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 essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.

This study, a document analysis with a qualitative approach, explores children, under 18years, who have been subject to measures of child welfare in the city of Malmö during theyears 1935-1937. It also explores the school's role in this context. The questions that the studyis guided by is: How was children described in the Child Welfare documents in Malmö duringthe years 1935-1937? And what role did the school have in Child Welfare work and whatmotivated this? The theoretical approaches are Foucaults theories of power, control anddisciplining.It appears from the study that the school and child welfare authorities had a close cooperationwith the purpose to control the upbringing and disciplining of the children. It was through theupbringing that the deviant child would become a "normal", docile and good, industriouscitizen.

This quantitative study explores how employee perceived efficiency within customer service is affected by standardized routines, digital tools, and motivational factors. The study is based on survey data collected from 42 employees across five customer service departments in a larger organization. The theoretical foundation integrates Weber?s bureaucracy theory, the Technology Acceptance Model (TAM), and the Job Characteristics Model (JCM), allowing for a multidimensional analysis to capture the employees' experiences of efficiency. Findings reveal a statistically significant positive relationship between perceived efficiency and both standardized routines and perceived digital tool usefulness and ease of use. Furthermore, the study identifies that skill variety and task significance are positively correlated with experienced meaningfulness, which indicates a potential mediating relationship between these motivational aspects and perceived efficiency.

Genom kvantitativ såväl som kvalitativ metodteori utvärdera om ett belöningssystem fungerar som ett styrinstrument..

The purpose of this study is to investigate the young caregivers thoughts of the elderly caretaker. A qualitative method was chosen when interviewing young caregivers in order to get an insight of how they perceive and speak of the elders. The main questions of the study are: How do the caregivers believe that the elders perceive their day-to-day life and situation? Is it possible to distinguish if the young caregiver?s thoughts about the elders affect their work with the elderly caretaker? Is it possible to notice any common factors that the young caregivers perceive as important in their work with the elderly caretaker? The criteria for inclusion in this study are caregivers aged 18 to 25, who are working with elderly at special accommodation. The theories chosen for this study are the salutogenetic perspective, the activity theory and the theory of gerotranscendence.

The aim of this study is to go into depth and analyze the identity ?immigrant? (invandrare) and how it is constituted in Dagens Nyheter, Svenska Dagbladet and Sydsvenska Dagbladet. An investigation (SOU 2006:21) by Swedish authorities concludes that immigrants are portrayed in an unfavorable way in Swedish media, whilst Gunnar Sandelin in a debate article in Sweden?s biggest morning newspaper (Dagens Nyheter) meant that Swedish media lies about immigrants, creating an image of them that is too favorable that is not in touch with reality. This gives this thesis momentum to further investigate the identity immigrants are given in Swedish media.The theory and method used in this thesis is Laclau?s and Mouffe?s discourse theory.

This thesis examines the perception and use of the school library for students at an Upper Secondary School. The school has a high frequent of immigrant students, and the students interviewed all have an immigrant background. The intention was to find out how the students used the school library and what perception they have of the school library. The method used was semi-structured interviews with eight students, both males and females, who studies different educational programs. The instrument of theory was that from Elisabeth Tallaksen Rafste?s theoretical framework.

This essay constitutes a qualitative case study about democratization theory and the middle class in Russia. This is a very important case to study, especially because of the geographic position of the country as well as the economic importance Russia has as a part of the G8. In the essay the author seeks to answer the question whether the lack of a significant middle class in Russia can be a part of the explanation to the absence of a well functioning democracy in the country. Several democratization theories are presented. The most important being Ruth Berins Collier's theories about ins and outs plus the elite- or working class as the initiator of democratization processes.

