Background: To date, research has primarily focused on the subjective and objective measurement of vocal fatigue in professional voice users such as teachers and singers. However, these studies have not examined the effects of psychosocial factors (e.g., lack of sleep, emotional distress) leading to vocal fatigue in depth. Much like the professional voice users, students seeking to be professional voice users may face several psychosocial difficulties, may also experience similar vocal demands, and may develop vocal fatigue. Goal: The purpose of this study is to identify the relationship between psychosocial factors and vocal fatigue in students majoring in Communication Sciences and Disorders. Methods: During this study, graduate and undergraduate students completed a survey consisting of questions on employment, general health, vocal demands, and several standardized measures, (e.g., Beck’s Depression Inventory, Perceived Stress Scale, and the Vocal Fatigue Index). Vocal fatigue was induced using an adapted LingWAVES vocal loading task (~30-min duration) where participants had to meet a specific intensity goal as well as modify their pitch and voice quality. Recordings of phonation and passage reading were also made pre- and post-loading to evaluate the effects of vocal exertion. The VFI score and two objective measures (fundamental frequency and sound pressure level) were acquired and analyzed in addition to the scores from the surveys. Results: Results revealed that all students were moderately stressed, while graduate students reported more depression. All students demonstrated vocal fatigue in both subjective and objective outcome measures. Moderate-high correlation between total psychosocial scores and VFI as well as phonation Sound Pressure Level (SPL) were observed.

This study set out to determine the relationship between assessment practices and teaching methods. I wanted to investigate whether making mathematical investigation assessment tasks available to elementary-school mathematics teachers would have a positive effect on their teaching. Research tells us that standardized tests influence instruction. My research explored whether a national Assessment Task Bank of mathematical investigative tasks could influence teachers.With these aims in mind, the following research questions were formulated:1. Will the teachers' use of mathematical investigation tasks for assessment purposes influence their view of mathematics?2. Will the teachers' use of mathematical investigation tasks for assessment purposes influence the way they teach, and if so, in what ways?3. Will the teachers' use of mathematical investigation tasks for assessment purposes influence the way they assess their students, and if so, in what ways?My research was divided into two parts: 1) a national study involving teachers-leaders throughout the country; and 2) an intensive study in a small Israeli community, called Sharon. The first part examined how the national courses on assessment that I conducted affected the participating teacher-leaders in terms of their concept of mathematics, their teaching methods and their assessment practices. The second part examined the same issues with regard to the mathematics coordinators in the Sharon community. In each case, I have detailed my experiences so that the reader can gain a view of all facets of the study.The research methodology adopted was based on a constructivist paradigm, sometimes referred to as a "naturalistic inquiry", utilizing ethnographic principles wherein the data collection and analysis procedures were eclectic. In the course of the five years of my research, I used many strategies of data collection - ++ / for example, unstructured participant-observations, interviews, questionnaires and content analysis of artifacts (tests and tasks written by teachers).The ideas of reform mathematics (as defined in Ch 2 of this thesis) are based on a broadened vision of mathematics with emphasis on higher-order thinking. My research indicated that the use of mathematical investigation tasks helped the teachers in my study reach the awareness that mathematics, even on the elementary school level, involves generalizations, justifications and even creativity.Prior to my research, and because of my position, I was aware that Israeli teachers were concerned primarily with teaching routine procedures and that their work sheets for the most part involved single-answer exercises. My research indicated that the use of mathematical investigation tasks indeed influenced the way teachers teach. Verbalization-having the students explain "Why"-has become integral to the teaching practices of the participants in my study. Nowadays, the Israeli teachers I worked with use "authentic tasks" in their classrooms: real-life situations that involve some mathematics. Unfortunately, these tasks are not always planned properly.My research demonstrated that teachers attending my professional courses found the mathematical investigation tasks to be useful for assessment purposes, providing them with additional information about their pupils, not obtainable through conventional assessment methods. The additional criteria (I introduced) for evaluating the pupils' work aided in defining these additional areas. I found that while teachers were quite willing to use the mathematical investigation tasks to supplement the conventional tests, they were reluctant to use them as replacements.Exposure to the Assessment Task Bank influenced to a certain degree, the way the teachers in my study assessed their students. The ++ / tests of the teachers who were participants in my study now regularly include elements that were previously absent: questions requiring explanations and questions with more than one possible answer.Although the teachers of my study were increasingly using questions that required higher-order thinking, the tendency was to use the tests in a summative manner, rather than formatively. In other words, many teachers found it difficult to use test results for planning their subsequent lessons. While they were able to analyze their students' work and could report in some detail on each student's performance, they failed to understand how this should affect their teaching. Before they were exposed to the tasks they had administered tests merely in order to provide grades, whereas now the teachers were often trying to understand the students' thinking.While long-term change is still elusive, my research has demonstrated that exposure to reform mathematics through the mathematical investigative tasks of the Assessment Task Bank did have some influence on the teachers' view of mathematics, as well as their teaching and assessment practices.

