Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

The Swedish Transport Administration manage nearly 4,000 railway bridges in different condition and age around the country. These bridges is in constant need of maintenance and requires continuous inspections. This thesis is designed as a damage investigation on a single-track railway bridge south of Solvarbo in Säter municipality. The railway bridge is in operation and serves over 10,000 trains a year, everything from speed trains to freight trains. The bridge is built as a beam bridge, simply supported over a road.

Even though terrorism has been on the political agenda for several years there is no general accepted definition of the phenomena of terrorism. Several scientist do also apply that terrorism have changed after the 9/11-attacks. The purpose with this thesis was to analyze and compare the image of terrorism represented by the United States, United Kingdom, Sweden and Norway, in an attempt to draw conclusions about similarities and differentials. The material that was used was these four nations individual counter terrorism strategy. This was made by using idea analysis and self constructed dimensions based on earlier science about security, terrorism and international law.

This thesis, titled ?Change, choice and conditions?, is written by Lina Skantze and Bianca Zandén. The study explores the process in which individuals? attempt to end their criminal career, focusing on the interplay between path of life, choices, and conditions. The method is qualitative, and the empirical material consists of interviews with four young adults that all have experience of criminality.

The capacity to extract information from vehicles has the potential to be very beneficial. Performing analysis on information about fuel usage, emission values and other driving properties of a vehicle can lead to great economic and environmental benefits.This report contains descriptions of two prominent systems for retrieving information of this nature from a vehicle, On-Board Diagnostics and FMS-Standard, and of an implementation of FMS-Standard.The conclusion drawn after this investigation is that these systems do indeed offer access to the benefits mentioned earlier, although to varying degrees and with differing prioritisation..

Women today feel that their urban surroundings are unsafe, and because of that they use different strategies to reduce the risk of being exposed to criminal acts towards them. The focus of this study is to develop an understanding of the insecure feeling that women feel and what that feeling might originate from. By using previous research and theories we have been able to incorporate a gender perspective on the study this because the gender role is central to understand women?s feelings of insecurity. The purpose of the study was to develop a deeper understanding of women?s sense of safety and insecurity.The central questions of the study are1.

Syftet med studien är att se hur Kriminalvårdens säkerhetsavdelningar kallade Fenixavdelningarna legitimeras, genom att göra en kritisk diskursanalys av synen på fångarna som placeras där. Vi gör det för att skapa en förståelse för de diskursiva processer som påverkar den kriminalpolitiska utvecklingen. Avsikten var att se till diskursen om de Fenixplacerade i ett dialektiskt förhållande till de institutioner som upprätthåller en särskiljning av fångarna inom fängelsesystemet. Studien är genomförd utifrån en kvalitativ ansats med Faircloughs metod av kritisk diskursanalys utifrån ett socialkonstruktivistiskt förhållningssätt. Den teoretiska ram som används är bland annat Foucaults teorier om den disciplinära makten, Goffmans om stigmatisering samt Maslows psykologiska teorier.

There are several typical ideas about the suburb. The suburb is often associated with criminality and other social problems such as segregation. The purpose of this essay is to study the picture of how the suburb is constructed in a media context. The method used to answer the purpose of this study is critical discourse analysis, based on the thoughts of Norman Fairclough. The central theoretical ideas for this study are representation, stereotypes and racialization.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

It is very important to get the work environment into the daily work, not least in the construction industry. The purpose of this report is to identify how the process with work environment works. It will identify and clarify the problems that exist.In my work, I have studied how the NCC Östergötland is working with these issues. The focus of the report is on my interview and survey questions. My conclusion and discussion is therefore based on the answers I collected and compared.

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.

This master thesis is written at the Royal Institute of Technology during the spring and summer of 2008.The assignment was to investigate what factors on a broadband market determine how well it performsin terms of how many people have access to broadband. These are the factors that determine whetheror not a country or market will be able to achieve a high broadband penetration. The purpose of thisthesis was to establish a better understanding for what a market should look like or how a strugglingone can be complemented in order to succeed.As a foundation for this investigation, a group of benchmark countries were chosen and evaluated. Inaddition to this, a group of, developing MENA2-countries were chosen and evaluated. Finally, interviewswere performed with some of Sweden?s leading internet service providers, the regulatory agency andinfrastructure company, Skanova.Among the benchmark countries were Sweden, France, Canada, South Korea and Japan.

The struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

The purpose of this paper is to study what the press in Sweden wrote about counterfeiting from 1944 to 1950. By studying how the newspapers wrote about the crime of counterfeiting, the paper aims to give a glimpse of how counterfeiters worked and got their notes in circulation. The analysis is based on a theoretical perspective of a "we" and "they" in which Sweden is compared to the opposite abroad. The paper examines how the security of Swedish banknotes is discussed in Swedish news articles and how they describe counterfeiters and passers. The paper examines forty one newspaper clippings from the period 1944-1950 from twenty five different newspapers from different parts of the country.

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.