Förväntningsgapet är sedan länge ett definierat fenomen som kvarstår trots upprepade försök att minska det. En anledning till att gapet kvarstår påstås vara att revisorer själv har introducerat det. Detta i kombination med att förväntningsgapet troligtvis kommer att fortsätta att existera, medför att det finns anledning att undersöka om revisorer kan dra nytta av det i sitt dagliga arbete. Syftet med den här studien är att utifrån revisorers perspektiv undersöka förväntningsgapet och revisorers möjlighet att med hjälp av gapet utöva inflytande över klienter. Undersökningen är baserad på intervjuer med revisorer från olika byråer. Studiens teoretiska referensram är baserad på antaganden från professionsteori för att beskriva revisorers kunskap, vilket är väsentligt för att undersöka om revisorer har ett kunskapsövertag de kan nyttja för att utöva inflytande. I detta avseende presenteras även antaganden från agent-teorin för att beskriva den informationsasymmetri som kan förekomma. Utöver kunskapsövertagpresenteras image och retorik som ytterligare verktyg revisorer kan tänkas dra nytta av för att influera sina klienter. Studien visar att det finns möjligheter för revisorer att med hjälp av förväntningsgapet utöva inflytande i sina klientrelationer. Möjligheten att utöva inflytande ser annorlunda ut beroende på i vilket stadie relationen mellan revisorn och klienten befinner sig i. De olika tillvägagångssättenrevisorer kan nyttja för att influera sina klienter presenteras i tabeller. Förslag till vidare forskning innefattar bland annat hur revisorer lär sig att hantera de verktyg som finns tillgängliga för att utöva inflytande. Eftersom tidigare forskning verkar sakna studier om revisorer har fördelar i att förväntningsgapet existerar, bidrar denna studie med en aspekt på hur revisorer kan nyttja gapets existens till sin fördel. Resultatet kan även vara användbart för de klienter som inte är insatta i revision och därmed inte vet vilket inflytande revisorn kan tänkas utöva. / The expectation gap in auditing continues to exist despite many attempts to reduce it. One reason to its continued existence is presumed to be that auditors themselves have introduced the phenomenon. This combined with the fact that the expectation gap is assumed to keep existing, provide reasons to examine whether or not the auditors can take advantage of it. The purpose of this thesis is to examine the expectation gap from the auditors’ perspective and their possibility to take advantage of the gap to influence their clients. The study is based on interviews with auditors from different firms. The theoretical framework is based on assumptions form theory of professions to describe the auditors’ knowledge. This is necessary to determine whether or not the auditors have a knowledge upper hand towards their clients that can be used to practice influence. Assumptions from the agency theory are also included to explain the information asymmetry that may occurbetween the auditor and the client. In addition to the knowledge upper hand, image and rhetoric are also presented as instruments the auditors can use to influence their clients. The findings indicate that auditors have the possibility to use the expectation gap to influence their clients. The possibility to practice influence varies throughout the different stages of the relationship between the auditor and the client. The findings are presented in different tables. Suggestions for further research include examining how auditors learn to manage the different instruments that are available to practice influence. Since prior research seem to lack studies whether auditors can take advantage of the expectation gap, this thesis contributes with a perspective of how auditors can use the expectation gap to their advantage. The findings may also be useful for the clients who are not familiar with the purpose of auditing and therefore are unaware of which possibilities the auditors have to practice influence.

Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor’s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor’s negotiation strategy against the client and the auditor’s objectivity. Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey. The survey has been edited by earlier studies from Gibbins, McCracken and Salterio (2010), Fontaine (2011) and Bamber and Iyer (2007). The survey has been sent to approved and authorized auditors in Sweden and the collected data has been compiled and analyzed by statistic methods. Result & Conclusions: This study shows that there are a significant correlation between a close relationship, the auditor’s negotiation strategies and the auditor’s objectivity. With a close relationship the auditor tends to use integrative strategies, which also shows to have a negative impact on auditor objectivity. Suggestions for future research: This study shows that the relationship has impact on the auditor to use integrative strategies. On this basis it would be interesting to do a deeper study with focus on integrative strategies and auditor´s objectivity. Contribution of the thesis: This study can be useful for auditors if they want to study the relationship with their clients and the potential impact on objectivity. Key words: Auditor, objectivity, relational, transactional, integrative, distributive / Syfte: Tidigare har studerats huruvida den relation som föreligger mellan revisor och klient har en påverkan på revisorns objektivitet. Det råder skilda åsikter om huruvida en nära relation skadar eller främjar revisionsarbetet. Dessutom finns studier som visar vilka strategier revisor (och klient) tenderar att använda i förhandlingen parterna emellan. Utifrån detta har vi valt att undersöka om det finns samband mellan karaktären hos revisorns klientrelation, revisorns förhandlingsstrategi mot klienten och revisorns objektivitet. Metod: Då vi studerar om det finns något samband mellan karaktären på relationen, de förhandlingsstrategier som används och revisorns objektivitet har vi valt att genomföra en kvantitativ enkätundersökning. Enkäten har utformats utifrån tidigare studier av Gibbins, McCracken och Salterio (2010), Fontaine (2011) och Bamber och Iyer (2007). Enkäten har skickats ut till godkända och auktoriserade revisorer i Sverige och insamlad data har sedan sammanställts och analyserats med hjälp av ett antal statistiska metoder. Resultat & slutsats: Studien visar att det finns ett signifikant samband mellan en nära relation, de förhandlingsstrategier revisorn använder och revisorns objektivitet. En nära relation visar att revisorn tenderar att använda integrativa strategier i förhandlingen med klienten, detta visar sig också ha en negativ effekt på revisorns objektivitet. Förslag till fortsatt forskning: Studien visar att relationen har inverkan på att revisorn väljer integrativa strategier i förhandlingen med klienten. Därför vore det intressant att genomföra en vidare studie med fokus på de integrativa strategierna och revisorns objektivitet. Uppsatsens bidrag: Studien kan vara till nytta för revisorer om de själva vill studera relationen med sina klienter och hur den kan påverka objektiviteten. Nyckelord: Revisor, klient, objektivitet, relationell, transaktionell, integrativ, distributiv.

Syftet med denna forskningsöversikt är att undersöka hur makt och maktrelationer beskrivs och teoretiseras i forskningen mellan socialsekreterare och klient med fokus på klientens beskrivningar. Denna studie är en integrativ och kvalitativ forskningsöversikt med en abduktiv ansats, där 29 tidigare studier har tematiserats och analyserats med hjälp av maktens fyra ansikten. Studien påvisar att maktbegreppet är ett komplext och svårdefinierat begrepp. Studien visar hur makten kan betraktas utifrån maktens fyra ansikten inom det sociala arbetet i mötet mellan klienten och socialsekreteraren. Vidare diskuteras rekommendationer gällande maktaspekten för det sociala arbetet utifrån olika studier samt rekommendationer för fortsatt forskning. Det är viktigt att klienternas perspektiv, såsom upplevelsen av makt och kontroll, tas upp angående deras möte med de professionella. Eftersom mötet och relationen mellan socialsekreterare och klient är en av de grundläggande faktorerna för ett bra samarbete är studier som denna viktiga att genomföra. Studien påvisar även hur viktigt det är att uppmärksamma maktobalansen, detta för att kunna medföra en medvetenhet hos de professionella inom socialt arbete om den påverkan och upplevelse som klienterna erfar av de ojämlika maktrelationerna. / The purpose of this research review is to examine how power and power relations are described and theorized in research between social worker and client, focusing on the client's descriptions. This study is an integrative and qualitative research review with an abductive approach where 29 previous studies have been thematized and analyzed by means of the four dimensions of power. This study demonstrates that the concept of power is a complex and difficult concept to define. The study shows how power in social work can be viewed with the perspective from the four dimensions of power in the interaction between the client and the social service worker. Furthermore the study discusses different recommendations regarding the power dimensions in social work based on various studies and recommendations for further research. It is important that the clients' perspective, such as the experience of power and control, is noticed regarding their encounters with the professionals. Since the encounter and the relationship between the social service worker and the client are one of the main factors for a good collaboration studies like these are important to conduct. The study also shows the importance of bringing awareness to the imbalance of power, to thenceforth bring awareness to the professionals of social work about the impact and experience which clients experience in unequal power relations.

