This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

The aim of this thesis is to describe the rise of the Tea Party movement in the United States. By using a known theory within social movement studies, the political process theory, this thesis look into the factors that could have played a role in the rise and fast mobilization of the Tea Party movement. The political process theory consists of three parts and hence looks into both the political structure of, in this case, the United States, how mobilizing structures have been used and into the cultural framing used by the Tea Party to create their identity. In order to bring structure to the thesis, the three theory parts have been transformed into analysis models. These give a very good idea of all the factors that could have played a part and therefore also a good way to describe the rise of the Tea Party movement.The research confirm what the political process theory says, that the Tea Party movements rise came at a time when there were a mix of factors at play, both structural and cultural, creating an opportunity that the Tea Party took.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

The Sweden democrats are a political party that has had a time of success duringthe last year. However many people believe them to be a racist party, in contrastto how they view themselves and their political message. How is it possible thatthe views of the same party differ to this extent, it seems to be a large ambiguityin their message. Rhetoric is a tool that everybody uses in some way or anotherand can be crucial to how a political party is perceived by people. Can thereforethe use of rhetoric be a factor that has contributed to the different perception of theparty and if so, in which way?With the help of theories such as semiotics, classical rhetoric and antiestablishmentstrategy, different texts, such as motions, and pictures published bythe Sweden democrats can be analyzed to find ways they use rhetoric.In the analysis it was obvious that they used rhetoric, even though therhetorical quality differed between the leading persons in the party and the peoplewho represented the Sweden democrats in the local government.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

The purpose with this essay is to examine the Liberal Party and the Left Party´s views on homework, if the parties considers that homework affects the schools plan for equivalence and if the parties disagreement can be related to their different ideologies. To answer the purpose I have used following questions: How do the Liberal Party and the Left Party define the concept of homework?, What is the purpose of homework in primary schools according to the Liberal Party and the Left Party?, What are the arguments for and against homework and do homework affects the schools plan for equivalence according to the parties? and Can the parties' views on homework be related to their respective ideologies? The method used is a qualitative textual analysis with focus on the idea analysis. The material consist of relevant newspaper articles, news and debate clips and the parties various party programs, during the time frame of 2006-05-31 - 2013-10-14. To answer the purpose I also used different types of discourse theories, equivalence theory and the ideologies liberalism and reformist socialism as theories.The results shows that the Liberal Party and the Left Party have different views about what a homework should be considered as and that both parties thinks that homework can affect the schools plan for equivalence, but they have different perceptions about how.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

The Swedish Moderate party, often also called the Conservative party, was founded with conservatism as the dominant ideology. During the years, however, liberalism has gradually found its way into the party. The aim of this study is to analyze the Moderate party?s political platforms from 1984 to 2013 from an ideological perspective. Is conservatism still a foundational ideology in the Moderate party, or has the liberal ideology taken its place? The study is based on an ideal type analysis that illustrates the Moderate party?s argumentation in six political issues in the years 1984, 1993 and 2013.

The subject of this study has been organizational change within two Scandinavian green parties ? the Swedish Green Party and the Norwegian Green Party. Looking at the organizational changes within these two parties using Robert Michel?s famous concept the ?iron law of oligarchy?, I have studied whether these two parties have become more oligarchic after having been elected to the national parliaments of Sweden and Norway respectively. What I have found is that although these two parties still retain much of the original organizational structure that they have had, in particular the Swedish Green Party, change has occurred and seems to be occurring, at least in the Norwegian Green Party, which would indicate that the two parties have become more oligarchic.

The number of public schools in Sweden has increased strongly over the past twenty years. This essay gives a possible explanation to how the Social Democratic Party in Sweden took part in this evaluation from 1987 to 1997. I've analysed how the party's ideology in this issue was shaped and adapted to the opposite politics, when the Liberals and Conservatives Parties were in government.The empirical analyse is primarily based on official documents from the Parlament such as debates, government bills and motions. I have also studied the Social Democratic Party's congresses which took place during this period of time. I have practised two different theories in analysing the motives behind the acting.

This thesis aims to investigate whether the parties Danish People?s Party, the Progress Party, the Finns Party and the Sweden Democrats can be categorized within the same party family, based upon the parties positions regarding the EU and European integration. The thesis contributes to increased knowledge and deeper understanding about these parties stances toward the EU and European integration, with a particular focus on how euroscepticism is expressed within each party. The thesis addresses the following research questions: which category of euroenthusiast, europragmatist, eurosceptic and euroreject best describes each of the four parties? Do the parties fall within the same category, or are they dispersed across different categories? The categories are based on different conceptualizations of euroscepticism (Kopeck? & Mudde, 2002), which composes the theoretical framework along with an analytical scheme based on the different conceptualizations.

The aim of this study was to describe, analyze and compare the Left Party?s, the Social Democratic Party?s, the Liberal People?s Party?s and the Moderate Party?s ideas on immigration policy from 1960-2010. In this study the immigration policy program or party program was analyzed through idea analysis to find out what immigration policy interventions they have come with, and if they want to assimilate or integrate immigrants. Materials used for the study are the immigration policy programs and party programs. Even scientific journals and articles have been used, in both national and international level.

Based on widespread public debate prior to Swedish EMU-referendum 2003, the main purpose of this thesis is to examine and analyze the standpoint of the Swedish parliamentary parties in the EMU-issue, from perspektive of the following questions;1) What is the official standpoint of the parliamentary parties in the EMU-issue?2) What claimed effects of a Swedish EMU-membership or non-membership have the parties presented?3) What rifts can be found within the parties, in relation to their official standpoint in the EMU-issue?The Sweidish parliamentary parties´ standpoint in the EMU-issue will be analyze from the point of view of a number of current theories. These theories are basically democrazy theories that all have transnationalization and Europeanization as a common ground.The conclusions are, among others, that the parliamentary parties` standpoints in the EMU-issue are based on ideological values about whether or not a Swedish EMU-membership is good for Sweden. The Liberal Party, the Christian Democrats, the Moderate Party and the Social Party have a positive view on EMU and a deeper European integration, and basically value the economic efficency of the EMU higher than democratic decision making and a national currency and monetary policy. As for the EMU-critical parties such as the Centre Party, the Green Party and the Left Party, their view in the EMU-issue can be regarded as more nationalistic, since they say no to an exapanded financial cooperation.