The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The aim of this essay is to study how parents to children with learning disability experences the support they get from society. My main question has been: what kind of support offer does society offer this parents? What is good and what is less satisfactory in this support? The study is based on a qualitative method. Five parents with children who has learning disabilities has been used as base. The material has been analysed with a narrative, hernmeneutic perspective.The study concludes that the parents, use in this case, find that society does not offer the necessary understanding for their problem of their family.

The stability of railway embankment is essential for safe transport. In order to ensure safe transport, water should be allowed to freely drain. Furthermore, as the engine driver has to be able to see signs, and people working on the embankment are supposed to easily see flaws on the rails to ensure safety for the passing trains, plants should not be allowed to grow on the embankment. In Sweden there are 12 000 kilometers of railway tracks and 25?30 % of them are treated for weed control every year.

This study aims to examine how adolescents with diabetes describe and value their experience of participating in a support group and how they describe the issues of being a teenager with diabetes. This is a qualitative study and we have interviewed three young women who have been participating in a support group. The results of the interviews were analyzed through a phenomenological method and then compared to earlier research and interpreted through symbolic interactionism and Erikson's development-theory, which were our theories of choice. Our findings support earlier research when stating that support groups are important and necessary for adolescents with chronic illnesses. Our interviewees stated that they think that one of the most important benefits of support groups is to meet other people in their situation; same age and same chronic illness..

The main aim of this bachelor thesis is to describe through a quantitative study the extent of support received by foster families, their opinion of the support and any areas that might need improvement. The foster families receive foster care support through a private agency. We concentrated on the following areas of support; education, health, contact with the children?s biological relatives and behavioral difficulties. These four areas have, in previous research, shown to be problematic for foster children.

In addition to all our soldiers and officers who do military services abroad there are a lot of people who are affected by their choice to contribute, namely their next of kin. This report deals only with those who are next of kin to those who perform service abroad. The purpose of this study is to investigate the relatives' need for emotional and social support as well as practical and economical support. The main question is What kind of practical/economical and emotional/social support do close relatives require when a relative does military service abroad? The method used in this paper is a qualitative research interview.

As a consequence of the exports of Saab AB?s airplane 39 Gripen the departmentFATPA has grown and developed substantially in a short period of time. With the aim toclearly define and describe the establishment and its new work procedures and routines,which are meant to be applied after the turn of the year 2005/2006, FATPA is aiming todevelop a management model which will contain the above. The purpose of themanagement model is to describe how the department FATPA wants to work, especiallywith consideration to the department?s management.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

The purpose of this thesis is to examine and present the oportunities of solvingcontrol problems using Modelica. This is done by creating some demonstrationexamples with exercises. These examples should cover as many types of controlproblems as possible. The exercises are aimed for people with basic knowledgein modeling and automatic control engineering but with little or no knowledgein Modelica. There are different types of Modelica implementations and the onesused in this thesis are OpenModelica and MathModelica..

The purpose of this study is to investigate? how a professional librarian can support the work with pupils, age six to twelve years, in their reading and linguistic development? how the conditions at the school have to be for this to become possible? what kind of attitudes the teachers have, and how they relate to the impact of a librarian for the pupils reading and linguistic development.The methods used are analyses of steering documents concerning school libraries and analyses of the means of the local school culture. The latter has been carried out by literature studies and through interviews of eight teachers and two school librarians. The result of the interviews showed a limited insight into how a professional librarian can support and assist teachers and pupils in the work with reading and linguistic development. They also showed the influence of existing traditions and local school culture for the use of a librarian?s services, and also how all the teachers, once they have become used to the services a librarian can provide, now find their support invaluable.

Modern air battles are very dynamic and fast, and put extreme pressure on pilots. In some unpredictable situations, like new discovered threats or mission plan deviation because of enemy aircraft, the pilots might need to replan their predefined flight route. This is very difficult, if not impossible, to do since numerous factors affect it. A system that can help the pilots to do such a thing is needed. Previous work in this field has involved methods from artificial intelligence like A*-search.

Skanska is using work schedules that are specifically designed for employees in the production. These work schedules are called best practice. These are guides containing technical descriptions, design references, capabilities, etc. for work activities. This support function facilitates the work preparation and planning of future work.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Background:Breast milk has many good qualities and recommendations declare that breast milk alone is the most favorable choice for newborn babies up to six months of age. When the mother can´t provide her own breast milk for her baby, donor milk is a valuable source. Unfortunately the demand is often higher than the supply and thereby milk banks suffer from shortages. Aim: Highlighting women's experiences of being milk donors. Method: The study has been conducted as a literature review in which existing research has been used.