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.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

The aim of this thesis is to examine how personnel working with asylum cases at the Swedish Migration Board handle their role as administrators of asylum. For the study 7 asylum administrators were interviewed and the analysis was made with influence from the method critical discourse analysis. To understand the themes in the analysis I have used Michael Lipskys theory about street-level bureaucrats. Main results from the analysis of the interviews were that the street-level bureaucrats had certain strategies for managing the difficult aspects of the job. The interviews also showed that the participating informants had difficulties with different identity positions..

The aim for this essay is to investigate students attitudes to a local schoolboard with student majority to determin the level of functionality, relevancy and interest for this schoolboard among the students in a Swedish gymnasium in Örebro. This is done by distibution of a questionnaire form to a third of the students in the third grade . The results show that the attitudes overall amongst the students are positive, although the level of interest is low. One explanation for this low level of interest could be the lack of information from the school board to the students..

Bakgrund: Behovet av bolagsstyrning är stort för mindre familjeföretag, då det kan hjälpa dem att hantera deras komplexa omvärld. Framförallt är det styrelsen som har en viktig roll när det gäller bolagsstyrning i familjeföretag. Ett aktivt styrelsearbete är viktigt för att de ska kunna stå sig i den ökande globala konkurrensen. En extern styrelseledamot kan bidra till ett aktivt och effektivt styrelsearbete och därmed ge företaget konkurrensfördelar. Det finns dock vissa problem förknippade med tillsättandet av externa styrelseledamöter som kan påverka valet att ta in utomstående i styrelsen.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

This degree project contains a theoretical and a practical part about magazine design. Literature aboutthe subject?s typography and magazine design has been studied and put into practice on the professionaljournal Ingenjören. Besides of that a study about the history of magazine typography for the lastfifty years has been done.Typography and other design factors are important for the magazine to be readable and gives at thesame time the magazine an identity of its own, which has become more and more important throughoutthe last decades.The result of this degree project is a new design for Ingenjören, a design that agrees more with howthe journal want to be considered. A new template, a dummy and a manual have been produced.

This master thesis project is a part of a project called ?Järboprojektet? at the regional board of forestry, the district of Gästrikland. The project will give answers to questions regarding if an analysis of satellite images can be used to contact and inform landowners of the located areas where precommercial thinning is useful. The whole project is a part of the National Board of Forestrys IT-stake where the analysis of satellite images will, at the latitudes possible, be adapted to each district in purpose to identify these areas in need of precommercial thinning. This master thesis project is based on a field inventory of identified objects where precommercial thinning is useful.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

Violence against children and particularly the ?Bobby Case? in spring 2006 initiated an unprecedented debate in the Swedish media about child maltreatment and child murder. There are however some children whose death causes never will be solved, and some of these cases are erroneously classified as something else.The present survey is commissioned by the Swedish Rescue Services Agency and the Swedish Centre for Lessons Learned from Incidents & Accidents, and will serve as the basis for a children safety council which will be established 2006.In this survey the answer to the question how deaths among children and youth under the age of 18 years caused by accidents, suicides and violence are investigated when the background and the intention is uncertain is elaborated. A statistical report of how many deaths are classified as uncertain intent is given in the survey. The statistics shows that 26 children and youths under the age of 18 have died from uncertain intent between the years 1997-2003.There are many purposes to a death investigation, for example to determine the cause and manner of death.

The aim of this report is to see whether the graphic design of a game influences children?s will to play games. I am especially looking at minimalist graphic design and how well it works for a game aimed at children age 7-9. Does the style of the game design have any impact at all concerning the children?s wish to play the game or is the game mechanic all that matters.

The objective of this thesis was to get more knowledge before an alternation of generations. In theses I have chose to make two drawings, one for dairy cows and one for cattle rearing. The drawings are made for a future alternation of generations at my parental home in the province Dalarna. The results are made out of educational visits at different farms and literature investigations. Those dairy farms who I visited had different milking system at each farm and the cattle farm I visited had beef production. The farms are placed in the middle and south of Sweden. At 1998 the Swedish Board of Agriculture decided to change the stall breadth and stall length and the result of this is that many farmers had to rebuild their cattle- and dairy buildings or end farming..

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.