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..

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.

The purpose of this qualitative case study is to explain and discover how a Swedish commune works with their external crisis communication during a large crisis. The case study revolved around a simulation exercise with Mjölby commune that was and organized by the company VSL Systems AB. The study addresses the difficulties that arise within the crisis communication, and shows witch factors that are important to consider, when you are responsible for an entire community.Our result shows that the relationship with media could be utilized in a better way and both parties could benefit from cooperation. The commune could have used varied communication channels to create more effective crisis communication which had reached a bigger group of people. The information was not adapted to the different groups to the extent it could have been..

Today the common people begin to understand the impact of a package. Many choose brand or product with great emphasis on how the outside looks, both in a good and a bad way.The company Gotlands Grafiska gave me the task to create a small basic selection of packages. The target group that the project was based on was craftsmen in the Gotland region. Based on analysis of the market and consumers to develop a range of packages covering a wide range of products sold on the island.During the project a clear theme was the desire to highlight a product and create some sort of exclusivity. It was important to understand how consumers and businesses think about packaging and its function.The result was five different packages, which together cover much of the need for the Gotland crafts and souvenir market.

The aim of this qualitative study was to give an deeper understanding of how employees in the engineering industry experienced health education and how they understood and gave meaning to the terms health and health education. The study was based on interviews with eight men and women who participated in a health education project which had been held on their workplace. When the study took place the interviewees were in the age between 28 and 58 years. The results indicate that the employees understood health as a combination of both physical and psychological factors. The positive aspects described by the interviewees based on their experiences from the project were increase physical activities and that the project had helped them to get a better diet.

In 1994 a new Forestry Act was accepted in Sweden. One of the aims of the law is to raise consideration forpreservation of biodiversity. Since the new law got accepted and some time has passed, there now lie someinterest in examining whether the law has been effective towards its purpose. Methods suitable for analysishave been examined during this study. The content of this pilot study is based around five parameters whichcan be used to validate the effects of the new law.

The study is divided into three parts ? the development of wage labour towards becoming the dominant norm in society, how this norm is challenged in a specific geographical context, and lastly a study of two unemployed individuals and their everyday activities, what and especially why certain behaviour occurs. The main purpose with the text is to study unemployed people in a specific geographical context in a overall society where wage labour is thought to be the norm. Questions that is being asked is how the unemployed individual works in a society where wage labour is the dominant activity for the day. This is connected to a study of Möllevången, a district of Malmö, where the wage labour norm can be thought of as being challenged.

This project includes development of new packaging for dry spices and an investigation of how to automate the production line. The preliminary investigations show needs of an environmental friendly packaging possible to re-close. After screening for suitable materials three concepts were developed, a stand-up pouch, a plastic jar and a metal can. The pouch was excluded in a concept choosing process. In this process it was also decided to further develop the metal can concept.

In industrial control systems PID-control remains the prevalent strategy, also for processes that would benefit from model based control. The purpose of this thesis is to evaluate whether model based control can be readily implemented in an industrial control system. To this end a simulated surge tank with a simulated industrial control system is studied. For evaluation two scenarios with specified objectives are selected.Following a review of LQR and versions of MPC, Predictive Functional Control (PFC) is considered the most suitable for implementation. PFC is a form of MPC developed with industrial applications in mind and therefore has several advantages for implementation in an industrial control system.

This study is case study of political participation among the Kani tribe from Kuttichal grama panchayat in the Thiruvananthapuram district in Kerala, India. The study is based on the collected data of 117 people of the Kani tribe living in four different settlements: Pankavu, Mangode-Valippara, Chonampara and Kaithode. The aim of the study is to examine the impact on political participation by different factors, which is done by the use of the quantitative method of cross tables. The study confirms previous studies in its conclusion that high status individuals, defined in terms of education and economic standard, are the group of the highest political participation, when this is defined as being involved in political work and holding a party membership. On the local political scene however, where political participation consists of participation in local assemblies and voluntary work, the impact of the examined variables are very limited.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Being able to reflect, evaluate and justify your views is an important part of adult life. Moral education can be a path to develop this knowl-edge; however, it is possible that the moral education gets more obscure when it is not a separate subject. The purpose with this essay is to examine the need of moral education and the presence and the framing of moral education of seven teachers in religion. The purpose is also to analyse where and how the moral education should be included in the curriculum. The survey was conducted through qualitative interviews with a hermeneutic approach.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

Being able to reflect, evaluate and justify your views is an important part of adult life. Moral education can be a path to develop this knowl-edge; however, it is possible that the moral education gets more obscure when it is not a separate subject. The purpose with this essay is to examine the need of moral education and the presence and the framing of moral education of seven teachers in religion. The purpose is also to analyse where and how the moral education should be included in the curriculum. The survey was conducted through qualitative interviews with a hermeneutic approach.