Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

In this paper the possibilities to replace metal with plastic in products for the building industry were looked into. The first part was a market examination where several suitable products were found. After evaluation the door latch for in-house doors was selected to be re-designed to better suit the properties of plastic.New types of mechanisms were designed with different functions that use the benefits of plastic materials. Models of these mechanisms were developed to evaluate their function. The components in the different mechanisms were adapted for manufacturing with injection moulding.To confirm that the plastic material could handle the appearing stresses calculations on the most vulnerable parts were carried out.

As today, companies are facing an increasing competition; markets are expanding while customers are getting more informed and fastidious toward companies and their products. For this reason it is crucial for enterprises to create loyal customers, or at best hyper loyal customers. With today's prerequisite this creation is difficult and it is therefore of highly interest to examine possible and alternative ways for enterprises to attain this type of hyper loyal customer. In this thesis we have examine hyper loyal football supporters with the aim to identify mechanisms that create and characterize this type of loyalty. By means of a survey and a focus group we were able to identify six loyalty mechanisms; the ability to influence, vicarious achievement, self-esteem, group affiliation, family and social relations.

When the Tsunami occurred on Boxing Day 2004 it caused a major stress upon the governmental agencies in not only the affected areas but also in states that had a large number of citizens in the affected area. The governmental agencies were not prepared for the demands from the citizenry in these countries to deal with rescue and crisis management in areas situated halfway around the globe. This thesis main purpose is to research what the Causal mechanisms of Sweden?s and Finland?s crisis management were through the method of process tracing. Taking its theoretical stance in Allison?s & Zelikow?s three models of decision making, the thesis compares the course of events of the first two critical days in Sweden and Finland to establish what mistakes were made during this critical period.

The first of the dual purposes of this work has been to describe the research that has been done regarding the root causes of terrorism and second, using a general causal theory and examining the political dimensions of it, to discuss whether or not general causal theories (grand-theories) are helpful for researchers and policy-makers when reacting to social developments in the form of terrorism. The essay is a qualitative literature analysis and I have based my studies on mostly new books treating root causes of terrorism. I have concentrated on discussing international terrorism and how political dimensions may impact the occurence of this form of political violence. The conclusions I have made is that there is no widespread consensus among researchers and scholars as to what really causes terrorism. Neither can the general model examined in chapter 5 be used to predict when and where terrorism will occur next.

This study deals with Swedish nuclear-energy politics from 1980 to 2006. The purpose is to trace and to explain change and stability in three political parties? rhetoric concerning the phase-out of Swedish nuclear-energy and the Swedish government?s nuclear politics. Two hypotheses based on path dependency theory are tested to analyze if rhetoric and politics are developing in separate directions. The first hypothesis is based on the idea that earlier promises from the political parties affect what promises they can make later on.

Background: The dependency on knowledge and competence today is more critical than earlier. Today, companies need to put more effort into identifying and filling knowledge gaps, which can be achieved through mergers and acquisitions. It is important that the companies succeed in coordinating their operations after this process of change. Out of a theoretical point of view it can be argued that companies need to balance between different coordination mechanisms that result in standardized and flexible coordination respectively. Purpose: The purpose of this Master Thesis is, in the context of a merger, to investigate and analyze which coordination mechanisms that are used in knowledge-intensive companies, how these coordination mechanisms are combined and what explains the chosen combination.

In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

International conventions signifies international trade, which in itself would be ineffective if there were no dispute settlement mechanisms. This essay intends to examine how dispute settlement mechanisms between states have developed over the years and a large emphasis is placed on the World Trade Organizations (WTO) Dispute Settlement Body since it?s had great significance for the efficiency of international law. In order to show the need for dispute settlement mechanisms, a background to the conventions that have called for the development of the DSB is in order. This essay focuses on Intellectual Property Rights (IPR), and the agreement that currently regulate intellectual property rights, Trade Related Aspects of Intellectual Property Rights (TRIPS), but also its connection to the DSB.

How the United States anti-terrorist strategy is affecting the view of democracy is the main analysis of this paper. The mechanisms that affect the idea of democracy have been studied on the basis of the philosopher Michael Foucault?s thoughts and the main direction in French discourse analysis. The study is restricted to the period between the 11th of September 2001 and today. Information has been collected entirely from the White House?s website http://www.whitehouse.gov, including speeches, conferences and reports.

Today there are commercially available databases with active features, i.e. active mechanisms are available for development of information systems. But the usage of active mechanisms is low in practice. This is due to the insufficient methodological support in analysis and design for developing ECA rule based software. It has been proposed that one of the most suitable ways to tackle this problem is not to develop new methods but to extend existing methodologies.In this thesis an extension of the Object Modeling Technique (OMT) is developed, called OMT-A, which is able to model active rules.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

In modern leadership research, leadership is often viewed as a social construction, and under this paradigm various researchers let the media play a central role in constructing leadership. Meanwhile, the question of how the media actors do this is left unanswered. We explore the question of how and why the media construct leadership, from the vantage point of the media actors themselves, and the conditions they work under. Different mechanisms for media construction of leadership are identified in previous research. Through interviews with business journalists at Veckans Affärer, we find recognition for some of the explanatory mechanisms: namely that personification of a CEO facilitates the work of journalists (and sells papers), that personal drama captures reader demand, and that the CEO of a listed company consciously cultivates his or her personal parallel self.

The essay studies Romania and the Roma in the country as a minority from an Europeanization perspective.The aim of the essay is to study EU´s impact on Romania in general through Europeanization and to illustrate this Europeanization by studying the situation of the Roma in particular.The paper focuses on Romania´s Europeanization process and the Roma as a minority. It looks at how these mechanisms have affected Romania´s efforts to prohibit discrimination and to promote Roma´s rights.Heather Grabbes´s Europeanization mechanism; models, money, gate ?keeping, benchmarking and monitoring, advice and twinning is the framework for the essay. Besides this Claudio Radaelli´s definition is used because it is broad enough to cover different areasThe conclusion is that Europeanization has affected Romania in its adaption to EU membership. Romania has been affected by a top-down Europeanization process.Regarding the Roma the conclusion is that the mechanisms have pushed Romania to focus more on the Roma.