In the autumn of 2012 a debate started in Swedish media about racial stereotypes and content in children's literature. Some voices wanted to weed out titles such as Tintin i Kongo (Tintin in the Congo) and the character Lilla hjärtat from Liten Skär och alla Brokiga (Little Pink & Brokiga), while others claimed that it was against our freedom of speech. In this essay I intend to interview librarians to find out if and how the debate has affected their work with purchase and weeding. I will also analyze their purchase policy to find out if it mentions racism and how the policies are applied in practice. As theory I'm using Strömbergs theory regarding three aspects of racism and Klassons theory about three different kinds of librarian roles.

Title: The role and status of music theory ? an inquiry into the Arts Programme of the Swedish upper secondary school. The purpose of this inquiry is to find out what teachers of the Arts Programme say about the role and status of music theory within the different music subjects. Four teachers were interviewed, two teachers of music theory and two instrumental teachers. The interviews were formulated with open questions where the informants guide the conversation, i.e.

Barns fem första levnadsår präglas av en omfattande utveckling av språkliga förmågor och exekutiva funktioner, vilka är färdigheter som visat sig ha en stor påverkan på hur barn utvecklar förståelse för sina egna och andras tankar, det vill säga deras Theory of Mind. En central aspekt inom forskning har varit att undersöka hur förmågorna samvarierar vid olika åldrar.Syftet i föreliggande studie var att undersöka sambandet mellan Theory of Mind, språkliga förmågor och exekutiva funktioner hos barn i tre års ålder med typisk utveckling. Av intresse var även att undersöka om det förelåg skillnader i resultat mellan pojkar och flickor samt om de del-tagande barnens demografiska förhållanden vad gäller antal äldre och/eller yngre syskon, socio-ekonomisk status och vuxenkontakt påverkade de deltagande barnens Theory of Mind.Totalt medverkade 30 barn med typisk utveckling, varav 16 var flickor och 14 var pojkar. Åldersanpassade testmaterial användes för att undersöka Theory of Mind, grammatisk förmåga, semantisk förmåga, kognitiv flexibilitet, arbetsminne och fonemdiskrimination. Den demografiska informationen inhämtades i form av en enkät som föräldrarna fick fylla i.Resultatet indikerar att treåriga barns förmåga att hantera och förstå Theory of Mind-uppgifter samvarierar med både grammatisk förmåga och kognitiv flexibilitet.

I dagens samhälle blir det allt mer intressant att spara energi, dels med tanke på miljön och dels föratt minska på utgifterna. Denna energi ska sparas på ett sådant sätt att effekten för användarna blirså liten som möjligt.I denna rapport beskrivs hur ett reglersystem kan byggas för att minska energiförbrukningen hosväxthus genom att reglera belysningen på ett effektivt sätt. Systemet är helt automatiskt vilket göratt användarna inte behöver tänka på styrningen av lamporna alls när väl systemet är uppsatt ochkonfigurerat.För att styra lamporna på ett bra sätt mäts det inkommande ljuset med en PAR-sensor. Lampornatänds och släcks därefter beroende på ljusmängden och även på hur varmt, eller kallt, det är iväxthusen.Styrningen av belysningen sker med en mikrokontroller från Microchip, en PIC18F4620 som ärprogrammerad i C18. Kringkomponenter som portexpasioner, klocka och reläer användes också föratt bygga ett bra reglersystem.Resultatet är att det är möjligt att bygga ett reglersystem med begränsad budget som styr lampornapå ett effektivt sätt.

In a recently published official Report from the Swedish Government (SOU 2010:73) a leg- islative proposal has been introduced. Its main purpose is to prevent parallel registrations of ships that are bareboat chartered to other countries. The legislative proposal claims that by preventing parallel registration of ships the Swedish Maritime Code will better corre- spond with the UN convention on the law of the sea.The UN convention on the law of the sea clearly states that ships are forbidden to fly two flags. There is however no restriction concerning parallel registration, simultaneously, in two registers. A ship that is bareboat chartered out from Sweden does not fulfil criteria re- quired in order to be deregistered, according to the Swedish maritime code.