This study explores opinions of university Thai EFL students, who have been subject to a conventional teaching approach for years, on adding communicative tasks in grammarbased classes drawing from relevant literature and previous studies. The results of the study suggest that Thai students want to have communicative tasks in grammar learning, but only with formal instruction prior to the tasks. The study also shows how communicative tasks may be integrated into conventional language pedagogy from Thai students in the study's perspectives and relevant literature. As expected, the results indicated that Thai students were reluctant to complete tasks in English because of shyness, particularly when conversing with peers, a lack of competence in language skills, and fear over losing face. The interviews conducted with students revealed instructional techniques that they themselves believed would be beneficial in encouraging greater participation in tasks without inhibitions. Finally, the study concludes that Thai EFL students are ready to be trained in communicative tasks and that instruction in Thai EFL classes should shift from substantially form-based to more communication-based instruction.

<p>Titel: Revisorers arbetsuppgifter – En kvantitativ studie om revisorers arbetsuppgifters förväntade utveckling efter avskaffandet av revisionsplikten med paralleller dragna till Tyskland Författare: Bohman, Kaisa (Mälardalens högskola) Gunstad, Anna-Karin (Mälardalens högskola) Handledare: Riitta Lehtisalo Seminariedatum: 2010-06-04 Institution: Akademin för hållbar samhälls- och teknikutveckling Kurs: Kandidatuppsats i företagsekonomi, 15 hp Examinator: Cecilia Lindh Nyckelord: Revisionsplikt, revisor, revision, arbetsuppgifter, Tyskland Bakgrund: Den 1 november 2010 träder en ny lag i kraft som avser avskaffandet av revisionsplikten i Sverige för små aktiebolag. När ramverket runt revisorerna förändras måste de anpassa sig för att bli så effektiva och verksamma som möjligt. Tyskland har i dagsläget ett system där mindre aktiebolag inte behöver revidera sina räkenskaper. Sverige och Tyskland har sina rötter i kontinental redovisningstradition vilket bidrar till att Tyskland kan anses vara ett föregångsland till Sverige. Syfte: Syftet med uppsatsen är att undersöka hur revisorer tror att deras arbetsuppgifter förändras efter avskaffandet av revisionsplikten. Syftet är även att dra paralleller till den tyska utvecklingen av arbetsuppgifter för revisorer för att undersöka om det kan ge en bild av den kommande svenska utvecklingen. Vi kommer även i studien identifiera intressenter som kommer att påverka denna förväntade framtida utveckling. Metod: Studien är av kvalitativ karaktär där intervjuer med revisorer har genomförts för att få en ökad förståelse för problemet. Studien genomfördes genom intervjuer i både Sverige och Tyskland. Slutsatser: Slutsatser vi kan dra är att de svenska revisorerna tror att deras arbetsuppgifter kommer att utvecklas i riktning mot rådgivning, konsultation och punktinsatser. De svenska revisorerna tror att intressenter såsom kreditgivare, leverantörer, företag och Skatteverket, kommer att påverka hur deras framtida arbetsuppgifter kommer att se ut.</p> / <p>Titel: Auditors tasks - A qualitative study on auditor’s tasks expected development after the abolition of the audit requirement with parallels drawn to Germany Authors: Kaisa Bohman Anna-Karin Gunstad Advisor: Riitta Lehtisalo Seminar date: 2010-06-04 Institution: School of Sustainable Development of Society and Technology Course: Bachelor Thesis, 15 hp Examiner: Cecilia Lindh Keywords: Audit requirement, review, auditor, tasks, Germany The main issues: 1 November 2010 a new law in force relating to the abolition of the audit requirement in Sweden. The Swedish companies, can after this date, freely choose whether they want to audit or not. When the framework around the auditors change, they must change to adapt to the new ground rules to ensure that they