SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

AbstractEssay in Political Science, autumn 2010. ?ALBA ? A regional integration project with good conditions?? Autor: Anna Sjögren. Course: Political Science, C-level, Tutor: Sten Berglund An essential part of the political science research on regional integration has been about why states join economic unions and what forces drive the process of integration. This essay is a case study on the Latin American regional integration project called ALBA.

Between 1965 and 1975 a major housing project was carried out in Sweden to resolve a major housing Crisis, the so-called one million housing program (Swedish: miljonprogrammet). To raise the standards and create a more attractive housing in these areas is currently a very relevant topic in Sweden.Evidence-based design is the process of basing decisions of the built environment on credible research and studies to achieve the best possible outcome. This method is primarily used in the healthcare sector to improve quality of care and reduce costs by creating healthy environments.The possibility of refurbish apartment buildings from miljonprogrammet using evidence-based design has been studied by means of an extensive literature review and a closer examination of the residential area, Husby in Stockholm, which has been chosen to represent the miljonprogrammet in its entirety. Furthermore, the evidence-based research has been limited to seven fields; nature, noise, color, wayfinding, safe environment, daylight and thermal comfort which has been assessed to be applicable on housing. In order to obtain a comprehensive overview of the different fields, four different subjects were chosen to investigate further within each field; research and studies, laws and regulations, constructional aspect and Husby.

AbstractÖrebro UniversityDepartment of HumanitiesMedia and Communication StudiesBachelor Thesis, Spring 2007Title: Bajen is the name ? The study of the information business of a professional soccer clubBy: Erik Johansson and Markus WelinSupervisor: Göran ErikssonPurposeThe purpose of this essay was to examine how a professional and multinational sport organisation works to present a positive image of it. The object of our study was Hammarby, one of the by media most intensive covered Swedish clubs. We have also investigated the relation between the sport communication strategies and the media.TheoriesWe have used prior research in the areas of sport and media, Sport Management, journalism and Public Relations. We have also applied Public Relations and Marketing theories.MethodWe chose to use the methods of qualitative interviews, and participant observations.

The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment.

Collaboration is a form of organization on the rise in Sweden. For health care, it is ofinterest to collaborate with industry to ensure that needs for specialist education andtraining are met and that products developed meet the relevant requirements.Conversely, industry actors have an interest to have a close collaboration with healthcare in order to gain insight into customer needs, provide information about theirproducts and to test products in development.The starting point of this study is an agreement and regulatory framework for formsof collaboration between public health care in Sweden in general and thepharmaceutical industry, the medical device industry and the laboratory technologyindustry. The research questions concerns how this agreement has evolved and theprocess surrounding its emergence may contribute to knowledge about collaborationas a form of organization and the relationship to concepts such as legitimacy,corruption and institutional theory.By tracking the emergence of the current regulatory framework genealogicalthroughout history, the study uncovers how the agreements have played a role in andcontributed to the legitimization and institutionalization of collaboration practices andhow crises have changed the shape of the practices. A theoretical treatment ofrelevant concepts such as legitimacy, institutionalization of practices, corruption andstigmatization of organizations form the basis for an interpretation and analysis of theprocess.The conclusions of the examination of the historical process that led to the currentagreements contribute to empirical knowledge of how crises and stigma affect thelegitimacy of collaboration practices and how the repair of legitimacy can be donesuccessfully after a Crisis. The treatment of the empirical material is also a historicalsource for the development of ethics agreements between public health care andpharmaceutical industry and the medical industry in Sweden..

Bakgrund: I över ett halvt sekel har rökningens skadeverkningar varit kända, menfortfarande är det många i alla befintliga samhälls- och åldersgrupper som röker. En rökarebörjar ofta med detta tidigt i livet och rökningen vidmakthålls med påverkan från inre ochyttre faktorer. Rökning är det största förebyggbara folkhälsoproblemet och orsakar en storsjukdomsbörda trots en minskning av rökning nationellt i Sverige och globalt den senastetiden. Syfte: Syftet med litteraturstudien är att beskriva mindfulness, medveten närvaro, ochdess inverkan vid rökavvänjning. Metod: En allmän litteraturstudie där vetenskapliga artiklaranalyserats och essensen av resultat sammanställts och ordnats i teman.

