagligen i sitt yrkesutövande av politiska beslut som utgörs av lagstiftning. Det politiska landskapet avser att bidra till en demokratisk process med avsikt att leda till likabehandling och rättssäkerhet för att stärka legitimiteten inom välfärden. Samtidigt är individer i behov av individuella lösningar och behovsanpassade insatser, något som lämnar socialsekreterare med ett handlingsutrymme att agera efter egen yrkesprofessionalism i försök att leva upp till barnets bästa. Socialsekreterare lever i ett mellanting mellan dessa två världar där organisationsprofessionalism och yrkesprofessionalism möts. Studiens resultat visar på svårigheter att definiera barnets bästa vilket medför en prövning av socialsekreterarens handlingsutrymme och flexibilitet i varje enskilt fall. Dessutom framgår det av det empiriska materialet att tillit utgör grundval för att handlingsutrymme ska bli önskvärt hos socialsekreterare. På barn- och utredningsenheten där studien utfördes upplever socialsekreterare generellt att de har tillit från ledningen på arbetsplatsen. Däremot framkommer det att delegationsordningen upplevs som ett ekonomiskt styrmedel för att reglera de offentliga utgifterna. Slutligen visar resultatet att socialsekreterare är oense om vem som ska vara yttersta beslutsfattare och efterfrågar expertkunskap i socialnämnden där de tyngsta besluten fattas. / The delegation of authority affects social workers discretion to live up to the best interests of the child. Social workers are affected daily by political decisions. The political landscape contribute to a democratic process with the intention of leading to equal treatment and the rule of law. At the same time, individuals are in need of individual solutions and needsadapted efforts, which leaves the social worker with the discretion to use occupational professionalism in an attempt to live up to the child's best of interests. Social workers act in between two worlds where organisational professionalism and occupational professionalism meet. The results of the study show difficulties in defining the best interests of the child, which challenges the social workers discretion in each single case. Trust is the foundation for making discretion desirable amongst social workers. At the child welfare unit, social workers feel that they have trust from their management. On the other hand, the delegation of authority is perceived as an economic instrument for regulating public expenditure. Finally, the results shows that the social workers disagrees on who should be the ultimate decisionmaker and demand expertise among the politicians in the social committee where the toughest decisions are made.

Spets, A. To share or not to share. A study on social workers’ attitudes towards social media. Degree project in Social work 15/30 credits. Malmö University: Faculty of Health and Society, Department of Social work, 2022. There is an increased use of social media for both private and professional purposes, where mixing private content with professional connections has become a commonality. This has led me to question what effect this bears on social workers’ ability to use social media platforms like Facebook and Instagram. The aim of this study is to gain a deeper understanding of social workers’ attitudes towards social media by studying their experiences in using social media platforms. To gain this knowledge this study is carried out by using a qualitative method while conducting six interviews with social workers who are frequent users of social media. The result of this study reflects the impact the professional role has on the informants’ private use of said platforms and thus shows the complexity of maintaining boundaries between privacy and the professional life of a social worker. The result is presented in the following themes: social media, contacts, posts and content, experiences and miscellaneous. All of which leads to the conclusion that social workers are affected by the demands of the profession regardless of to which extent (due to individuality).

This is a qualitative study that aims to investigate objectivity as an ideal and the expectations laid on teachers to behave and teach objectively. Through interviews with social science teachers the study uncovers experiences regarding expectations of objectivity. It also analyzes what approaches and strategies the teachers use in the classroom when considering objectivity, either as an ideal and/or what is to be expected of them. In addition the study also aims to explore the practical effects of teachers' pedagogical choices within the classroom and within the framework of social science teaching.  The study has shown a complexity to the teachers role and the teachers understanding and interpretations of objectivity. It has deepened our understanding of teachers' daily challenges and how they try to live up to perceived expectations, both from within and from the surrounding society. The results have shown multiple challenges relating to objectivity and the practice of teaching social sciences as a subject. Teachers show partially different approaches and strategies. But at the same time there is a core element to their understanding of teachers' professional role, usually based on school values tied to the curriculum.

