The object of this explorative theoretical study is to compare similarities in three perspectives for evaluation of credibility. The perspectives are the historical method source-criticism, cognitive authority and domain analysis. These perspectives, regarded as intellectual tools for critical thinking in a process of information seeking, by asking questions about credibility related to the social and theoretical context of the intellectual background, can give support in articulating which documents that gives a specific and essential answer to a question. In this sense credibility is seen as a qualitative aspect of relevance. Patrick Wilson argues that we can attain some critical independence towards cognitive authorities and the literature by investigating the social and theoretical topography of a field.

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

AbstractHow do we remember? What do we remember? How does the memory change over time? These are the main questions in this essay.Five persons, who have lived or are still living in the old parish Rystad, situated seven kilometers from the town Linkoping south of Lake Roxen, have participated in interviews. They have been given the possibility to present their oral history which has been recorded and later transmitted to texture. The participants represent different social backgrounds and professions and they were born between the years 1920 ? 1936.

This Masters Thesis is about the Swedish National Council for Cultural Affairs and the arms length principle. The principle is used to explain the separation of power between two parts with a common interest. The main purpose is to elucidate if, and if so in what way, the arms length principle can be used to explain the relation between the National Council for Cultural Affairs and the Ministry of Education and Culture, i.e. the Swedish government, but also to examine the structures of power and relations within the Council. In the thesis we show that in the field of cultural policy the content of the arm lengths principle varies due to the many interpretations of the meaning.

Title: From openness and presence to distance and control: to be medicated and to administrate from a patient and nurse perspective.Background: Within forensic psychiatric care the patients are admitted against their will, under heavy security with long term treatments. Self-care seems, based on scientific studies, to be dependent on what the nurses involved can provide. Emphasis should focus on a humane and respectful approach when the patient is exposed to coercive measures.Aim: From a patient and nurse perspective describe experiences of beeing medicated with and to administrate antipsychotic drugs within the psychiatric inpatient care.Method: Interviews with patients and nurses, which were analyzed using qualitative content analysis with an inductive approach.Results: Patients experience frustration over not beeing able to participate in or influence descisions made regarding their neuroleptic treatment. The neuroleptic treatment is described as a coercive measure and is characterized as an experience of losing control and independence. Nurses? experiences of administering antipsychotics were described as having to do what is needed for the long term benefit of patients? well-being.

 Bakgrund: Personer som har ett riskbruk av alkohol har en måttligt förhöjd risk för sjukdom, sänkt livskvalitet och förtida död. Vid riskbruk ökar risken för att utveckla alkoholmissbruk. Alcohol Use Disorders Identification Test [AUDIT] är ett frågeformulär för att screena överdrivet alkoholdrickande. Socialstyrelsen rekommenderar rådgivning vid skadlig alkoholkonsumtion, t.ex. kort rådgivning.Syfte: Syftet med studien var att beskriva betydelsen av sjuksköterskans alkoholspecifika screening och rådgivning till vuxna personer som har ett riskbruk eller missbruk av alkohol.Metod: Studien var en systematisk litteraturstudie.

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsfö­ringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på in­ternet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsre­dovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av in­formation och transaktioner.

The governance and control of healthcare organizations has traditionally been run byprofessions inside the organization (Fölster et al., 2003). During the last decades Swedishhealthcare has undergone an institutional transformation where the governance has changedfrom professional governance to a more market like one (Sahlin-Andersson, 2006). Governingof healthcare can however be problematic as professional work is characterized by a highlevel of autonomy and tacit knowledge (cf. Tsoukas, 1997, Freidson, 2001). An expression ofthe new kind of governance is the annually published report ?Öppna jämförelser av hälso- ochsjukvårdens kvalitet och effektivitet?.

Swedish clubfootball of today involves more money than ever before. This developmentdepends on the higher interest for football in Sweden which generates more revenues fromaudience and TV-contracts, which leads to more money from sponsors and an increasingmarket for selling souvenirs. Despite the fact that the increasing interest has generated morerevenues, we can still see reports in the media about economic problems in some clubs. Whatis the reason for this? Do the clubs have the ability and knowledge about economic controlthat it takes to run such a business as the clubfootball in Sweden has become?Purpose: The purpose of this study is to examine the economic control in a number of clubsplaying in the two Premier Divisons of the Swedish Football League.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.