The current financial Crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

Engblom, Gustav (2009) De nya riksdagspartierna och den politiska dagordningen ?The new parilament parties and the political agenda.?1988 and 1991 the swedish parties Miljöpartiet, Ny demokrati and Kristdemokratiska samlingspartiet made it over the 4 percent threshold and successfully entered the Swedish parliament. Sweden was once described as one of the most stable political systems in the world, but the parliament elections of 1988 and 1991 showed that Sweden was no exception from the growing instability in west democratic political systems.The stability and instability that followed in the west democratic political systems is believed to be explained by the political parties? efforts to adjust to changes in their political environment. This has lead them to cartelize and the cartel party is believed to prefer stability over triumph for various reasons.The established political parties are believed to be able to manipulate the political agenda in such a way that political topics that would have caused great turbulence in the political system, if debated, are kept away from the political agenda.

 The 2008 U.S. Presidential Elections were in many ways special, where the USA got its first president of Afro-American origin, Barack Obama. The elections will also be historical since the great use of social medias - as the community Facebook, the video sharing site YouTube and web based diaries, blogs - broke through during the campaigns. This study's purpose was to examine how a few members of the Swedish parliament described the result of the Presidential Elections in their blogs. The main question - how the election results were described in the blogs - was divided into three themes, created on the basis of the blog's content.

The aim of this study was to describe and to analyze needs and social efforts concerning unaccompanied/separated asylum-seeking children. The responsibility for the reception of this target group was transferred on July 1, 2006 from the Swedish Migration Board to the municipalities that sign an agreement with the Swedish Migration Board. Eight qualitative interviews were carried out with representatives for transit-residents and assigned municipalities in Skåne. Our main questions were: How has the reception of unaccompanied/separated asylum-seeking children been planned, how do the municipalities and the transit-residents consider their needs and what is the level of qualifications and competence within the municipalities in order to work with unaccompanied/separated asylum-seeking children on the basis of social efforts? We chose to clarify our findings on the basis of the attachment theory, which is applicable during the critical emancipation phase that the vast majority of the unaccompanied/separated asylum-seeking children find themselves in.

This study is about children that have been forced to flee to another country, due to conflict, poverty or natural disasters, without their families. They are known as unaccompanied refugee children. The aim of the study is to, by focusing on individual children's feelings and experiences of being forced to flee create greater knowledge and understanding of what is hidden behind some of the statistic of migration.To answer the aim of the study, I used the following research questions: How is a child affected by being forced to leave home and to flee to a foreign country? How does an unaccompanied refugee child perceive the exodus? How do the unaccompanied refugee children handle their situation during the flight and at arrival in Sweden?The study is based on a qualitative method and consists in semi-structured interviews with five unaccompanied refugee children aged 17 to 21. The theoretical framework is based on three theoretical concepts; refugee Crisis, identity and coping.The study results show that these children are a very vulnerable group, who were forced to be exposed to several losses and traumas.

Denna studie avser att undersöka hur arbetsförhållanden för sportjournalister i Sverige ser ut. Den avser även att se huruvida det skett några förändringar över tid, i takt med ett förändrat medieklimat med teknisk utveckling och en hägrande "tidningsdöd". Uppsatsen bygger på frågeställningen "Hur ser yrkesverksamma sportjournalister på sina arbetsförhållanden i relation till det föränderliga medieklimatet?" och "Hur ser sportjournalister på nya digitala verktyg såsom sociala medier och ökad profilering i samband med den digitala utvecklingen?Arbetet baseras på sju stycken kvalitativa intervjuer som konstruerats efter teori kring sportjounalistik, mediekonvergens, samt en tidigare studie av David Hesmondhalgh & Sarah Baker om arbetsförhållanden i de kreativa näringarna i Storbritannien. Intervjurespondenterna bestod avav sju stycken sportjournalister, med minst tio års erfarenhet av yrket.Studiens huvudsakliga resultat visar att sportjournalister idag ofta har väldigt späckade arbetsdagar, med många timmar och fler arbetsuppgifter än tidigare.

AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic Crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.

The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and Crisis and it can also help to handle requirements from authorities, the market and others.