The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Those companies that have taken a stand in corporate social responsibility and work with these issues often experience difficulties orienting themselves in these areas. There is a picture of how companies want to be in their CSR commitment on corporate websites and a different reality which is reflected in the media. These different images are not in harmony with each other.The purpose of this study is to revise the CSR work of Sweden?s largest clothing companies.To answer the problem of this study a qualitative method has been used. The choice to explore a few clothing companies resulted in a multi-case study.

Performance of an intersection affects the total travel time in a traffic network. An intersection with good performance can easily be described by its contribution to lower travel time than in a comparable intersection. The travel time is of importance in the cost calculations when a specific intersection is to be chosen and designed. It is important to be able to make correct and precise performance calculations so that the cost calculations will not be incorrect. For that purpose the software Capcal, which is a traffic model for intersection analysis on performance, is used in Sweden.

This Masters thesis is a study in library and information science, that examines literature as a tool for young people in their identity creation. Both scientists and teachers have found that teenagers like to identify themselves, when reading literature. The purpose of this Masters thesis is to examine how youths construct their identity through reading in relation to the purpose that libraries and cultural politics have in youth novels. The starting point of this study is the sociologist Thomas Ziehe and his idea about identity try-out identitetsutprovning and Erving Goffmans dramaturgy perspective. The main question is: what is the relation between young peoples identity creation in youth novels and in their reality in proportion to the young peoples reading of youth literature and the science about their reading? The question is answered in three parts.

The main purpose of the culture is to serve people and represent the people's social will and freedom. Culture does not exist in a vacuum but shaped and framed by political and artistic structures that are not neutral, and this is why the artwork itself cannot be an independent business. The public function of art can be understood as a defense of the ideals of democracy. But today, when political power is often replaced by hegemony, the role of art and functions are changing. How these changes reflect to the identity, reality and truth of society? What political functions are fulfilled when art becomes ?public?? The issue of democracy is linked question of people?s power in a democratic society where power is legitimized in social space.

Uppsatsen behandlar moderskapsrepresentationer i det svenska reality-tv-programmet Ensam mamma so?ker. Syftet a?r att belysa hur diskurser om moderskap fo?rhandlas genom dessa representationer. Med en representationsanalys och semiotisk analys har jag tittat pa? mitt material utifra?n tva? tematiseringar med respektive underkategorier: 1) Tva?samhet: (hetero)sexualitet, monogami, ko?n och genus; 2) Funktion: social status, familjens och moderskapets funktion.

By using contemorary work-theory this thesis aim to show how Yarden. En bera?ttelse, puts into play the circumstances of precarian work, circumstances that have gender political as well as identity political overtones. It tries to show how the idea of ?class-jouney? is used as a conciliatory element.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

Bakgrund: Venprovtagning kan orsaka sm?rta hos barn vilket kan leda till negativa upplevelser och undvikande av v?rd i framtiden. Virtual reality (VR) ?r en ny teknik inom h?lso- och sjukv?rd som bland annat b?rjat anv?ndas som distraktion f?r barn vid venprovtagning. Syfte: Denna studie syftar till att unders?ka effekten av VR som sm?rtlindring f?r barn i samband med venprovtagning.

In today?s society there is a discussion regarding students? level of knowledge and personalisation. The classrooms consist of heterogenic groups of students with different learning needs and levels of knowledge. The purpose of the present study is to find out how the students who participated perceive the teaching of English as an additional language with regards to personalisation, and how they believe differentiation can help develop and deepen their learning. This study has been conducted using a qualitative method with interviews as the core, complemented by observations. The results have been analysed and interpreted hermeneutically. The results show that those students who have a positive attitude to English education, irrespective of their grade, are those who see the benefit of knowing English outside the classroom, and thereby create a connection between reality and studying English.

Aims: Patient associations have been around for some time and research has shown that such associations can influence society, politics and how diagnoses are thought of. This study is a comparative analysis of two patient associations in Sweden. The first association called Attention represents people diagnosed with neuropsychiatric disorders such as ADHD. The other association called RSMH represents people diagnosed with mental illness such as depression. The aim of this study is to explore the social and political agenda of these associations and to explain their relation to biological, psychological and social models of explanation.Method and theory: The method used was a qualitative document analysis using documents produced by the associations themselves as well as documents from media and politics.

The purpose of this essay is to discuss the base of sociology from an existentialistic perspective. The discussion takes it's position in the debate on the crisis of sociology, and aligns with Alvin Gouldner's understanding of the crisis. Gouldner believed that the crisis of sociology was mirrored in a sociological method that failed to describe the social reality that it meant to describe; a lack in self-criticism and self-reflexivity, a lack in self-containment in relation to state interests and a lack in moral engagement. This raises a number of questions, which I discuss in the essay. What is the role of sociology in our society? How shall we form a method that responds to the social reality that we sociologists aim to describe? How can we make sociology more moral?Existentialism offers a starting point to describe these questions.

The aim of this study is to investigate how employees in consulting companies develop their competence in order to perform their daily work. The focus is on informal competence development. The theoretical framework consists of theories concerning learning and competence development in working life, theories on organizational change and evaluation, a well as professional reflection. The methods applied are narrative research and interviews based on the assumption that knowledge about reality is only obtainable through language and communication.The main results show that competence is developed through experience, social interaction, communication and dialog with co-workers and customers. The post-modern conceptions of the rapid (technical) development and need to be up-to-date has a strong hold on the informants apprehension of working life, as does the notion of not having enough time for all the competence development they would like.

The purpose of this study is to create an understanding of how a company selling commodity products works to create interest and loyalty among customers and how to stand out relative to competition. Based upon present theories within marketing communication, a comparison is made with actual market information to understand how well the theory can predict reality. The study is applied to the dairy industry with the company Valio as the bench mark. In total four persons have been interviewed, marketing manager and category manager at Valio Sweden, and also project manager and art director from their advertising agency. The qualitative data obtained has been compared to predications given by theory.

To be in a society or not. The movement or the stagnation. Observations in the present. .