I vår studie har vi försökt att klargöra vilka roller de förtroendevalda revisorer och de sakkunniga har i den kommunala revisionen. Vi har funnit att det finns en del problem när det gäller de förtroendevaldas brist på kompetens och oberoende. Dessutom är de sakkunnigas påverkan under revisionsprocessen väldigt stor, vilket kan leda till att revision genomförs enligt samma mallar i flera olika kommuner och kommunen inte får den särpräglade granskning som den kommunala revisionen är tänkt att resultera i..

Studiens syfte är att, på den amerikanska marknaden, undersöka vilka publika finansiella nyckeltal som påverkar ett företags långsiktiga kreditbetyg. Studien ämnar även, i samma kontext, utreda hur nyckeltalen förhåller sig till varandra. Den teoretiska referensramen består av tidigare forskning och som metod har en multipel linjär regressionsmodell använts. Empirin är baserad på företag på amerikanska S&P 500. Slutsatsen är att det med 8 finansiella nyckeltal är möjligt att förklara ca 65 % av ett kreditbetyg..

Utifrån varumärkesteorier undersöka vilka konsekvenser H&M´s beslut att lansera sitt nya varumärke COS som ett fristående varumärke utan någon synlig koppling till H&M har haft på konsumenternas uppfattning om varumärkena. Vi dragit slutsatsen att konsumenterna påverkas positivt av H&M´s val att övergå till ett House of Brands och lansera COS som ett fristående varumärke. Den osynliga, men samtidigt tydliga kopplingen är en viktig framgångsfaktor..

A comparison of strategic alliances and mergers & acquisitions and their impact on shareholder value has been done. By using an event study methodology, the announcements of these strategic approaches has been analysed in order to understand which strategic approach affect shareholder value most favourably..

The aim of my study is to critically analyse the discourse behind two different integration projects in Sweden, by using post colonial theory. My hypothesis is that many projects intended for increased integration includes a view of immigrants as the ?Others? which can be seen in how one talks about integration and culture in the discourse behind integration projects.The first of these two projects aims at increased diversity in the cultural sphere, organized on at state level. The purpose of the second project is to increase the communication and results for schools in areas with a high rate of immigrants in Malmö. In my study I make a discourse analysis of the discourse behind these two projects and study how they are motivated and how one conceptualise culture and integration in these documents.

Uppsatsen analyserar tre fall av krisreklam från företagen Mercedes, Shell och Skandia utifrån försvarsretoriken och bildsemiotiken. Uppsatsen föreslår, diskuterar och analyserar termen krisreklam, vilket är uppsatsen främsta bidrag. Krisreklamen är ett budskap publicerat i ett köpt medium i syfte att påverka image. Vidare analyserar uppsatsen trovärdigheten i de tre krisreklamannonsernas budskap..

Idag riktas allt mer fokus i samhällsdebatten och i politiken på personer medallvarlig psykisk sjukdom. Man debatterar dels hur samhället skall kunna tillhandahålla enhögkvalitativ vård och ett bra omhändertagande, men också ur ett samhällsekonomisktperspektiv. Den psykiatriska slutenvårdens kostnader är höga och debatten handlar ofta omhur dessa kostnader skall kunna reduceras.Denna studie vill titta närmare på om metoden Case management enligtAssertive Community Treatment (ACT) kan bidra till att den psykiatriskaslutenvårdskonsumtionen minskar för personer med allvarlig psykisk sjukdom. För attgranska detta har intervjuer med fyra brukare använts där frågeställningen var fokuserad påderas subjektiva upplevelser av att erhålla Case management enligt ACT under en period avtre år. Vidare granskades skattningar enligt Kvalitetsstjärnan som utförts under en tre årsperiod.

In 2009 The National Land Survey of Sweden, Lantmäteriet, commenced a project intended to provide a new digital elevation model (DEM) of Sweden. The method chosen for the project was airborne laser scanning (ALS). In addition to information about the land surface the project will also provide information about the forest, this as a by-product. This data can be used to estimate forest variables such as height and volume. The estimates are often more reliable than what is standard today. This study is based on interviews with employees and members of the forest owner association Södra in southern Sweden.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

This review article presents the splicing process during messenger RNA maturation and how it is regulated by different Cis-regulatory RNA-sequence elements and splicing factors. A more detailed description of the process alternative splicing and its importance to the function of genes from the model organism Arabidopsis thaliana is also given. A single eukaryotic gene can by the process alternative splicing (AS) give rise to a number of functionally mature mRNA-molecules, which in turn encodes for structurally and/or functionally different proteins. During the course of evolution, the process alternative splicing has thus shown to be effective in increasing transcriptome and proteome diversity of most eukaryotic organisms. This suggests therefore that the dominant theory in molecular biology, a gene encodes for a protein, needs to be corrected.

Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they?ve been able to successfully avoid catastrophes in environments where normal accidents can be expected due to complexity and risk factors.The aim of the thesis is to improve the risk management at Apotekens Service by applying theories from HRO and safety culture. In July 2009, following the re-regulation of the Swedish pharmacy market, Apotekens Service AB was appointed national pharmacy infrastructure supplier for the Swedish health care system.

Uppsatsen handlar om hur callcenter inom banksektorn skapades, hur de ser ut idag och hur framtiden ter sig. De företag vars callcenter studeras är: Föreningssparbanken, Handelsbanken, Nordea och SEB. Metoden är för studien är induktiv och kvalitativ. För att inhämta empiri och vi använt oss utav en kombination av semistrukturerade/ostrukturerade intervjuer. De teoretiska källor vi har använt oss utav är till exempel Mintzberg och Morgan..

In this paper, I have proposed a way of interpreting the philosophical subject of the Discours de la méthode that has remained relatively unexplored by contemporary commentators. By investigating the subjectivity that is expressed through Descartes? use of architectural metaphors, I laid bare some of the difficulties inherent in its discursive structure, as well as suggesting that the cogito in fact repeats and inscribes itself into this structure. In this context, the metaphor of the road (or travel) takes a supplementary role in relation to the architectural metaphor, marking the very conditions of existence of the architectonic subject. The subject, in order that it may establish itself as ?pure? and ?independent? thought, is dependent on a certain ?forgetfullness?; that is, only by forgetting its constitutive dependence on the diversity and historicity that is signified by the metaphor of travel, can it establish itself as its own source.

In Sweden and in Scandinavia the amount of tree species are rather few. However many different forms of trees arise due to mutations and gives rare appearances like cut-leaved and hanging forms. In some cases these trees are interesting as cultivars and a few of them have become popular garden trees. The knowledge of the original trees and early propagation is meagre.In this study a selected group of trees were found through search of literature. Eight tree forms were chosen and investigated in situ.

Innovation has been identified as one of the key factors for economic growth long ago. However, the emergence of ?knowledge century? further strengthened the role of the concept since proper management of the knowledge is essential to make the best out of the innovative capacity of the companies as well as the countries. This necessitates a balanced intellectual property rights (IPR) systems, since these rights provide the basis to solve the market failures faced by innovating firms by creating property rights over knowledge. There is an inherent dilemma between invention and diffusion.