AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Denna studie genomfördes under 2009 som en väsentlig del i ett projekt vid en plastindustri i södra Sverige och syftade till att identifiera personer som har ett riskabelt bruk av alkohol samt att få dem att reflektera över sina vanor. Samtidigt önskade företaget påverka sina anställda till en sund livsstil.I studien ingick 41 personer, 28 män och 13 kvinnor. Två validerade frågeformulär användes i studien, Hälsoprofil respektive AUDIT (Alcohol Use Disorders Identification Test). Det senare är särskilt framtaget för tidig identifiering av riskabel och förhöjd alkoholkonsumtion. Utöver detta togs blodprover för att analysera bl a CDT (kolhydratfattigt transferrin).

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Since the disintegration of the Soviet Union a lot of hope has been put on civil society to help develop Russia into a more democratic society. This study explores the constructive elements in the relationship between civil society and the state in Russia, and how this enables the work toward political development. By using Julie Fishers theory about political development and organisational autonomy I discuss the varying and often complex ways in which civil society and the state interacts. These are often not mentioned in the liberal tradition, which believes that civil society's most important democratic function is to act as a watchdog for the state.There is very limited political space for NGO's in authoritative Russia. The existing oppositional NGO's are important for the political development, but they are few and their impacts on society are limited.

As the title reveals this is a study of female college students alcohol habits in Kalmar,Sweden. During the spring of 2012 a total of 118 female students at Linnaeus universityanswered a survey about their alcohol habits. The survey reveled that as many as 67%percent of the answering female students (according to Audit) have risky drinking habits.The drinking habits are explained using Albert Banduras social learning theory in contextto the Scandinavian drinking pattern. The study concludes that female alcohol habits needeven further research. Furthermore the study shows that student initiation have an impacton the female drinking habits and that expectations of that students drink are to some extentimportant to the development of hazardous drinking habits..

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typiskt tillfälle man dricker alkohol samt frekvensen av högkonsumtion av alkohol..

Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.

The aim with this essay is to examine in which way self-realizing and solidarity can bereconciled in a multicultural society. The essay is a sociological literature study whichexamines the self- realizing process and puts it in a multicultural perspective.The issues areWhich role does self-realizing play for solidarity?How is solidarity created in a multicultural society?Can everyone be self-realized in a multicultural society?Conditions and problems for self-realizing processes are examined and are treated mainly onthe basis of Jeffrey C. Alexander and Axel Honneth theories. In the essay is established thatself-realizing and society-solidarity is mutually interdependent and that solidarity requires aform of shared value, but it doesn?t need to be based in the traditional values that commonhistory, ethnicity or culture.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The Swedish Forestry Research Institute implemented an experiment which began in the year 1979 in a by moose browse damaged area in Sweden. An audit in 2014 of the moose browsing study called ?Furudalsförsöket? is the underlay to the study's results. By comparing Scots pine stands development in relation to known damage obtained thereby gives the understanding of how browsing affects the short and long terms impacts of Scots pines quality and volume production. The results of this year's audit reveal that the standing volumes in the undamaged and damaged areas represent a significant difference. The number and volume of the ingrown trees constitute a larger proportion of the areas that have been heavily browsed. It also proves once again that that all damage classes had a downward trend, which means that the damage is concealed with time.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.

Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag.

When Sweden acceded to the European Union in 1995 the term social economy was introduced to the Swedish context, gradually replacing the term civil society. This replacement can be seen as an indicator of a changing meaning of what the concept of civil society used to stand for.The aim of this essay is to study if it is possible to identify changing perceptions of the role of civil society for democracy in Sweden in government bills between 2002 and 2008, and, if so, what effect does this have on the delineation between the civil society and the government.An analytical model is proposed consisting of two dimensions which both capture the roles of civil society for democracy and the model examines how those roles relate to the government.The conclusion is that the government still sees the main function of civil society as a democratic school and a change agent for democracy. However, there is strong evidence to suggest that the civil society is increasingly regarded as more of a welfare producer than a fosterer of democracy..