stay as efficient and as effective as possible. Germany has in the current situation a system where smaller companies do not have to revise their accounts; it takes place entirely on a voluntary basis. Sweden and Germany has its roots in continental accounting tradition, whereas Germany can be regarded as a leading country of Sweden. Purpose: The purpose of this paper is to examine how auditors believe that their tasks will change after the abolition of the audit requirement. The aim is also to draw parallels with the German development of the tasks of auditors to examine whether it can provide a picture of the future Swedish development. We will identify stakeholders who are likely to influence the development of auditors' work. Method: The study is qualitative in nature in which interviews with auditors has been conducted to obtain a better understanding of the problem. This study was conducted through interviews in both Sweden and Germany. Conclusions: One conclusion we can draw is that the Swedish auditors believe that their work will evolve in the direction of advisory and consultancy services. Another conclusion we can draw is that the Swedish auditors believe that stakeholders such as creditors, suppliers, other businesses and the Treasury, will influence their future task.</p>

<p>Syftet med studien var att undersöka psykiatrisjuksköterskans självrapporterade utförda arbetsuppgifter och självupplevda kompetens. Studien bygger på individuellt genomförda intervjuer med 19 psykiatrisjuksköterskor verksamma inom den psykiatriska slutenvården. Författarna har använd ett proportionellt stratifierat urval. Resultatet presenteras i fem kategorier; psykiatrisjuksköterskans kompetensområde, specifika arbetsuppgifter i kompetensområdet, arbetsuppgifter utanför kompetensområdet, arbetsuppgifter som psykiatrisjuksköterskan saknar samt rollkonflikter med tillhörande subkategorier. I psykiatrisjuksköterskans kompetensområde ingår arbetsuppgifter som arbetsledare och omvårdnadsansvarig att planera fördela arbetet på avdelningen, vårdplanera, dokumentera samt läkemedelsadministration. Det specifika i kompetensområdet visade sig vara bland annat vara stöd samtal, motiverande samtal och undervisning. Sjuksköterskorna skulle också ha en övergripande helhetssyn samt göra observationer. Arbetsuppgifter utanför kompetensområdet visade att de hjälper doktorerna med olika administrativa uppgifter samt en del kuratorsarbete. Arbetsuppgifter som sjuksköterskorna saknar främst; är mer aktiviteter för patienterna, mer patientkontakt, bättre samarbete med vårdgrannar och anhöriga samt en ökad etisk medvetenhet i omvårdnads och dokumentationsarbetet. Sjuksköterskorna upplevde även rollkonflikter i sitt arbete som mest berodde på olika otydligheter inom arbetsgruppen. Författarna anser att en tydligare arbetsbeskrivning, bättre ansvarsfördelning mellan de olika yrkesgrupperna samt en mer strukturerad vård av patienterna skulle minska otydligheten och osäkerheten för psykiatrisjuksköterskorna.</p><p> </p> / <p>The purpose of the study was to examine self-reported psychiatric nurse performed tasks and self-perceived competence. The study is based on individually conducted interviews with 19 psychiatric nurses working in psychiatric inpatient ward. The authors have used a proportional stratified sample. The results are presented in five categories; psychiatric nurse competence, specific tasks in the areas of competence, work outside the areas of competence, tasks psychiatric nurse lack and role conflicts and related subcategories. In psychiatry nurse competence includes duties as supervisor and nursing manager to plan the work in the department, care planning, documenting, and pharmaceutical administration. The specific competence in the field proved to be, inter alia, support calls, motivational talks and teaching. The nurses would also have a comprehensive approach and make observations. Tasks outside the competence demonstrated that they are helping the