The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

De flesta politiska riktlinjer har idag en hållbar samhällsutveckling som övergripande och gemensam nationell ambition. Det innebär att uppsatta mål för ekologisk, ekonomisk och social hållbarhet ska nås i samverkan mellan aktörer från olika sektorer och på olika beslutsnivåer. Att förstå vad det innebär på lokal och regional nivå, och hur man kan nå de målen, är inte så enkelt. Syftet med denna studie är att skapa ett underlag som kan användas i arbetet med hållbar landsbygdsutveckling, inom den informella regionen Bergslagen i Sverige. Hinder och möjligheter för hållbar landsbygdsutveckling har analyserats genom att arrangera fokusgruppdiskussioner med olika intressegrupper i samhället.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

This paper is about Soren Aabye Kierkegaards (1813-1855) philosophy regarding the relation between the aesthetic and the ethic stage. The result of the essay is a modification of the aesthetic problem. The suggestion is to convert part of Kierkegaard?s metaphysical claims into an epistemic approach. An epistemic approach means to hold a position of well grounded stipulative beliefs.

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

As Sweden has become a multicultural society the need for developing new educational approaches rises. The preschool is a crucial piece in this as it is the one of the first institutions where the children start to develop the language skills. The aim of this study is to investigate the language development approach as practiced by teachers, in their preschool programs, and determine if the teachers work methods can be considered intercultural. This is done to gain a deep understanding on several language development methods and analyze the teachers' approach within the framework of intercultural pedagogy perspective. The theoretical framework used in the study is the intercultural perspective.

Vårt syfte var att studera begreppet interkulturellt förhållningssätt och undersöka hur det uppfattas av olika aktörer i förskoleverksamheten i den mångkulturella Stockholmsförorten Vantör. Vi har utgått från ett socialkonstruktivistiskt perspektiv, och utifrån detta tittat på fyra olika delar som vi anser vara viktiga för ett interkulturellt förhållningssätt. De fyra vi valt att titta på är, fysisk och psykisk miljö, språk, barns identitet och föräldrar. Vi har även gjort en kvalitativ undersökning, där vi har intervjuat människor med olika roller i förskoleverksamheten i Vantör. Vi ville höra deras tolkning av begreppet interkulturellt förhållningssätt, och vad de ansåg var viktigt för att få detta att fungera.

The aim of this master thesis has been to investigate discussions about public access to Internet in public libraries. Areas of interest were the debate in Sweden as well as in the United States. The approach was qualitative and questionnaires were distributed by e-mail to a number of Swedish public libraries. The results from the survey were then supplemented with a theoretical background and a literature study. The usable questionnaires obtained from 20 libraries showed a rather uniform approach among the Swedish librarians of how the Internet is best provided by public libraries.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan.By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security.

The overarching aim of this paper is to study the professional encounter in its complexity. The requirements for receiving welfare is set by the professional and it's the professionals decision if they are met in the proper manner. This makes the assessment of the clients conditions and the correctness of the assessment hence important. There are several levels which is necessary for the social worker to take into consideration.We have therefore made a socio-analysis by using a theoretical model of Johansson (2006) where he uses the Social Psychology of the encounter to create a model with four levels, which is always present in the professional encounter: structural, positional, relational, and experience level.  Our base was that the one responsible for handling these levels was the professional which led us to search for literature concerning the professional approach.Our study is formed as a qualitative case-study. Our empirical data consist of qualitative interviews with four social workers handling social allowance.The results shows that the complexity of the professional encounter requires a professional approach.

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

The purpose of this study is tounderstand the approach that the staff who works in the aftercare for juvenileoffenders have to the organizational structure in the organization they workin. SiS is the authority which is taking care of the juvenile offenders if theybeen sentence to closed youth institutional care, when they are done it is thesocial service were the adolescent live which is responsible for the aftercare.This is decided by the law since 1999, if a young person between 15 and 17commit a serious crime, they can be sentenced to closed youth institutionalcare. The interest for this study was the aftercare and what possibleparticipant was involved in the aftercare for this young people. By looking upearlier research in the area and doing six different interviews with bothsocial workers, staff on the SiS-institution and an organization for ex convictthe purpose was examines. To analyze the interviews the theory called newinstitutionalism was used.

Unaccompanied children that arrives in Sweden are usually placed in homes for care and residence, called HVB. It is the municipality's responsibility to provide adequate care and protection for the children. The aim of the study is to examine how a workgroup on a HVB home for unaccompanied children is working to meet the needs of the children, and how the workgroup improves the children?s integration process. The study also aims to examine the emotional labour of the workgroup, which illustrates how they can manage their own emotional behavior when working with the unaccompanied children.The study is based on a qualitative approach with detailed descriptions of five semi-structured interviews with the workgroup and assistant managers.

AimThe aim of this study is to examine students' previous experiences of stay in the nature and their experiences of nature in the context of teaching situations in friluftsliv at GIH. It also aims to elucidate how the teaching of friluftsliv at GIH affects their former interpretation about nature. The questions of the study are: What past experiences of stay in the nature elucidate GIH-students? Have the students approach to nature changed according to the education? If yes ? how? What affects students' perception of nature? MethodTo answer the questions, a quantitative approach (questionnaire survey) and qualitative methods (interview study) was used. The qualitative method is based on phenomenology and hermeneutics.

In this study have I examined how treatment of girls with neuropsychological impairments is functioning? I have looked at the theories and methods of treatment on the base of the care program and how it is put into practice. In addition I have interviewed four girls who have undergone the treatment program.To gain perspective on institutional care as a social phenomenon, I have tried to give a brief historical retrospect in which particular care for women are described. I am also affecting certain gender aspects of institutional care. I have also tried to make a brief account of current research on the treatment.The study is a qualitative study in which I am apart from literature studies used participant observation in depth interviews as a method.My results indicate that a well structured treatment with CBT approach can work well to achieve lasting behavioural changes in students..