The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Bakgrund: Många företagsskandaler har drabbat ett flertal länder runt om i världen och det är en av orsakerna till att många länder har skapat koder för bolagsstyrning. Sverige är inte heller förskonat från skandaler och uppmärksamheten kring bolagsstyrningsfrågor har intensifierats på senare tid. Kodgruppen, en grupp tillsatt av regeringen, skapade Svensk Kod för Bolagsstyrning som trädde i kraft den 1 juli 2005. Koden har bl a som syfte att ge riktlinjer för bolagets rapportering till kapitalmarknad och ägare.Syfte: Syftet med uppsatsen är att granska 50 bolagsstyrningsrapporter och i dem ta fram de vanligaste avvikelserna från Koden och de mest frekventa förklaringarna till dessa. Vidare undersöks graden av tydlighet i informationen i bolagsstyrningsrapporterna avseende Kodens tillämpning hos de berörda företagen.

Global Software Development (GSD) is based on a geographical distance where teams are spread throughout the world. The related research have for a long time addressed the challenges presented by geographical distances. GSD is basically a necessity for many businesses to use in order to reduce development costs, reduce production time and to maintain high quality. The study aims to investigate the relationship between the reality of a specific maintenance project. Thus, our research question: How do distributed maintenance teams experience temporal, geographical and socio-cultural distances? To achieve the purpose of the study, we chose to perform a case study of a global consulting company which recently started a new system maintenance project.

This thesis explores how three contemporary Mexican women artists, Teresa Margolles, Julieta Aranda, and Minerva Cuevas navigate and critically engage with the global art world through a postcolonial and transnational feminist lenses. The study investigates how their artistic practices address issues of gender, identity, power and violence by examining six artworks by their aesthetic and material strategies, revealing how these artists challenge dominant Western narratives. Drawing on theoretical frameworks by Marsha Meskimmon, Ania Loomba, and Homi K. Bhabha, among others. The thesis discusses concepts of cultural hybridity, the ?third space? and gender to analyze the complex intersections between the local and the global spaces in contemporary art.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.

This thesis examines interfaith work from a general perspective and through the Swedish interfaith project ?Tillsammans för Sverige?. They are based in a famous youth center in Stockholm. The examination has two aims. The first is to identify the main characteristics of interfaith work and how they correspond with daily practice.

Global warming is one of the most debated environmental issues right now, and it could be argued that it is important to study how the phenomenon is treated in schools. The main purpose of this study is to put students? knowledge about global warming in relation with the control documents for chemistry, biology and physics studies. Interviews have been conducted with six students in the 9th grade. The conclusion of the survey indicates that the students generally have a satisfying knowledge about the phenomenon and that they know how they should behave from an environmental perspective..

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.

Kandidatuppsatsen handlar om begreppet hållbar utveckling i en historisk och samtida kontext och den sträcker sig från den globala till den lokala samhällsnivån. Arbetet är en grundläggande beskrivning av hållbarhetsbegreppet och syftet för författaren har varit att skapa en förståelse för begreppet att ta med sig in i ett framtida yrkesliv som landskapsarkitekt. Genom en internationell litteraturstudie av till stora delar rapporter och information från hemsidor ska begreppet hållbarhet förklaras. Begreppets väg från det stora till det lilla, från en global nivå till en lokal ska försöka identifieras och till sist ges exempel från det praktiska arbetet med hållbar utveckling i en svensk kommun. Den avslutande diskussionen innehåller reflektioner på informationen som kommit fram efter litteraturstudien och vägen från global till lokal nivå behandlas även här..

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav. Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

I?ve chosen primary to analyze commercial form of advertising by world leading companies; McDonald?s, Coca-Cola and HP due to their implementation of global advertising. The fourth campaign that?s being analyzed is not of commercial type instead it?s characterized as an informative campaign that the ideal organization Amnesty is carring out.  The study has been successful in gathering data that could be presented in correlation with already established theories and then comparing the results. The goal of the research is to create an understanding regarding global advertising as well as the scientific debate that?s going on within the subject.

In today?s Europe, migration has become a security issue rather than a humanitarian issue. Previous research highlights how migrants have become prisoners of bureaucracy in Europe by their mobility being hindered. The present study critically analyses the migration governance in Europe by highlighting labour market integration in Sweden. The study highlights migrants with a specific focus on foreign-born women. The research questions chosen to examine this phenomenon is: How does migration governance in Europe affect member states' policies for labour market integration, with a particular focus on Sweden? How do foreign-born women in Sweden experience labour market integration processes within the framework of the governance mechanisms that exist in Europe? Foucault?s theory of power and the theoretical concept of choking composes a theoretical framework which is used to analyse focus group data and text analysis data.