In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

AbstractEssay in Political Science, D-level, spring 2010. ?Do the American mass media serve foreign policy interests? ? A scrutiny of two American newspapers? coverage of the coup d?état in Honduras in the summer of 2009?, Author: David Scott. Tutor: Anders Broman The bias of the American mass media has been widely discussed among scholars. Not only has this phenomenon caught the attention of political scientists, but also academics from other scientific fields.

Problems with wild boars are increasing in Sweden and some people argue that the wild boar population must decrease. This is mostly the opinion by farmers, while the hunters want more wild boars in Sweden. Today the population is the strongest in the south of Sweden and in the eastern parts of the country. However the population is growing stronger in other parts of Sweden as well. The population origins from these areas where they escaped from pens around 1970.

Adjustment to acquired hearing loss can be understood as a process of learning and change where the point of departure is the subjective apppraisal of a person?s hearing loss in a social and cultural context. The aim of the study was to describe women?s thoughts, emotions and actions prior to audiological rehabilitation, since these are considered important for the ongoing process of adjustment and for the planning of rehabilitation. A phenomenographical approach was used in order to describe the variation in the women?s attitudes before attending rehabilitation.

The increased interest in a sustainable environment puts pressure on companies in the manufacturing industry. Rexcell Tissue & Airlaid AB (Rexcell) in Skåpafors produces paper to be converted into tabletop and hygiene products. Rexcell is certified according to the environmental management system ISO 14001, gaining competitive advantages by showing that the company works toward a sustainable environment and that they follow current legislation. The activities at the company are classified as hazardous to the environment according to the Environmental code. Every year, the activities are inspected by an independent inspector.

In the Kolmården area, northeast of Norrköping in south-central Sweden, it was discovered that shoots of spruce Picea abies, plants to a seemingly large extent had been browsed by deer. The area inhabits a dense red deer population, alongside with moose and roe deer, and red deer is thus suspected to cause the damage. The main purposes of this study are, however, to estimate the extent of the shoot-damage and to investigate what factors that may affect the browsing of shoots. For each stand information was recorded about the age of the plants, area for the stand, height over the sea for the stand, site productivity, type of plants and stand-history. The study was done in three areas: Simonstorp, Stavsjö and Valinge. At Simonstorp and Stavsjö, respectively, 10 stands were chosen for study and on Valinge six stands. In each stand, 10 plots were sampled.

AbstractBackgroundThe Swedish district heat market of today is a subject being discussed regarding the reasonableness of the heat district supplier?s price settings. The issue is currently on a government level where a new investigation is being executed at the time of writing. Many real estate owners are growing tired of the situation where the heat district suppliers are taking advantage of their monopoly position, thus feeling that the price of district heating has been increasing far too much for many years. The market can be described as a natural monopoly because the real estate owner has no possibility to choose another supplier if they are unsatisfied with the present.

ABSTRACTEssay in Political Science, Advanced Continuation Course, 61-80 credits, by Jonas Nilsson?The democratic islamist? - a study of three islamist movements and their potential role in ademocratization process?Supervisor: Jonas LindeThe purpose of this work has been to explain to what extent islamist movements can be said to bebearers of democratic values and if they have a role to play in future democratization processes. Thepurpose of this work is also to examine the democratic views of the different islamist movements andto compare them with each other in an effort to find a specific islamist definition of democracy.The essay is a qualitative analysis of the Muslim Brotherhood in Egypt, Front Islamique du Salut inAlgeria and Hezbollah in Lebanon. The analytical framework is based on the political institutionsincluded in Robert A. Dahl polyarchial democracy.