Zugl.: Leipzig, Univ., Diss., 2007

Universiẗat, Diss--Bern, 2001.

Zugl.: Berlin, Freie Universiẗat, Diss., 1988.

Name of the dissertation is:``View of sexually transmitted diseases in case of assisting professions``. I decided to deal with sexually transmitted diseases because the number of these diseases is relatively high and numbers of newly ill people keep increasing. This opinion is confirmed by the fact that, for example, number of HIV positive individuals in the Czech Republic slightly exceeded 100 in the year 1990 whereas the number HIV positive individuals was 1,344 in the year 2009, i.e. 19 years later. Considering also the fact that this disease is an incurable one and treatment of this disease is demanding on the ill people from thein mental as well as physical aspekt and considering also the total effect for society, it is very important indeed to pay attention on this issue. Theoretical part divides sexually transmitted diseases according the often used division in classic generál diseases. They include inguinal granuloma, gonorrhoea, soft chancre, syphilis and venereal lymphogranuloma. Another diseases which include HIV/AIDS, hepatitis, genital herpes, infections caused by the virus Human papillom, scabies or pubic louses were dealt with only marginally. The last chapter is focused on assisting professions. The goal of the work was to look at the issue from the point of view of assisting professions staff. To find out whether they are interested in the issue, what is their awareness, etc. This goal has been met. Conversations, for example, revealed that employees who are in everyday contact with people who live risky way of living (drug addicts, homeless people, etc.) are better aware of issue concering sexually transmitted diseases than respondents who work with children or seniors. None of the respondents underwent any additional training in this issue. The selected methodology was represented by quality research and the selected method was represented by partially controlled interview with six selected representatives from assisting professions. The overall knowledge will be used not only to find out but also the to complete or correct information on the issue for employees in assisting professions. Information on the issue can be further disseminated among clients via these professionals within primary prevention.

The theoretical part of this thesis is devoted to familiarization with the technology of cloud computing, virtualization technology, data storage problems and Petri nets. Followed by the practical part, the first part discusses the various technologies which are VMware ESX, Citrix Xen, Hyper -V, KVM and oVirt. The following part is a summary of the characteristics of each technology and an output of this summary is a decision tree which is intended to help to select the appropriate virtualization technology. The second part is dedicated to the implementation of an application used for storing data in the database depending on the sensitivity of data. The thesis includes the final economic evaluation and discussion as well.

The diploma thesis focuses on analyzing the development and level of social services for the elderly in Prague. Examined facilities of social services for the elderly were daycare centers and day centers for the elderly, retirement homes and special regime homes for the elderly with Alzheimer's disease. For the processing and analysis of selected indicators, the number of social services, distribution of homes by type, number of capacities in social institutions and social services funding through subsidies and grants for the monitored period 2007 - 2015, elemental characteristics of time series and future economic developments for the following years forecasted by suitable function are used. The thesis includes its own survey among providers of special homes for the elderly with Alzheimer's disease. Based on the analysis there are formulated recommendations that could contribute to the further development of social services and maintain quality of care for seniors in Prague.

The main objective of this thesis is to evaluate the benefits of bank loans to selected banks in terms of profitability for the client in the segment of ndividuals and legal entities. Diploma thesis in the literature review describes the essence of the banking system in the Czech Republic, the basic concepts associated with the lending activity of banks, types of loans, their classification and rating system for the client's creditworthiness. Marginally they are also described alternative forms of financing. Analytical part contains a selection of specific banking institutions - Česká spořitelna, a.s., Komerční banka, a.s. and Československá obchodní banka, a.s. It also examines the selected products offered to natural and legal persons in terms of profitability for the client and describes their characteristics. Readers also describes the concrete steps of the lending process. Based on the analysis of the product portfolio was selected banking entities in each product group evaluated with the assistance of the points system the best. The analysis shows that the most advantageous credit terms provided by Komerční banka. The only exceptions are overdraft loans to individuals, which provide favorable conditions other banks analyzed and credit cards for individual person, where the best offer Československá obchodní banka,a.s.