The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Problem: How does the organisational culture affect the internal communication between the middle manager and his or herssubordinates?Purpose: The most common way is to study how the communication affect the organisational culture. In our study we have examined the reverse perspective. The purpose of this study would be to explain how the organisational culture affect the internal communication between the middle manager and his or hers subordinates.Theories: The basic theories in the study are The basic model, Internal communication, Levels of culture, High-power culture, Socialconstructions, Organisational structures and Leader Member Exchange Theory.Method: The study is based on the qualitative approach. We have used interviews for our collection of raw data.

This thesis explores the opinion of different participants in the music business regarding music being made available at the public libraries. The aim of the thesis is to answer the following questions; which are the most important issues concerning the distribution of music? How do the informants perceive the public libraries mission and activity in regard to make recorded music available? Which are the benefits/disadvantages with music being made available at public libraries? Seven qualitative, semi-structured interviews were conducted with representatives from the following organisations; SKAP (The Swedish Society of Popular Music Composers), FST (Society of Swedish Composers), SAMI (Swedish Artists and Musicians Interest Organisation) SMF (The Swedish Society of Musicians), SOM (Swedish Independent Musicproducers), IFPI (International Federation of the Phonographic Industry) and EMI Music Sweden. A study of literature and articles generated nine themes, which constitutes the Frame of reference for the thesis. The result shows that several of the informants have not reflected upon the public library as an important actor when it comes to the distribution of music.

A research of 14 toxic affected study sites in Sweden showed a significant increased proportion of deformed diatoms. The six metal polluted study sites in the region of Dalarna showed a 4, 2% average of deformed Fragilaria (deformed diatoms reference sites, 0, 1%). The results also indicate a significant increased proportions of deformed diatoms in the eight pesticide polluted sites in the south and middle of Sweden, compared to the reference sites, howsoever the toxic content was low. The results indicate that there are no lager differences in neither teratological forms nor variations that segregate metal polluted and pesticide polluted shells. One of the reasons may be that both heavy metals and pesticides can affect the development of the diatom shell..

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical Frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical Frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.

One of the environmental problems today in seas, lakes and streams is eutrophication. This is often caused by nutrients such as phosphorus (P) and nitrogen (N) that leak from agricultural areas. A measure to partly prevent the nutrient discharge is to construct or restore wetlands.In order to control the efficiency of nutrient reduction of existing wetlands in the county, the administrative board in Västra Götaland wants to find different criterias for reference wetlands. These reference wetlands should represent other wetlands and be used in future evaluations of reduction of nutrients and design of constructed wetlands. According to the administrative board in Västra Götaland the reference wetlands should have a catchment area of about 50 hectare consisting of at least 70 % arable land, to represent wetlands created to remove nutrients.

The purpose of this thesis is to investigate how theoretical investment appraisal techniques are applied in an investment driven company, regarding investments in fixed assets. The aim is also to investigate on what grounds the choices of techniques are justified, and what consequences these choices have on the overall investment appraisal. The study is designed as a case study of Divisionen, a production unit of a market leading company in Sweden, which is kept anonymous in this thesis. The empirical data consists of interviews with company employees and internal documents, including decision support for seven approved investment projects. The interviewees were chosen based on their role in the investment decision making process.

This master thesis concerns the subject of a reference service named Book-a-librarian. The service makes it possible for the library-user to indulge in a subject with the help of a librarian after having made an appointment in advance. The main purpose of this thesis is to study the function of it. The methods used are a mix of literature and empirical studies to be able to comprehend and explain the practical nature of the service as well as placing the service in a theoretical framework. The empirical study is performed by a questionnaire, where librarians working with the service are asked to participate.

This bachelor thesis is about communication problems and treatment during the reference interview. The purpose was to investigate the reasons of why users? information needs are not always understood by the librarian and what to do about it. I have also investigated what kind of skills that can be useful for librarians to have and how a librarian can act in a way that makes the user feel welcome during the reference interview. The method I used was a literature study and an own study through interviews of library users.

The purpose of this essay is to analyze the ideological development of the former communist parties and the contemporary left-wing socialist parties of the Nordic countries. It is aimed at the two decades that have passed since the collaps of the Berlin wall and the parties at hand are; the Norwegian Sosialistisk Venstre, the Danish Socialistisk Folkeparti, the Swedish Vänsterpartiet and the Finnish Vasemmistoliitto. Since the 1960´s these parties have undergone major ideological changes with reference to a widening of their political agenda to an inclusion of democratic ideals as well as the new ideologies of feminism and ecologism. Thus reforming them into modern left-wing socialist parties at different times. The main hypothesis is formulated from the idea that there must be a connection between the startingpoint of reformation and the degree of modernism/traditionalism they show today.

The public sector has through the years been exposed to a rather radical alteration. The aim with this alteration has been to make the public sector more effective. It?s a dynamic society that Norrbottens läns landsting (NLL) operates in today and it is therefore of great importance that the managers get a solid foundation to rely on, since they have a central role in the ambition for efficiency. Another reason to educating the managers is that NLL can secure the future pension losses.

A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

Title: The nurse's dilemma in psychiatric inpatient care - a balancing act between good and evil Objective: To describe the nurse's experience of relieving patient suffering caused by coercive measures on a closed psychiatric ward . Frame of reference : The results are discussed in light of Eriksson´s theory of suffering and caring relationships Method: A qualitative analysis based on focus group discussions Results: The analysis resulted in six categories, to protect the patient , to involve the patient , not to lose control , to remain , to justify compulsion , and to be touched . The results showed that nurses had the experience of being able to relieve the suffering of patients caused by coercive measures. It was also found that the nurses had a tendency to justify coercive measures , the more experience they had of performing these . Conclusion: The results describe that nurses have the experience and knowledge of how to relieve patients' suffering caused by coercion but also their experiences of performing these .

Obesity and overweight are today classified as one of the largest epidemics in the Western world and is threaten a large part of the population. As a reaction to this a major health trend has emerged in recent decades. Every day consumers are exposed to information from the media about what is healthy or unhealthy to eat and the recommendations change frequently.There is great interest in healthy food on the Swedish food market, but still healthy foods only represents a small proportion of the total food sales. The essay examines the gap between the current and potential demand for healthy food and if it can be explained by any of the following factors: lack of information, price, taste or cognitive behavioral.To study these questions a quantitative method have been used and 213 questionnaires were collected. The intention is to draw general conclusions about the entire population.