Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

Essay in Political Science C by Peter Nilsson, spring 2008.Det offentliga samtalet ? en argumentationsanalys av artikuleringen kring Kristianstad ArenaTutor: Stig MontinThe purpose of this essay is to examine the public deliberation of Kristianstad Arena in the local newspaper and clarify who the actors are and what kind of arguments they express. Further I intend to find the differences between the actors and the kind of arguments they use. To fulfill the purpose I?ve used three minor questions which are; a) which actors participate in the public deliberation about Kristianstad Arena, b) Which are the arguments emerge, c) Which clear differences in the arguments is there between the actors? To find my answers I?ve examined the local paper during a period of four months.

This study aimed to investigate whether lambs show anticipatory behaviours in a holding pen prior to entering a known arena, whether the holding pen experience prior to the arena exposure affects their play expression in the arena and whether their behaviour (in home pen) is affected if arena access is denied. Twenty pair-housed male lambs (average 14 weeks old), were exposed, in chronological order, to five treatments. Holding pen treat-ment (HP-control): Each pair was led into a holding pen (2.7 m2) and remained there for 5 minutes before returning to their home pen (6 m2). Holding pen ? arena treatment (HP-A): Each pair was led into a holding pen for 5 min and then was allowed access into the arena (22 m2, containing two hanging chains, one ball and one platform) for 15 min before re-turning to their home pen.

Titel Got Event vs. Stockholm Globe Arena, en studie om Got Event i nationella mediesammanhang.Författare Markus Danielsson, Jakob PerssonKurs Examensarbete i Medie- och kommunikationsvetenskap, 15 hp. Institutionen för journalistik och masskommunikation vid Göteborg universitet.Termin Höstterminen 2008Handledare Magnus FredrikssonExaminator Ingela WadbringSidantal 37 sidor exklusive bilagaSyfte Syftet med vår studie är att undersöka hur stor uppmärksamhet Got Event och Stockholm Globe Arena får i medier på det nationella planet, och i vilka sammanhang medierna väljer att fokusera på bolagen.Metod Kvantitativ innehållsanalys av nyhetsartiklar, samt en kvalitativ textanalys enligt Altheides etnografiska ECA- modell som använts för att ge en mer djupare beskrivning av en uppmärksammad händelse.Material 179 nyhetsartiklar om Got Event, samt 18 nyhetsartiklar om Stockholm Globe Arena ur tidningsdatabasen presstext.Huvudresultat Resultatet visar att Got Event har en hög publicitet i jämförelse med Stockholm Globe Arena både i nationell och regional press. Den publicitet som Got event får på ett nationellt plan kan dock ses som väldigt svagförhållandevis till den lokala pressen i Göteborg och samma gäller för Stockholm Globe Arena.Den händelse kring bolaget som har fått störst medial uppmärksamhet på det nationella planet är negativ för Got Event då publiciteten har behandlat läktarolyckan på deras fotbollsarena Valhalla IP..

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.

Examensarbetet handlar om ett uppdrag från tekniska förvaltningen som i sin tur har från Kommunfullmäktige erhållit uppdraget att utreda och kvalitetssäkra investeringsförslaget avseende Pontus Arena. Jag har deltagit i samarbetet mellan Tekniska Förvaltningen, Fritidsförvaltningen och arkitektbyrån Monarken. De tillsammans studerat sex förslag på om-och tillbyggnad av befintlig hall. Jag har använt mig av all information och fakta från olika möten i olika skeden av projektet och har tagit fram ett eget förslag för om-och tillbyggnation av Pontus Arena i Luleå. Förslaget krävde hänsyn till flera önskemål och dessutom hänsyn till de begränsningar som berodde bl.a.

SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.

We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Within the framework of the concept of Network Based Defence (NBF) services should be available in the network, in order to increase the aggregate capacity. A common situation picture is one of these services.The aim of this paper is to answer the problem "What are the main problem areas in the creation of a situation picture in the land arena, with the help of the technical sensors that exist today?" and to develop a basis for continued research in the field situation in the concept Networking Enabled Command, Control and Collaboration (NEC3) at JCDEC (Joint Concept Development and Experimentation Centre). To answer the problem, a descriptive method is to be used in descriptions of the land arena, the information arena and the sensors and a deductive method is used when analyzing the asensors in the land arena.The problems that exist in the creation of a common situation picture, is that different types of obstacles makes it difficult for the sensors, the large number of people who are not combatants and that it is difficult to judge if a civilian vehicle is a threat, then it could be driven by civilians or by combatants..

Mer än 75 procent av den svenska arbetsföra befolkningen vistas i genomsnitt en tredjedel av sin vakna tid på arbetsplatsen. Detta innebär att arbetsplatsen är en effektiv plats att nå ut med hälsobudskap, hälsoutbildning, och hälsofrämjande arbete. Syftet med studien var att beskriva hur personal inom en kommunal förvaltning upplever sin arbetsplats som en hälsofrämjande arena. Kvalitativ metod valdes och tio respondenter valdes via ett snöbollsurval ut för intervju. Insamlad data analyserades med hjälp av innehållsanalys.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

Djurgårdens IF vill bygga en ny fotbollsarena i Stockholm och vill att arenan ska vara belägen i stadens centrala delar. En problemsituation uppstår då det råder stor konkurrens om marken i Stockholm samtidigt som en arena kräver mycket plats. Kandidatarbetet försöker komma fram till vilka platser som skulle kunna fungera som alternativ för ett arenabygge.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.