The analysis of regional development and the formation of regional policy have experienced an increasing importance in Europe and in Sweden during the last decades. There is a widespread assumption that the increasing significance of regions is due to the diminishing role of the nationstate in the era of globalization. This essay suggests that there is a hegemonic discourse, heavily relying on the assumptions of New Regionalism, when addressing regional building. Sometimes described as an ideology, New Regionalism, which is derived from research of successful regions, is based on the assumption that regional competitiveness and autonomy creates economic growth. The Committee on Public Sector Responsibilities (Ansvarskommittén) suggests that Sweden requires new regional structure, due to the increasing expenditures facing the welfare state.

Studenter är bland de som konsumerar mest alkohol i Sverige. Hög alkoholkonsumtion och extern akademisk locus of control (ALC) har liknande negativ effekter på studier. Denna studie undersökte relationen mellan alkoholkonsumtion, ALC och alkoholrelaterade studieproblem. 120 studenter, varav 91 var kvinnor, deltog genom att besvara en enkät bestående av The Academic Locus of Control Scale for College Students, the AUDIT Alcohol Consumption Questions och en egenkonstruerad skala som mätte alkoholrelaterade studieproblem. Data analyserades med en 2 (riskbruk/ickeriskbruk) x 2 (extern ALC/intern ALC) ANOVA för oberoende mätningar.

The concept of the dynamic region has become a more prospering thought in the era of globalisation. This concerns in particular, cross border regions ? well-integrated territorial regions crossing more than one nation. In this paper I examine the development from a critical perspective and I map the democratic pitfalls of new territorial political constructions across national borders. The empirical analysis is a case report taken from the Öresund region, a cross border region between Sweden and Denmark.

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

Syfte:                        Denna studie syftar till att undersöka huruvida avskaffandet av revisionsplikten fick de effekterna som önskades av EU samt Svenska regeringen, vilket var att minska de administrativa bördor och kostnader för mindre bolag. Det har nu gått en tid sen avskaffandet och det är nu möjligt att se vilka effekter som de berörda företagen har märkt av. Metod:                        Undersökningen ämnade utföras med en kvantitativ metod med hjälp av enkäter. Men på grund av få respondenter och stort bortfall används istället en kvalitativ metod. Uppsatsen har en induktiv metod. Slutsats:        Studien visar att alla de företag som ingick i undersökningen upplever en minskning av kostnaderna efter att revisionsplikten avskaffades, samt att majoriteten av företagen även anser att den administrativa bördan minskat. En del av företagen har valt att ta hjälp av konsulttjänster efter att de valt bort revison..

The purpose of this paper is to see how politicians use Internet communication in their daily work and how they use it to interact with citizens of Vasteras city. To reach my conclusions I used both theoretical methods such as literature studies and qualitative interviews with the towns 11 trustees. Accoarding to this study the politicians saw not only a lot of potentials and advantages in Internet communication but also many difficulties and obstacles. In this case the cons far exceeded the pros. One of the main reason is the bad experiences which caused by rasist attacks/threats made to politicians and also the difficulties in handling of sensitiv documents which was seen as a stress factor.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag..

This Master's thesis aims at pinpointing the political arguments that appear in the recent debate on scientific publication. There is a widely spread opinion that prices on digital resources are far too high, thus taking up a major part of the University libraries budget, while publishing companies make high profits. It is also a common opinion that the current publishing method does not take full advantage of the possibilities of electronic publishing. Lately a number of alternative ways of publishing have been initiated and discussed, generally referred to as open access. Open access published material is available free of charge and free of most copyright and licensing restrictions on the public internet.In this thesis the minutes from four hearings held by the UK House of Commons in the spring of 2004 are examined.

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

Revisionskvalitet är något som ständigt verkar vara ett aktuellt ämne. Forskare har genom åren använt flera olika mått och metoder för att försöka mäta denna kvalité. Vi har i denna studie valt att använda oss av ett kvalitetsmått som heter Kvalitetshotande beteende (KHB) som innebär att vi istället för att mäta kvalitet, undersöker vad som kan hota revisionskvaliten. Exempel på kvalitetshotande beteenden kan vara att revisorn av olika anledningar hoppar över steg i kontrollpunkterna i revisionen eller godtar en klients svaga förklaring utan att själv titta närmare på fallet. Faktorer som skulle kunna påverka revisorer att begå dessa felaktigheter är flera, men vi har i vår studie valt att fokusera på olika stressfaktorer och kompetensfaktorer.

The purpose of this bachelor thesis is to study cultural sponsorshipof cultural institutions and cultural events in some particular pointsof views. Namely, how do the Moderate party look at culturalsponsorship based on their motions and how these motions havebeen received by the Swedish parliament. The aim has beenbroken down into three questions. Firstly, how does the Moderateparty look at sponsorship of cultural institutions and culturalevents based on their motions on the subject. Secondly, whatviews have been existed in parliament both in committee andplenary, against the motions? Thirdly, what are the most relatingparagraphs for the different material groups.

The essay deals with gender aspects on climate change adaption. The aspects consist of the fact that women in Sweden drive cars less than men, and that women in the developing world are more affected by natural disasters arising from global warming. This study was carried out in the municipality of Huddinge, a suburb to Stockholm, by interviewing one Agenda 21 coordinator, one planner and one student in genderstudies. I also attended a meeting in the Committee for built environment in the Huddinge Municipality, to ask the politicians questions and observe gender structures during the meeting. The results also consist of a search for gender-related words in the documents used in the essay.The results are analysed using ecofeminsim, a theory that connects woman subordination and environmental destruction.

This essays main focus will be on emergency shelters in disasters, and their understanding in gender awareness, by focusing on the way gender is constructed and seen. This dissertation will examine documents from Australian Red Cross and IASC (Inter Agency Standing Committee) in order to explore how they work with gender and shelter related issues. The objective is to examine and with help from these documents see how gender is constructed. The method and theory is based on Carol Bacchis; What?s the problem represented to be approach? (WPR-approach).