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.

Purpose: The aim is to investigate the mechanisms behind the destructive entrepreneurship in the assistance industry.Method: To investigate the destructive entrepreneurship in the assistance industry, we conducted a qualitative study in the form of semi-structured questions. In total, we interviewed four authorities and an employer organization.Theory: Theoretical framework: The study is based on Baumol's (1990) theory of productive, unproductive and destructive entrepreneurship and rent-seeking by Murphy et al (1991), but the study's principal theory that we have chosen to apply is the routine activity theory of Cohen & Felson (1979) that describes three elements that must come together in order for a crime to be committed.Conclusions and discussion: Our study shows that it is clear that there is both fraud and abuse within the assistance allowance, which can be done in different ways. Some users simulate their illness that they exaggerate their need for assistance. Some assistance providers have abused the compensation by paying lower wages and empty false wages etc. The study showed that there also exists a type of human trafficking.

This exploratory thesis uses qualitative research to investigate how digital music is beeing packaged. The main study consists of 11 deep interviews with key representatives of the digital music industry in Sweden. These are (record companies) EMI, SonyBMG, Universal, Warner, (DSP) InProdicon, (mobile operators) 3, TeliaSonera and (cell phone producer) SonyEricsson. Packaging is a concept of marketing that has specific implications depending on which good or service that is being packaged. Packaging occurs at different levels in the production chain.

Thesis in Musicology and Artistic Practice by Anders Soldh. Part of the work for the master?s degree. Studies from School of Music, Theatre and Art, University of O?rebro, 2007.

Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.

Detta arbete har tagit fokus på en ännu outforskad företeelse i svensk kommunal planeringspraktik, nämligen något som här kallas ?konsultplanering?, det vill säga konsultmedverkan i den kommunala planeringen. Uppsatsen har avgränsats till att handla om ?planeringskonsulter? och konsultuppdrag som konkret handlar om planering och inte olika utredningar etc. som i och för sig också ingår i planeringsprocessen och ofta utförs av konsulter. Ämnet är intressant eftersom det idag är vanligt i de flesta av Sveriges län att kommunerna använder sig av konsulter. Studiens syfte är att studera den ökande konsultplaneringen i den svenska kommunala planeringspraktiken, samt dess positiva respektive negativa konsekvenser för planeringssystemet.

The ongoing change that characterizes the landscape as a result of the development of the society as a wholeis the basis for this thesis. Even though the Scanian landscape still is dominated by arable land, other valuessuch as biological diversity, cultural heritage and economical aspects, has all been ascribed the landscape asmore and more important factors and in some respects, compete with the farming industry about the right tothe landscape. Our demand of more and more space, will of course also affect the landscape. Huge amountof land are used to build external malls and single-family houses, which gives rise to an increasing need foran extended transport system that also is land consuming.It all comes down to: how the municipalities deal with non built areas - the green structure. Do themunicipalities have separate programs describing their vision and objectives concerning the green structure?Literature studies, an inventory made of the municipality programs in the west and south west of Scaniaand interviews with employees at the municipalities clarifies the use of the green structure concept, both intheory and in practice.The green structure concept seems to be derived from the environmental debate.

The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

Examensarbetet behandlar det s.k. Kingområdet i södra Helsingborg. Planområdet benämns som King i arbetet, har en storlek av ca 45 hektar och ett avstånd till innerstaden på ca i kilometer. Området består idag främst av bangård och verksamheter av olika karaktär. Under en kommande 20-årsperiod kan stora förändringar förväntas ske i dessa delar av staden och det är i denna utveckling som arbetet tagit sin utgångspunkt.

In Sweden according to the planning and building Act municipalities have planning monopoly. The question about shopping centres in the outskirts of cities is a regional issue, because they attract customers from a large area. Municipalities often find it hard to assert themselves against large commercial companies when it comes to their establishing new retail outlets on the outskirts of cities. Without a regional co-operation there is a risk that municipalities can be played up against one another, so that more and more companies are given permits without the municipalities having taken the strategic consideration necessary for a long term sustainable development. The focus in this work is on four municipalities in the Södertörn region (Södertälje, Botkyrka, Huddinge and Nynäshamn).

The purpose of this thesis was to study how an internationalization process to China may appear for a small Swedish enterprise and to identify important factors that may be essential for the process. The focus extends from the point where the enterprise makes its first connection with China up to the point where they are well established. Their business is up and running and they have begun production. To gain a deeper understanding of the subject a gathering of existing theory and research articles was conducted. The gathering of theory yielded knowledge of different approaches and methods that can be used to implement internationalization and provided a greater understanding of cultural and regional differences in China compared to Sweden.

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

Companies today need to be more focused than ever on having an active Human Resource Management culture. This is not only because of the companies? concern for their staffs wellbeing, but for the companies? effectiveness in the long run. The reward systems which many corporations use today, to both keep their employees and attract new ones, is a well researched subject by scholars as well as journalists. Earlier research has suggested that it is important to implement an active Human Resource Strategy.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.