Under det senaste decenniet har massmedia i olika sammanhang rapporterat om revisorers inblandning i olika företags oegentligheter. Vi har intresserat oss för området, vilket vi benämner redovisningsskandaler. Vi har valt att granska tre finansbolag där revisorerna varit inblandade i redovisningsskandaler. Dessa tre är Carnegie, Habo Finans och HQ Bank. I samband med avslöjandet av grova redovisningsfelaktigheter i dessa tre bolag har en debatt blommat upp i massmedia.

The purpose of the present study has been to investigate the attitudes of personell involved in the preschoolorganisation in a Swedish commune regarding injury risks for children in pre-school. Sixrespondents were interviewed in a qualitative interview study.Two different pre-school units were investigated, and it was found that they had surprisingly largedifferences in how they were working with children safety. However, in summary it can be said that therespondents perceived that child safety should encompass a safe and secure environment, however withthe important caveat that accidents can never be completely excluded, due to the natural anddevelopmentally important play of children.The investigated commune and pre-school units improved children safety mainly by using yearlyplanning meetings (Sw. "barnskyddsrond") where the physical environment in the school wasinvestigated together with external specialists. However, there are important differences in how the unitsworked within this framework, some units actively encouraging and others discouraging children andparent participation in the work..

China is a unique market that differs from the Western market in many ways. Companies are not required to publicize financial reports, and furthermore a heavy focus on business relationship building can make it hard for companies to have high quality streams of data to get insights about their markets. For a consultant company to successfully enter the Chinese market and helping producing and technological global firms improving their insights on the Chinese market, the consultant company needs to understand which the important factors are and how those factors can help in creating value for their potential customers. To help the analyzing and consultant firm called Kairos Future, a qualitative case study was conducted on 16 different global companies with focus on industrial production. The case study was mainly conducted through face to face interviews with decision makers who had a broad understanding of their respective companies.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

This essay seeks to gain understanding on the thoughts of Konrad Adenauer regarding the future of Europe in the post-WWII era, and European integration in particular. The material used is his memoirs, which gives an insight into the part of his thought that he chose to share with the rest of the world. The essay uses an analytical framework of three theories, popular within the academic discipline of international relations: realism, liberalism and constructivism. The conclusion it draws is that none of the theories can in a satisfying way describe Adenauer?s thoughts, but rather that they all in some way describe certain elements of his thoughts.

This survey is a case study with the purpose to find out the teacher´s perceptions about students´ motivation to mathematics. Further this study aims for the teacher´s vision on how they consider students´ motivation in mathematics in secondary school. To collect research data I have used semi structured interviews with four secondary school teachers. The result constructs according to categories that depict the purpose of the study. These categories define students? motivation like achieving different goals, students? basic knowledge, abilities and perceptions of mathematics and external factors that affect students? motivation.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

This paper is a literature study on search engine optimization (SEO) considering the leader of the search engine market: Google. There´s an introductory background description of Google and its methods of  crawling the Internet and indexing the web pages, along with a brief review of the famous PageRank algorithm. The purpose of this paper is to describe the major important methods for improved rankings on Google´s result lists. These methods could be categorized as on-page methods tied to the website to be optimized or off-page methods that are external to the website such as link development. Furthermore the most common unethical methods are described, known as ?black hat?, which is the secondary purpose of the text.

This is a qualitative study which purpose is to examine the experiences of the recovery process after a treatment for eating disorders.                                                         The questions we have decided to examine are; how did the women adapt to a healthier life after treatment, what are the women's perceived experiences of the aspects related to identity and identity work, and what external social influence was seen as important for their adjustment process to a healthier life?Methods: We have used computer-supported and semi-structured interviews. There were a total of nine women who took part in the study.                                                                                                                    Results: Majority of these women have been recovered from their eating disorders, but some still have major or minor problems. They found it rather difficult to adjust their life's without an eating disorder.Conclusions: Increased self-awarness led to greater control over the eating disorder. The women could begin to confer the new features that they identified with.

This essay examines the recent electoral success of the Sweden Democrats (SD) in the Swedish municipal election in 2006 and 2010. By using statistical methods it aims to explain which of three contradicting theoretical frameworks best can explain how a populist radical right party could penetrate one of the most stable party systems in the world. The theoretical approaches tested in this essay are: a demand-side, an external supply-side and an internal supply-side approach. By using theoretically anchored proxies to determine the effect of the contradicting theoretical approaches this essay concludes that the internal supply-side explanation measuring the local party organizational ability of the SD had the most substantial effect when it comes to explaining their recent electoral success in the Swedish municipalities, as opposed to a more commonly believed demand-side driven explanation..

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Målet med detta arbete är att bättre förstå hur riktlinjer ska skapas och användas. Utgångspunkten har varit att media uppmärksammat ett flertal incidenter där främmande människor tog oönskad kontakt med olika förskolor i Karlskronaområdet. Författarna ville då se över hur kommunen arbetade med frågor om yttre hot vilket medförde att arbetet utmynnade i ett försök om att bättre försöka få förståelse för riktlinjer och dess användning då kommunen vid arbetets start saknade riktlinjer för yttre hot av denna typ. Metoden som använts är av kvalitativ art i form av intervjuer med några säkerhetsansvariga för förskolor i andra svenska kommuner. Resultatet av dessa intervjuer tillsammans med kompletterande material från generella tillvägagångssätt för identifikation och analys av säkerhetsproblem resulterade i ett förslag på arbetsmetoden vid skapandet av riktlinjer samt en påminnelse om att se över befintliga riktlinjer för yttre hot..

A relatively new sector in the world is the one concerning social enterprises and their development. Social enterprises are enterprises that are working with social objectives, their goal is not to make as much money as possible. This essay is looking at the development in social enterprises in two countries; Great Britain and Sweden and how the employee numbers in the enterprises have changed over time. The result shows a large increase in the number of employees in the enterprises in Sweden, however the enterprises in Great Britain does show a declining number of employees. This essay also tries to examine whether a couple of external factors, taken from a series of already existing theories, are affecting the possibility of development in these enterprises.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

The purpose of this study was to increase the understanding of how patients following cerebral vascular attacks percieve personal Control and their ability to influence the course of their rehabilitation. Specific questions relating to the concept of Health Locus of Control such as perception of personal responsibility and own influences as well as the recognition of the influence of outside phenomena such as faith, luck and divine power were asked for. The empirical findings of this study were based upon semistrucutural interviews with five respondents. The results showed that the respondents efforts, together with the efforts of others were a necessity in successful rehabilitation. The influence of faith or luck on the other hand, was not percieved as a factor for success.