doctors with various administrative tasks, and some counselors work. Tasks that nurse do mainly lack; are more activities for patients, more patients, better cooperation with neighbors and family care, and increased ethical awareness in the nursing care and documentation work. The nurses also experienced role conflict in their work as most were due to various ambiguities in the working group. The authors conclude that a better working instruction, better division of responsibilities between the different professions and a more structured care of patients would reduce the lack of clarity and uncertainty of psychiatry nurses.</p><p> </p><p> </p>

Aggregating performance measures considerably reduces the complexity of a performance evaluation system. This dissertation analyzes the nature and characteristics of the aggregation of performance measures in institutional settings of multiple tasks and multiple periods. In multi-task settings, the number of tasks restricts the feasibility of a statistically sufficient aggregation and the nature of an economically sufficient aggregation. Statistical sufficiency of aggregation can be achieved only by multi-dimensional aggregate measures, whose minimum dimensionality is given by the number of tasks. If the number of aggregate measures is less than the number of tasks, an economically sufficient aggregation incurs loss of information even if there is no loss of information through the likelihood ratio. The results support the use of multi-dimensional aggregate measures to preserve the information content of performance measures in multi-task agencies. In a multi-period setting, the inter-temporal correlations among performance measures restrict the feasibility of a statistically sufficient aggregation and the nature of an economically sufficient aggregation. When performance measures are inter-temporally correlated, there is no statistically sufficient aggregation and an economically sufficient aggregation of the basic measures depends on the effort level to induce. The optimal aggregation is characterized by the agent's characteristics and the economic situation of the agency as well as the statistical properties of performance measures. In a long-term contract with multiple tasks, the inter-temporal covariance risk has a monotonic impact on the endogenous allocation of effort through the optimal relative incentive rate. The inter-temporal covariance risk, as well as the within-period risk premium, prevents the first best allocation of effort from being endogenously achieved even if the first best allocation is feasible. / Accounting

<p>NATO, USA, Storbritannien och Ryssland m.fl. använder sig av stridsuppgiften räd för markstridskrafter och erfarenheter från bl.a. Irakkriget 2003 visar att de kan få stor betydelse. Räder anses överensstämma med manöverteorin, men räder återfinns inte som stridsuppgift för svenska markstridskrafter.</p><p>Denna uppsats analyserar stridsuppgiften räd för markstridskrafter, operationaliserar två indikatorer för räder och med hjälp av dessa undersöks hur räder är förenligt med FM nuvarande doktrin och Reglemente för Markoperationer (RMO).</p><p>Undersökningen visar att räder inte är förenliga med nuvarande doktrin och RMO. Bl.a. så uppfattas det sakna överensstämmelse att avsiktligt inte bibehålla öppna landförbindelser. Däremot är delar av indikatorerna direkt eller indirekt att anse som förenliga.</p> / <p>NATO, USA, Great Britain and Russia are among others using the task raid for ground forces and experiences from e.g. the war in Iraq 2003 have shown that they could have great importance. Raids are considered to correspond to manoeuvre theory, but raids are not to be found as a task for Swedish ground forces.</p><p>This paper is analyzing the task raid for ground forces, developing two indicators for raids and with the help of these examining how raids are compatible with the armed forces present doctrine and field manual for ground operations.</p><p>The investigation shows that raids are not compatible with the present doctrine and field manual for ground operations. E.g. is it considered to disagree not to keep land lines of communications open. Parts of the indicators are however directly or indirectly considered compatible.</p>