Syfte: Syftet med arbetet är att undersöka vilken uppfattning ekonomistudenter och nyexaminerade ekonomer har om hållbarhetsredovisning. Vidare kommer studien att belysa de kunskaper och kompetenser som ekonomistudenterna och nyexaminerade ekonomer har gällande hållbarhetsrapportering. Utöver det ska studien belysa vilka attityder studerande samt nyexaminerade ekonomer har gentemot hållbarhetsredovisning. Studien kommer att begränsas till studenter som läser och nyligen läst redovisning inom universitet samt högskolor. Metod: Denna studie utgår från en kvantitativ forskningsmetod där 50 respondenter har besvarat en rad enkätfrågor för att mäta deras kunskapsnivå och attityder gentemot hållbarhetsredovisning. Slutsats: Utifrån studiens resultat kan det konstanternas att majoriteten av studenter och nyexaminerade har en positiv attityd till en förändring i läroplanen där hållbarhetsredovisning bör belysas i en högre grad. Dessutom är det uppenbart att studenter saknar kunskaper i ämnet på grund av bristande utbildning i hållbarhetsredovisning. / Purpose: The purpose of this study is to examine what view business and economics students and recently graduated business economists have of sustainability reporting. Furthermore, this study also aims to examine the knowledge and competences that the business and economics students and recent graduated business economists have regarding sustainability reporting. In addition to that, the study will highlight the attitudes of business and economics students and recently graduated business economists towards sustainability reporting. The study will be limited to students who study and have recently studied accounting at university. Method: This study has a quantitative approach in which 50 respondents have answered a series of questions to measure their level of knowledge and attitudes, aiming to demonstrate the purpose of the study. Conclusion: Based on the results of the study, it can be concluded that the majority of students and recent graduates have a positive attitude towards a change in the curriculum that highlights sustainability reporting to a higher degree. Additionally, it is evident that students lack knowledge in the subject due to lack of education in sustainability reporting.

This essay discusses the relationship between the employees at Swedish municipalities working at labor market units and their participants. The aim is to understand how their big room for action affects how they see their role and what this does to the help they are able to give the participants. The aim is also to give insight into how other organizations play a role in the creation of trust between the participants and the employees. This is done by breaking down the aim in two different questions: Question 1: How do the employees in labor market interventions view their service based on their room for action within the business and how does this affect their relationship with the client? Question 2: How do the employees use their room for action to help the participants orient themselves in the authority landscape? The data has been collected using a qualitative method and interviews with ten employees at four municipalities have been conducted. The theories used are aspects from the following theories: emotion sociology, professionalism and grassroots bureaucrats. The main findings are that the employees use their own personal life and personalities to make connections with the participants. They go outside of the realm of their job if they think it will help the participants and every employee makes a distinction in where to draw the line regarding what is part of their job.

The standard for the auditing profession is not only to review the client's financial reports, but to also offer advice to clients in the form of independent advisory services. This entails potential risks that may mean that the auditor's independent role is affected. In addition, there are discussions that professionalism and commercialism are found as two contradictory institutional logics in the auditing profession. Others believe that the logics can instead integrate with each other and thus do not have to be contradictory. At the same time, some believe that the audit quality increases when the auditor performs both auditing andi ndependent advisory services to the same client, while others believe that different conflicts can arise between these two roles. Therefore, we have chosen to examine how auditors work to deal with the potential conflict between the auditor's audit and advisory role and also the two logics professionalism, commercialism. The purpose of this study is to create a deeper understanding of the auditor’s approach to the professional, commercial logic and also two roles as independent advisors and auditors. A qualitative method has been used in this study, we have conducted personal interviews with six certified public accountants who are active in the industry as both independent advisors and auditors. A comparison of the empirical data has been made between the auditors opinions to identify different methods that can be applied to maintain auditor independence. After gathering the empirical evidence, we can state that the conflicts the theory describes exist between an auditors two roles as an advisor, auditor and the logics of professionalism, commercialism are not present. Instead, our study shows that both logics can integrate with each other in the auditor's work as an advisor and auditor as Carrington et al. (2013) mean. The auditor can use several methods to maintain independence, for example through the use of the analysis model and by referring the client to another auditor when the auditor has trouble maintaining an independent role. / Idag så är standarden för revisionsyrket inte bara att revidera klientens finansiella rapporter, utan även att erbjuda rådgivning till klienten i form av fristående rådgivningstjänster. Detta medför potentiella risker som kan innebära att revisorns oberoende roll påverkas. Utöver det så råder det diskussioner om att professionalism och kommersialism påträffas som två motsägelsefulla institutionella logiker inom revisionsyrket. Andra menar att logikerna istället kan integrera med varandra och behöver alltså inte vara motsägelsefulla. Samtidigt så menar vissa att revisionskvalitén ökar när revisorn utför både revision och fristående rådgivning till samma klient medans andra menar att olika konflikter kan uppstå. Därför har vi valt att undersöka hur revisorer arbetar för att hantera den potentiella konflikten mellan revisorns granskande, rådgivande roll och de två logikerna professionalism, kommersialism. Syftet med denna studie är att skapa en djupare förståelse för revisorns förhållningssätt till den professionella, kommersiella logiken och två roller som fristående rådgivare, granskare. I denna studie har en kvalitativ metod valts där vi har genomfört personliga intervjuer med sex auktoriserade revisorer som är verksamma i branschen som både fristående rådgivare och granskare. En jämförelse av empirin har gjorts mellan revisorernas synpunkter för att identifiera olika metoder som kan tillämpas för att upprätthålla oberoendet. Efter att ha samlat in empirin kan vi konstatera att de konflikter som teorin beskriver existerar mellan revisorns två roller och logikerna professionalism, kommersialism inte är föreliggande. Istället visar vår studie att båda logikerna kan integrera med varandra i revisorns arbete som rådgivare och granskare som Carrington et al. (2013) menar. Revisorn kan använda sig av flera metoder för att upprätthålla oberoendet, bland annat genom användning av analysmodellen och genom att hänvisa klienten vidare till en annan revisor.

