The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

In 2008 the National Library of Sweden decided to give upClassification system for Swedish libraries and start using DDC(Dewey Decimal Classification) from January 1 2011. Thisdecision has influenced the whole Swedish library system and longbefore the National Library of Sweden took this decision thequestion had been thoroughly discussed and debated in Librariancircles.The aim of this thesis is to find out which arguments have beenintroduced in the debate, if the discussion has changed from beforethe decision to go over to DDC was taken to after wards, and if sohow it has changed. My thesis will discuss the following threequestions:? Which arguments were brought forward in the debate,both for and against a transition?? How has the debate about the Swedish libraries?transition from Classification system for Swedishlibraries to DDC changed from before the decision ofthe Royal Library was taken to after?? What conclusions can you draw from the debatewhich has been led about the transition to DDC?The empirical material consists of six articles dealing with thetransition to DDC and in the analysis of this material I have used atext analyses, analysis of. The analysis shows that more or less thesame arguments for and against have been used in practically allthe articles, and the debate has not changed very much.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

This essay examines how the critical reception of French nouveaux réaliste-artist Raymond Hains 1961 exhibition La France déchirée has been articulated at two historically separate occasions.In her 2010 book Nouveau Réalisme, 1960?s France and the Neo-avant-garde, art historian Jill Carrick examines the fundamental impact the founder of nouveau réalisme ? French art critic and theorist Pierre Restany ? has had on the movement?s historical reception. According to Carrick Restanys writing established an interpretive framework that remained more or less intact for several decades. In addition to a closer analysis of the movement?s critical reception during the 1960s?, Carrick provides a set of new, alternative readings of a number of nouveaux réaliste artworks, which all originates from a position outside of Restanys interpretive framework.

BACKGROUND: Today?s societal changes, including high rate of change and increasing information flows, are increasing the demand on the individual mental capacity. It becomes increasingly difficult to analytically process all the different dilemmas and everyday decisions as individuals have a limited mental capacity available to make these decisions. Thus, it has been suggested that ego-depleted relies more heavily on intuition, which is less burdensome, when making decision. However little is known about to what extent intuitive decisions differ from analytic.

The aim with this study is to examine and analyze how the employees at two residential care homes for unaccompanied refugee children work with the children during their pending decision for asylum in Sweden. The purpose is to gain insight into the employees? daily work with the target audience and how they handle decisions with the children. The method to collect data is to carry 6 interviews with the employees at the residential care home. The interviews were semi-structured with purpose of letting the interviewee lead the content of the interview.

The content of this essay is the critical treatment of ritual research in Uppåkra during the Iron Age in relation to Charlotte Fabechs research.From what has been concluded for Uppåkra a condensed chart of Uppåkra's rituals is produced. This chart is compared with what Fabech has put forward for Southern Scandinavia. Fabech's categories and theory have been widely used by the researchers of Uppåkra, and this is critically examined.The most important conclusion is that the similarities between the Uppåkra research and Fabech picture are not great. This source critical point indicates that the massive use of her research in order to explain the rituals in Uppåkra can have been misdirected. The mismatch is mainly due to the fact that places like Uppåkra is of extraordinary character..

The purpose of this Master's thesis is to examine the decision-process concerning public art in Borås municipality. My questions have been from where the initiatives come, who the decision-makers are, how the decisions are taken and which questions are discussed. I have examined this through partly interviews with the members of the deciding organ in Borås municipality, partly through literary studies. I have also analysed texts such as debates and protocols from the Swedish parliament. I have also been present at two of the committees meetings.

On the 15th of May 2011 the former leader of the International Monetary Fund, Dominique Strauss-Kahn, was accused of sexually assaulting a maid in a hotel room in New York. Strauss-Kahn was cleared of all charges on the 23rd of August 2011 since it could not be proven that he had forced the maid to have sexual relations with him.The purpose of this study is to examine how the case was framed in two Swedish newspapers, Svenska Dagbladet and Aftonbladet. Svenska Dagbladet is a broadsheet newspaper and Aftonbladet is a tabloid newspaper. The purpose of this study is also to find differences and similarities in the framing of the case in broadsheet newspapers and tabloid newspapers.The study is primarily based on two different theories; the framing theory and the tabloidization theory. The method used is critical discourse analysis based on van Dijks theories and methods.

The number of ideas at innovative companies usually exceeds the amount of available human ormaterial recourses, this include ideas for development of new products. Since they are not able to doeverything they want to do they have to choose between ideas to develop new products. This includesthe decision on when to start, stop or kill a project as well as the thought process of prioritizing betweenongoing and potential projects.Project Portfolio Management (PPM) is an organizational process, with the purpose of systematicallyorganizing and running the activities that aim to evaluate, select and prioritize ideas and projects fordeveloping new products. PPM include four major goals to be fulfilled; Maximizing Value of thePortfolio, Achieving a Balanced Portfolio, Achieving a Strategic Alignment and Running the RightNumber of Projects.The purpose of the thesis was to develop a more visual and formal PPM process for the early stages inproduct development in one department at St Jude Medical AB, Sweden.The thesis was conducted by following a methodology known as Process Modules. The methodology isan approach for developing a PPM process that fits a specific company.

Zetterberg's Industri AB believe that capital and lead time will be reduced by implementing Kanban. Therefore, it was an investigation to prove that Kanban is an effective method. In this work a research had to be done to show how the material supply system looks like today and to explore the subframe components to see which components that are interesting from Kanban viewpoint. Previous orders of subframes were investigated. Therefore, it was a list of the various components of the previous orders for the subframe.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

Essay in Political Science C by Peter Nilsson, spring 2008.Det offentliga samtalet ? en argumentationsanalys av artikuleringen kring Kristianstad ArenaTutor: Stig MontinThe purpose of this essay is to examine the public deliberation of Kristianstad Arena in the local newspaper and clarify who the actors are and what kind of arguments they express. Further I intend to find the differences between the actors and the kind of arguments they use. To fulfill the purpose I?ve used three minor questions which are; a) which actors participate in the public deliberation about Kristianstad Arena, b) Which are the arguments emerge, c) Which clear differences in the arguments is there between the actors? To find my answers I?ve examined the local paper during a period of four months.

The aim of this essay has been to surrey the perspective of view the special education teachers have on the tree concepts of special education, compensatory-, critical and dilemma perspectiveThe questions that have been covered in this study areWhat does the concept of special education means for the special teachers? What does the concept of mathematic difficulties means for the special teachers?What does the concept of the diagnostics of dyscalculia means for the special teachers?A qualitative research method has been used to answer the questions in this essay. In the purpose to get the most out of the study..

        This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..