<p>Uppsatsen syftar till att ge en bild av hur den ryska Östersjömarinen har förändrats sen Kalla krigets slut. För att skapa en överskådlig och konkret bild för läsaren har tre parametrar belysts dessa är uppgifter, resurser och materiel. En avgränsning i tid har gjorts då jag avser rikta in min analys på tre årtal, 1992, 2000 och 2007 dock har en mindre historisk invisning gjorts. Uppsatsens frågeställningar är: Hur har Östersjömarinens uppgifter, resurser och uppgifter förändrats sen Kalla krigets slut?</p><p>    Östersjömarinen var som störst i slutet på Kalla kriget. Under 1990-talet då Ryssland befann sig i en ekonomisk kris drabbades hela den ryska krigsmakten och inte minst Östersjömarinen av neddragningar och minskat manöverutrymme. Antalet fartyg minskade och tillfälle till övningar försvann. Efter millennieskiftet stabiliserades Rysslands ekonomi och Östersjömarinens styrka växte, samarbetet med väst utökades och Ryssland deltar t.ex. i övningar med Nato. Under 2000-talet har Ryssland stärkts ytterligare och Östersjömarinen spelar allt en större roll i Rysslands vilja att försvara sina ekonomiska intressen. De militära utgifterna har ökat och nyproduktion av fartyg både till ryska flottan och för export har börjat byggas under 2000-talet.</p> / <p>Russia has since the fall of the Soviet Union faced some severe economic issues. During the 1990s the economy was rebuilt from a planned economy towards a more liberalized economy, and therefore a crisis was at hand. This unbalanced economy turned after the millennium, since a new president with a strong will strengthened Russia’s economy. This development after the Cold War also affected the Russian armed forces. The purpose of this essay is to describe the change in the Russian Baltic Fleet since the end of the Cold War. The study intends to answer the following questions: How have the economic recourses, the material situation and finally how the tasks changed in the Russian Baltic Fleet since the Cold War ended? To answer these questions I have analyzed a wealth of published materials covering this subject. The essay is built on three parameters: tasks, resources and material. With these three dimensions in mind I have built a total picture of the alterations that have been made in the Russian Baltic Fleet over the passed years.  The study has been carried out with the help of a comparative descriptive method.</p><p>    The result of this essay shows that the purpose and tasks for the Baltic Fleet have changed since the end of the Cold War. During the 1980s the goals in the Baltic were more aggressive and apparent. The strategic goals changed after the Cold War and the Baltic Fleet became more defensive. The tasks today concentrate upon Russia’s maritime interests, international cooperation and intervention.</p><p>    The Russian Fleet suffered from severe economic reductions during the 1990s. Since the new millennium the Russian economy has been strengthened and so have the Baltic Fleet. The result of how the material situation has changed since the Cold war ended is substantial. During the 1990s the number of ships became fewer and fewer.  Since 1998 the reduction of ships has stabilized and has since then been the same. The ships that serve in the Baltic Fleet are very old and few new ships have been added to the fleet.</p>