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Syftet med studien var att beskriva anestesisjuksköterskors upplevelse av möten med vuxna patienter som är oroliga inför generell anestesi. Bakgrund Att sövas innebär för de flesta patienter någon form av oro. För anestesisjukskö- terskor innebär det att på kort tid skapa ett möte där patienter känner trygghet, tillit och där- med mindre oro. Detta är en utmaning då det idag är ett högt flöde av patienter som ska ope- reras, samtidigt som det ställs höga krav på en säker vård där alla patienter ska mötas utifrån sina egna förutsättningar. Få studier har gjorts angående patienters oro utifrån anestesisjuk- sköterskornas perspektiv och är motiveringen till denna studie. Design Studien genomfördes med en kvalitativ design med induktiv ansats. Metod Deltagarna valdes ut med ett ändamålsenligt urval. Datainsamlingen bestod av semi- strukturerade intervjuer med anestesisjuksköterskor på två sjukhus i norra Sverige. Intervjuer- na transkriberades och analyserades med en kvalitativ innehållsanalys. Resultat Elva intervjuer genomfördes under hösten 2015. Analysen av materialet mynnade ut i ett tema med titeln ”Vara professionell”. Temat bestod av fem kategorier med benämningen ”Att lyckas med ett möte”, ”Att se patienternas oro”, ”Att bemöta patienternas oro”, ”Att på- verkas av mötet” och ”Att samarbeta och utvecklas”. Slutsats Anestesisjuksköterskorna upplevde att det i mötena med vuxna oroliga patienter handlade om att vara professionell i sin yrkesutövning. Att vara professionell inkluderade många områden, bland annat inställning, förhållningssätt och att sträva efter samma mål, detta för att kunna se och bemöta patienternas oro. / The aim of this study was to describe anesthetic nurses experiences, when interacting with adult patients that expresses anxiety in regards to their upcoming general anesthesia. Background: To undergo general anesthesia, is for most people, associated with some anxie- ty. The anesthetic nurse only has a limited time to build the patient ́s trust, and to try to relieve the anxiety and apprehension for the upcoming anesthesia. This is now becoming a bigger challenge, due to an increase in patient flow and stricter patient safety regulations, including requirements regarding patient centerdness. There has only been a limited number of studies looking at patient ́s pre-anesthetic anxiety, from a nursing perspective, hence the purpose of this study. Design: A qualitative research design with an inductive approach. Methods: The participants in this study were chosen based on their work. The data collection consisted of semi-structured interviews with anesthetic nurses at two hospitals in northern Sweden. The interviews were transcribed and analyzed using a qualitative content method. Findings: Eleven interviews were conducted during the autumn of 2015. When analyzing the material, a theme ”Be professional” was established. This was further divided to five catego- ries entitled: “How to succeed with a patient interaction”, “To acknowledge patient ́s anxie- ty”, “To master the patient ́s anxiety”, “To be affected by the interaction” and “To cooperate and develop professionally. Conclusion: The anesthetic nurses emphasized the importance of professionalism when deal- ing with anxious pre-anesthetic patients. This professionalism encompasses a number of dif- ferent attributes such as attitude, approach and to work towards a common goal, to acknowledge and address patients concerns and anxiety.