Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.

In this study the hygienic quality of minced moose meat was examined with regard to the prevalence of different bacteria. The methods used are described in NMKL, "Nordic Method Committee for Food". The results show that the levels of Escherichia coli and coagulase positive staphylococci in the meat are too high. The reason for this might be environmental factors, such as high temperature and humidity during the time when the carcasses are hanging and when the meat is cut up..

This thesis is dealing with the programs of control regarding deceit and quality assurance within the Swedish social insurance administration in Skåne, the years 2002-2005. In 2005 the Swedish National Audit Office released a report regarding the lack of measures towards deceit and fraud, and the lack of quality in the data for decision making within the administration. The questions to be addressed are why the administration does not make up to the demands regarding quality and measures towards deceit that the government and The National Audit Office demands. The main source for data has been interviews with workers within the administration and annual reports from public authorities. To understand and be able to explain the problems within the administration the theory by Michael Lipsky regarding street-level bureaucrats is used.

Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

Problem The culture sector is characterized by qualitative goals which raise questions such as how do you measure culture and what is ?good? culture? Both the goals and the measurements tend to result in subjective judgments, which according to the theory make result control inefficient. Yet, result control is frequently used in the culture sector; which leads up to our research question: What characterizes the problems of result control in the culture sector?Purpose The aim of this study is to make a survey of how the Gothenburg Opera works with result control and follow-up. By defining how it tackles the different problems, which could arise with result control in a non-profit organisation, we aim to map how the problems regarding result control are characterized in the Gothenburg Opera.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The trotting in Sweden has a good reputation in an international view, both in the perspective of success and how the sport is managed with focus on security, animal protection and animal welfare. A large number of equipment details are fitted on the horses during training and competition. The Swedish law of prevention of cruelty to animals regulate training and competition with racehorses, and propose to protect horses from unnecessary suffering. The equipment permitted in races is regulated in Tävlingsreglementet (The Regulation of Competititon) and in the regulations of equipment, that the Nordic Regulation Committee and Nordic Animal Welfare Committee have worked out. Due to training and competition the equipment must even meet the Swedish law of prevention of cruelty to animals. However, the behaviour or the senses of the horses is often affected by the equipment due to the way the equipment corrects, modifies, restrains or reduces the behaviour of the horse, which may cause the horse stress or discomfort.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.