Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag.

The purpose of this essay is to see if the Swedish nationalist party?Sverigedemokraterna? use religion rhetorically in their paper SD-Kuriren, and if so,then how? The method used to examine this is called rhetorical analysis. Furthermore, thetheory to explore how religion is used rhetorical is Said's Orientalism.The results show that religion is used rhetorically in the articles. Islam is explainedfrom our point of view in the west, and not their own. Islam becomes a religion that is faraway from what the Swedish culture is like, and also a religion that is violent andirrational compared to the Swedish culture, but also other religions, such as Judaism.Also, religion is used rhetorically to show that Islam is the opposite in relation toChristianity and Judaism..

This essay is regarding the problematic facts about child poverty in Sweden. Since the beginning of the new millennium child poverty has increased, in Sweden. The last report which came out in the spring this year (2012) opened up for a lively political debate as well as big headlines in news papers and other media. The attention it got in Society became hard for the politicians to avoid. The Swedish section of Save the Children, demanded in their report concerning child poverty in Sweden that the Swedish Government need to do an inquiry about the increasing child poverty.  Today in Sweden, there are two big parties, and they have been the biggest for a long time now.

In 2005 the Swedish social democratic government settled a defense treaty with Saudi Arabia. Ten years later, a new Social democratic government ends the treaty. This thesis will study the Social democratic party?s motives behind their actions regarding the treaty. Kjell Goldmanns theory regarding the three fields of interest concerning state?s foreign policy, security policy, economy and international values, will serve as the theory and operationalization of this thesis.

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

The number of parties in the Swedish parliament has increased from five to eight during the last twenty years. The political agenda is still based on a two-block system with the consequences that the number of parties in each block has increased. To be represented in the parliament, a party needs at least four per cent of the total votes in the election. If only one party fails to achieve that, the whole block will lose the election to the other block. This could encourage voters to vote tactically for the small parties in the block to ensure that the block wins the election.

This study aims to map out the degree of mediatization present in the communication between Swedishpublic service journalists and politicians in the 2014 election campaign. In doing so we chose to look at thepresence of media logic in their communication with each other. Specifically, we have used the pre-electioninterviews with the party leaders from Sweden?s two biggest parties. Furthermore, we have chosen to focuson Sveriges Radio, the Swedish public service radio company.Sveriges Radio concists of four different radio channels, of which we have chosen to focus on the channelsP1 and P3, the first having a somewhat more ?serious? profile, focused on producing quality news and otherjournalistic products, while P3 is leaning towards a younger audience and describes its own work as ?soft,humorous and important radio?, mixed with music and other forms of entertainment.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Abstract The purpose of this study is to identify how Swedish clothing companies strategically communicate CSR ? the issue being that CSR communication is frequently scrutinized and criticized. This is examined using semi-structured interviews with six company representatives. The result is presented thematically, dealing with (1) conditions for CSR and CSR communication, (2) how to manage the issue with criticism and (3) which communication strategies companies use. Following conclusions are drawn: the companies can be divided into Mirvis and Googins phases integrated or engaged/innovative, with conditions characterizing these phases.

This thesis aims to examine when democratic consolidation took place in Costa Rica from a maximalistic perspective. The hypothesis is that it?s likely that the democracy was not consolidated as early as 1953 which would be the case if applying a minimalistic perspective. Linz and Stepan?s theory about democratic consolidation has been chosen as the theoretical framework of the thesis and the research has been conducted by using a qualitative text analysis.

The aim with this paper is to investigate how the Social Democratic Party (SAP) deals with the question of economic migrants, or more specifically how the problem is represented by the Social Democratic Party, and how this representation has developed over time. The SAP's theory became recently contested by a competing theory that was caused by the predicted future demographic development in Sweden, combined with the EU's eastern expansion. The first factor contributed to the re-write of the theory, to a theory that saw economic migrants as a solution instead of a problem, in direct contrast to SAP's theory. The second factor was a direct threat to SAP's labour immigration policy. This leads to my second question, how did SAP respond to this pressure?The answers to these questions are achieved by using discourse analysis by applying a problem oriented theory on empirical material, constituting propositions, articles in mass media and parliamentary debates.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.