Als ich anfing, ein Thema für meine Promotion zu erarbeiten, fand ich Massentests ziemlich beeindruckend. TIMSS: über 500000 Schüler getestet. PISA: 180000 Schüler getestet. Ich wollte diese Datenbasis nutzen, um Erkenntnisse für die Gestaltung von Unterricht zu gewinnen. Leider kam ich damit nicht weit. Je tiefer ich mich mit den Tests und den dahinterstehenden Theorien befasste, desto deutlicher schälte sich heraus, dass mit diesen Tests keine neue Erkenntnis generiert werden kann. Fast alle Schlussfolgerungen, die aus den Tests gezogen werden, konnten gar nicht aus den Tests selbst gewonnen werden. Ich konzentrierte mich zunehmend auf die Testaufgaben, weil die Geltung der Aussage eines Tests an der Aufgabe erzeugt wird: In der Aufgabe gerinnt das, was die Tester als „mathematische Leistungsfähigkeit“ konstruieren. Der Schüler wiederum hat nur die Aufgabe vor sich. Es gibt nur „gelöst“ (ein Punkt) und „ungelöst“ (kein Punkt). Damit der Schüler den Punkt bekommt, muss er an der richtigen Stelle ankreuzen, oder er muss etwas hinschrei-ben, wofür der Auswerter einen Punkt gibt. In der Dissertation wird untersucht, was die Aufgaben testen, was also alles in das Konstrukt von „mathematischer Leistungsfähigkeit“ einfließt, und ob es das ist, was der Test testen soll. Es stellte sich durchaus erstaunliches heraus: - Oftmals gibt es so viele Möglichkeiten, zur gewünschten Lösung (die nicht in jedem Fall die richtige Lösung ist) zu gelangen, dass man nicht benennen kann, welche Fähigkeit die Aufgabe eigentlich misst. Das Konstrukt „mathematische Leistungsfähigkeit“ wird damit zu einem zufälligen. - Es werden Komponenten von Testfähigkeit mitgemessen: Viele Aufgaben enthalten Irritationen, welche von testerfahrenen Schülern leichter überwunden werden können als von testunerfahrenen. Es gibt Aufgaben, die gelöst werden können, ohne dass man über die Fähigkeit verfügt, die getestet werden soll. Umgekehrt gibt es Aufgaben, die man eventuell nicht lösen kann, obwohl man über diese Fähigkeit verfügt. Als Kernkompetenz von Testfähigkeit stellt sich heraus, weder das gestellte mathematische Problem noch die angeblichen realen Proble-me ernst zu nehmen, sondern sich statt dessen auf das zu konzentrieren, was die Tester angekreuzt oder hinge-schrieben sehen wollen. Prinzipiell erweist es sich als günstig, mittelmäßig zu arbeiten, auf intellektuelle Tiefe in der Auseinandersetzung mit den Aufgaben also zu verzichten. - Man kann bei Multiple-Choice-Tests raten. Die PISA-Gruppe behauptet zwar, dieses Problem technisch über-winden zu können, dies erweist sich aber als Fehleinschätzung. - Sowohl bei TIMSS als auch bei PISA stellt sich heraus, dass die vorgeblich verwendeten didaktischen und psychologischen Theorien lediglich theoretische Mäntel für eine theoriearme Testerstellung sind. Am Beispiel der Theorie der mentalen Situationsmodelle (zur Bearbeitung von realitätsnahen Aufgaben) wird dies ausführlich exemplarisch ausgearbeitet. Das Problem reproduziert sich in anderen Theoriefeldern. Die Tests werden nicht durch Operationalisierungen von Messkonstrukten erstellt, sondern durch systematisches Zusammenstückeln von Aufgaben. - Bei PISA sollte „Mathematical Literacy“ getestet werden. Verkürzt sollte das die Fähigkeit sein, „die Rolle, die Mathematik in der Welt spielt, zu erkennen und zu verstehen, begründete mathematische Urteile abzugeben und sich auf eine Weise mit der Mathematik zu befassen, die den Anforderungen des gegenwärtigen und künftigen Lebens einer Person als eines konstruktiven, engagierten und reflektierten Bürgers entspricht“ (PISA-Eigendarstellung). Von all dem kann angesichts der Aufgaben keine Rede sein. - Bei der Untersuchung des PISA-Tests drängte sich ein mathematikdidaktischer Habitus auf, der eine separate Untersuchung erzwang. Ich habe ihn unter dem Stichwort der „Abkehr von der Sache“ zusammengefasst. Er ist geprägt von Zerstörungen des Mathematischen bei gleichzeitiger Überbetonung des Fachsprachlichen und durch Verwerfungen des Mathematischen und des Realen bei realitätsnahen Aufgaben. Letzteres gründet in der Nicht-beachtung der Authentizität sowohl des Realen als auch des Mathematischen. Die Arbeit versammelt neben den Untersuchungen zu TIMSS und PISA ein ausführliches Kapitel über das Prob-lem des Testens und eine Darstellung der Methodologie und Praxis der Objektiven Hermeneutik.

