In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.

The purpose of this study was to analyze the impact of learning on open-field activity among pre-school children varying from 3 to 5 years old. Altogether 25 children, 13 girls and 12 boys, entered the test from three different preschools in Dalarna. Six of these children represented the control group. The children were asked to learn 2 tasks, 1 visual memory task and 1 spatial constructing-kit task. Before, between and after the tasks, the children were allowed to move freely in the open field.

The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.

I denna rapport utreds olika metoder för att kunna reglera vattennivån i vattenkraftverket Avesta Lillfors i Dalarna. Två kraftverk ligger endast 900 m uppströms och detta gör att svarstiderna blir korta och regleringen blir lätt nervös. Att använda sig av vattennivåreglering i ett kraftverk för-enklar dess styrning då anpassning till inflödet sker automatiskt.En flödestabell har tagits fram genom mätningar i turbinen, med hjälp av Winter-Kennedy-metoden. Denna tabell används för att kunna fram-koppla regulatorn och därmed dämpa stora variationer i inflödet. Dessu-tom har en modell av älven skapats och testats med en återkopplad PID-regulator.

Today's society is characterized by constant changes. In order to adapt to the development, organizations must continuously come up with innovations and invest in new projects. As a result, the responsibility of organizations' leaders has increased. Parallel with this development, more and more firms incorporate mindfulness in the organizations, and many managers choose to practice mindfulness themselves. This case study is based on interviews with business leaders that have completed a course in mindfulness.

This study, a document analysis with a qualitative approach, explores children, under 18years, who have been subject to measures of child welfare in the city of Malmö during theyears 1935-1937. It also explores the school's role in this context. The questions that the studyis guided by is: How was children described in the Child Welfare documents in Malmö duringthe years 1935-1937? And what role did the school have in Child Welfare work and whatmotivated this? The theoretical approaches are Foucaults theories of power, control anddisciplining.It appears from the study that the school and child welfare authorities had a close cooperationwith the purpose to control the upbringing and disciplining of the children. It was through theupbringing that the deviant child would become a "normal", docile and good, industriouscitizen.

För att svenska företag ska kunna konkurrera med företag som har produktion i lågkostnadsländer måste företagen bedriva en effektivare produktion.Syftet med totalt produktivt underhåll (TPU) är att öka företagets lönsamhet genom att höja produktiviteten. TPU är ett arbetssätt där alla medarbetare ska engageras för att minimera störningar och haverier så att utrustningseffektiviteten kan höjas.Syftet med rapporten är att utvärdera implementeringen av TPU på ABB Cewe-Control i Nyköping och ge rekommendationer för den fortsatta implementeringen. Som grund för analys och slutsats har en fallstudie på ett pilotavsnitt genomförts. Fallstudien byggs upp till största delen av kvalitativ data i form av deltagande observationer, enkäter och intervjuer.Ledningens engagemang är den mest centrala faktorn i implementeringen av TPU. Produktionsledningen på ABB Cewe-Control måste tydligare visa engagemanget i aktiva handlingar för att en förändring ska kunna ske.

This paper aims to give a comprehensive view in which extent Swedish legislation concerning trafficking in human beings (Brottsbalken 4 kap. 1a §) is efficient. Qualitative interviews have been carried out with professionals within the judicial system in order to comprehend various aspects of efficiency relating to legislative validation of trafficking regarded human beings. Consent, coercion and control brings up miscellaneous issues. Personal observations by authorized people within the area was therefore viewed and found to be highly essential.

The purpose of my study is to explore teachers reasoning regarding the motivation of students in religious education. I investigate the teachers' expectations of the students' behaviors which are being judged by the teachers, in order to assess whether the students their classes are motivated or not.                      In order to present views of the teachers? reasoning, the study uses qualitative method and is based on interviews, conducted with eight different high school teachers.The results show that teachers tend to expect the motivation of the students to contradict their own expectations before starting a course or they presume that the expectations are going to be confirmed in class. Furthermore teachers seem to have preconceived ideas regarding how motivated or un-motivated students behave in class.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Kompaniledningen har uppträtt som förmyndare för hela förbandet och har ej lämnat ansvar till helt vuxna soldater som alltså inte är grundutbildnings-ungdomar. Från början jobbade vi alla järnet men befälen körde GU-stuket och tog civilisten ur oss varvid självständigheten och initiativförmågan försvagadesDessa ord från soldater finns nedtecknade i avhandlingen Militärt ledarskap som undersöker ledarskapet under internationella insatser och påvisar en brist i ledarskapet. Försvarsmaktens nya personalförsörjningssystem innebär att förbanden kommer att bestå av anställda soldater och den erfarenhet som Försvarsmakten har av anställda soldater är från de som befunnit sig på internationell tjänstgöring. Ett framgångsrikt ledarskap under internationell tjänstgöring torde därför kunna verka som en inriktning för hur ledarskapet skulle kunna vara i den nya Försvarsmakten.Denna uppsats söker svar på hur en chef som uppskattas av anställda soldater kan vara, om utvecklande ledarskap är aktuell som modell och om uppdragstaktik är en metod att leda anställda soldater med. Slutsatserna är att soldater uppskattar ledaregenskaper som ärlig, rättvis, förebild, engagerad och lyhörd.

Reading difficulties is the most common learning difficulty in the western world and it is common that people with reading disabilities also exhibit arithmetic difficulties. Different theories about the cause of the relationship exists, one theory describes the importance of good phonological ability in reading as well as in arithmetic, while another theory describes the importance of a reliable number system and that only a subgroup of students with reading disabilities also have difficulties with arithmetic. The purpose of this study is to investigate how students with reading difficulties (RD), without any known mathematical difficulties, perform on mathematical tasks relative to a control group. The study was theoretically grounded on the Triple code model (Dehaene, 1992), which is a model for numerical information processing that describes how various numerical and arithmetic tasks are processed through three distinct representation systems in the brain, a verbal and a visual representation system and a quantity system. Reading skills, phonological skills, arithmetic skills and number processing skills were examined in 61 students through a variety of tests.

BackgroundType 1 diabetes is a chronically disease that often occurs in early life. In every year around 77.000 children in the world is estimated with type 1 diabetes. When a child gets a chronically disease it affects the whole family, specially the parents who will be the child's caregiver.AimThe aim of this study was to describe parents experiences of living with a child with type 1 diabetes.MethodA literature review was carried trough based on 10 qualitative scientific articles. The articles were analyzed and two main themes and seven subthemes emerged.ResultsAll parents experienced that they needed some kind of support particularly early in their illness. They felt it was a big responsibility to take care of their child with diabetes and parents often felt anxiety and fear associated with the disease.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.