This paper is a compilation of some of the important viral zoonosis that can be passed from apes and simians (simian and prosimian) to man. Viral zoonoses are viral diseases that can be passed from animals to humans. The paper will also provide a better insight of the risks workers and visitors to the zoo can be exposed to. The viruses that this paper is focused on is herpes Bvirus, simian T-lymphotropic virus type 1 (STLV), simian immunodeficiency virus (SIV), Ebola virus, Marburg virus, yellowfever virus, monkeypoxvirus and hepatitis B virus. The choice of viruses is based on how infectious they are and how pathogenic they are.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Various electromagnetic (EM) treatments has been investigated for their potential in improving crop productivity over the past century. There is today an increasing amount of scientists advocating EM treatments as an organically compatible method for improving plant growth and yield. However, failure to produce repeatable effects and defining causal mechanisms has made it a study of much controversy and debate. The subject requires indepth interdisciplinary knowledge, making it inaccessible for the majority of biologists, horticulturists and growers. In this combined literature review and pilot study, these issues are addressed by providing a comprehensive introductory review of the topic plant bioelectromagnetics and its potential horticultural usability.

The aim of this Master's thesis is to discuss and analyse co-operation between public and academic libraries. The political changes that were initiated during 2004 have come to alter the conditions for Swedish libraries. The Swedish library law was changed at the 1st of January 2005 and co-operation between libraries is now statuary even if there is no description of how the new mission is to be executed. At the same time an extensive report about the Royal Library and its role as the Swedish National Library was presented. This report also recommended an increased co-operation between different types of libraries.

There is a discrepancy between national school guidelines towards inclusive education, and the current political trend towards economic efficacy, that may be problematic for teachers. The aim of this contextual study is to formulate a contextual understanding of the participating teachers? perceptions of their effort to help all their students achieve the goals set forth by school curricula, and use this understanding for the purpose of suggesting points of entry for special needs educators´ guidance of teachers? practices towards more inclusive education.Information was gathered by sending an extensive web questionnaire to all teachers within a given headmaster´s administration, sending web questionnaires to a majority of third grade students taught by those teachers, conducting interviews with a few of the participating teachers as well as with the special needs educators, carrying out a classroom observation, and gathering additional information concerning working conditions and social interactions.The data gathered in this case study has been subjected to an analytical process comprising of an assessment of the degree of inclusive approach, using the Inclusive Approach through Participation as well as the Framework of Participation, technical triangulation of all data post the inclusive assessment, and analysis of context by the Ecology of Human Development/the Bioecological Theory.The analytical process has resulted in a contextual description that has enabled me to suggest possible points of entry to be used in special needs educators? guidance of teachers? practices towards inclusive education. The degree to which there exists a collegial sense of security, varied forms of teacher-student interactions, collegial cooperation, pedagogical discussions, a dialogue in search of mutual understanding, and consequent follow-ups appears, in the light of the limited selection of participants, as relevant to these teachers ability to help their students.Further research is needed to identify valid points of entry for special needs educators? guidance of teachers? practices towards inclusive education.

Abstract Considering the social dimension of sustainable development this thesis focuses on the qualities of life and how the environmental qualities that the inhabitants value can be incorporated in the physical planning of the municipality. The thesis deals with the problems that occur when the physical planning, whit its focus on the environmental aspects, also needs to consider peoples opinions, that springs from the individual experience of the place. The municipality of Mark, where this thesis takes its place, is characterised by the countryside landscape. Mark is situated in the western part of Sweden close to Göteborg, Borås and Varberg. The commuting is extensive and the demand for dwellings in the municipality is increasing. Those who strive to live in the municipality have a conception of what life on the countryside means and of which environmental qualities they want to assimilate.

Hydropower is an important source of energy in Sweden and accounts for about 46 % of the total energy production. Sweden has about 1 200 hydropower plants and with the intention of raising the pressure head of the water and to store water, dams are built by the power plants. The storage reservoirs make it possible to adjust the energy production by demand and season. Dams in connection to the reservoirs are subjected to additional loading during periods of high floods or when an icecap in the winter is formed on the reservoirs. In order to maintain the dam safety, the power companies in Sweden are working with guidelines for dam safety from RIDAS.