Titel: Revisorers arbetsuppgifter – En kvantitativ studie om revisorers arbetsuppgifters förväntade utveckling efter avskaffandet av revisionsplikten med paralleller dragna till Tyskland Författare: Bohman, Kaisa (Mälardalens högskola) Gunstad, Anna-Karin (Mälardalens högskola) Handledare: Riitta Lehtisalo Seminariedatum: 2010-06-04 Institution: Akademin för hållbar samhälls- och teknikutveckling Kurs: Kandidatuppsats i företagsekonomi, 15 hp Examinator: Cecilia Lindh Nyckelord: Revisionsplikt, revisor, revision, arbetsuppgifter, Tyskland Bakgrund: Den 1 november 2010 träder en ny lag i kraft som avser avskaffandet av revisionsplikten i Sverige för små aktiebolag. När ramverket runt revisorerna förändras måste de anpassa sig för att bli så effektiva och verksamma som möjligt. Tyskland har i dagsläget ett system där mindre aktiebolag inte behöver revidera sina räkenskaper. Sverige och Tyskland har sina rötter i kontinental redovisningstradition vilket bidrar till att Tyskland kan anses vara ett föregångsland till Sverige. Syfte: Syftet med uppsatsen är att undersöka hur revisorer tror att deras arbetsuppgifter förändras efter avskaffandet av revisionsplikten. Syftet är även att dra paralleller till den tyska utvecklingen av arbetsuppgifter för revisorer för att undersöka om det kan ge en bild av den kommande svenska utvecklingen. Vi kommer även i studien identifiera intressenter som kommer att påverka denna förväntade framtida utveckling. Metod: Studien är av kvalitativ karaktär där intervjuer med revisorer har genomförts för att få en ökad förståelse för problemet. Studien genomfördes genom intervjuer i både Sverige och Tyskland. Slutsatser: Slutsatser vi kan dra är att de svenska revisorerna tror att deras arbetsuppgifter kommer att utvecklas i riktning mot rådgivning, konsultation och punktinsatser. De svenska revisorerna tror att intressenter såsom kreditgivare, leverantörer, företag och Skatteverket, kommer att påverka hur deras framtida arbetsuppgifter kommer att se ut. / Titel: Auditors tasks - A qualitative study on auditor’s tasks expected development after the abolition of the audit requirement with parallels drawn to Germany Authors: Kaisa Bohman Anna-Karin Gunstad Advisor: Riitta Lehtisalo Seminar date: 2010-06-04 Institution: School of Sustainable Development of Society and Technology Course: Bachelor Thesis, 15 hp Examiner: Cecilia Lindh Keywords: Audit requirement, review, auditor, tasks, Germany The main issues: 1 November 2010 a new law in force relating to the abolition of the audit requirement in Sweden. The Swedish companies, can after this date, freely choose whether they want to audit or not. When the framework around the auditors change, they must change to adapt to the new ground rules to ensure that they stay as efficient and as effective as possible. Germany has in the current situation a system where smaller companies do not have to revise their accounts; it takes place entirely on a voluntary basis. Sweden and Germany has its roots in continental accounting tradition, whereas Germany can be regarded as a leading country of Sweden. Purpose: The purpose of this paper is to examine how auditors believe that their tasks will change after the abolition of the audit requirement. The aim is also to draw parallels with the German development of the tasks of auditors to examine whether it can provide a picture of the future Swedish development. We will identify stakeholders who are likely to influence the development of auditors' work. Method: The study is qualitative in nature in which interviews with auditors has been conducted to obtain a better understanding of the problem. This study was conducted through interviews in both Sweden and Germany. Conclusions: One conclusion we can draw is that the Swedish auditors believe that their work will evolve in the direction of advisory and consultancy services. Another conclusion we can draw is that the Swedish auditors believe that stakeholders such as creditors, suppliers, other businesses and the Treasury, will influence their future task.