Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

The aim of this report is to give a concise description of curtain walls, what it is and why they are used. It is also a description of six different but commonly used design technologies. By giving a detailed description of the different types and there special properties, the pros and cons will be clarified. The three most interesting alternatives were selected to be included in a test, to show the best alternative from a certain point of view.The parameters are:? Environment? Cost? Ergonomics? Isolation against noise and fire? DurabilityThese are important parameters in the planning and design phase.

The purpose of this study was to get a client perspective of the different ways to exit from a different role as a drugabuser, and furthermore, how to maintain a drugfree life.The questions of issue were:- What kind of social-psychological conceptions rules the process?- Which motive powers are essential to maintain drug-independence?- Are there any difficulties on the path to social adaptation?Our research was based on interviews with eight persons; five men and three women, from a treatment home in the south of Sweden. The method we used was semi-structured and with a thematic questionnaire. We chose this form due to the fact that we did not want to influence the interviews, as we wanted to know the persons opinions.The result of our study showed that the interviewed persons have some difficulties to adjust in the society and to find new friends especially the interviewed persons with maintenance treatment. Marginal problems as, for example, the lack of not having a work or a home can complicate a further development for the group with maintenance treatment.

In today?s society, people often find themselves in situations where they need to be identified;for example when we buy alcohol, need to use an ATM or log on to our e-mail account. The most common methods today that are used for these kinds of matters are antiquated, and inthe meantime, criminals all over the world get more sophisticated. Companies invest billions every day in order to protect their interests. Maybe it?s time that we finally give biometrics theattention that it deserves.This essay aims to describe the biometric methods that are available today, find some of the most effective when it comes to physical access and make a comparison.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

Making decisions have always been part of human life. Political decisions consist of many participants with both formal and informal ways to highlight problems and reach the political agenda. Processes difficult for an individual to distinguish and understand surround political decision-making. The purpose of this study is to investigate the decision process for a specific political issue, Swedish wine producers' desire to be able to sell their own wine at their vineyard; gårdsförsäljning. This is currently prohibited in the Swedish model due to an alcohol monopoly.

This essay studies the relationship between politicians and municipal chief officers from the point of view of the bureaucracy and its role in democracy and the substance of the chief position. I conducted interviews and observations with politicians and senior officials from the local public administration in Bromölla. The roles of the chief officer and politicians have certain common characteristics which makes it difficult to separate them. Senior officials working full time in contrast to part time politicians give them an advantage in the political process. Budget cut backs both enhance the role of politicians and chief officers in the administrative organisation.

Purpose: The aim of this thesis is to create a greater understanding of organizational identification and the factors influencing this process. The understanding will be obtained by identifying what individuals identify them selves with and why this identification occurs.Method: The thesis is a case study with an abductive research approach with a focus on organizational identification. Data has been collected with a qualitative focus in interviews and images.Conclusion: The employees at Plain Capital primarily identify themselves with their profession, the company and their co-workers. The reasons why they identify are mostly because of the feeling of pride and participation. We have discovered a link between a strong group identity and a high organizational identification.

It`s important that every person take responsebly for her own lifestyle to promote health.Today the individuel often knows the consequense of a certain lifestyle, but she doesn`t know how to change the negative behavior. Health profile assesment (HPA) is a method where you through conversation transfer knowledge and awarness about the member. The healthprofiler also motivate to a healthier lifestyle. Our purpose with this studie was to examine how individuels effects of a health profile assesment also illuminate which part of the health profile assesment the individuels have noticed and which way of living they change. To answer our purpose we used a quantitative transverse study in the way ofquestionnairexamination as we shared to a selection (n=193) on different companies inOstergotland and Scania.

To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

AbstractEssay in political Science (c-level) by Karin Forsling, Spring 2007A school for the best interest of the child? - The Swedish School System according to the UN Convention on the Rights of the Child.Supervisor: Stig MontinThe purpose of this essay is to investigate how the Swedish governments work with the im-plementation of this convention and what progress has been made. The inquiry of this study is to describe how the changing in the Swedish School System correspond to the national strat-egy for implementation of UN Convention on the Rights of the Child in Sweden and how the political protagonists.I have read some of the most relevant documents from the authorities and organisations work-ing with children?s rights in Sweden and papers and communications from the political pro-tagonists.Since UN Convention on the Rights of the Child was ratified by Sweden in 1990 the work for implementation has been quite successful but there are still lots to do. There are still some problems in School such as bullying, insulting, insecurity and lack of peaceful and harmoni-ous school environment.

AbstractDuring the last five years there has been a considerable immigration from the Netherlands to Värmland in Sweden. INVA, Invest in Värmland, wanted to highlight this phenomenon and therefore contacted Karlstad University to make a survey about how extensive the immigration is and what consequences it brings for the business life and municipalities in Värmland. We were luckily chosen to perform this research and the main focus in this study has been the following questions:? Why do the Dutchmen choose to buy their house in Värmland?? What are the main reasons for leaving the Netherlands?? What consequences does the immigration cause for the business life in Värmland?? How do the Dutchmen experience the contact with Swedish authorities?To answer the questions we designed a questionnaire that was sent to 200 Dutch house purchasers. The ambition was to survey all the Dutch house purchasers in Värmland, but with the time constrains and the municipalities having problem to find complete data, we limited the survey to 200 households.