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.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

The aim of this paper was to examine which discourses of women that could be found in Swedish policy documents concerning alcohol from the seventies until today. The questions asked were in which ways women?s drinking was described and how these descriptions could be analyzed and understood by critical discourse analysis and gender theory. The results indicated two main discourses, one replacing the other over time. According to the first discourse, most clearly expressed in the official report from the seventies, women were not consumers of alcohol to the same extent as men.

This work is about popular culture in leisure. Teachers at leisure, on the basis of Education's governing documents working with developing an activity for students when applying the students' own interests. Although these councils are posted, several teachers around the country rejects certain activities or products that the students want to do or play with during their free time at the leisure time. Therefore the purpose of this study is to try to understand what teachers in leisure attitude to popular culture is and if they integrate the popular culture in there activities. To understand this, a qualitative study of interviewed teachers in various leisure was used.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

AbstractThe aim of this essay is to analyse the effects of women's representation on actual political outcome. Quantitative method and materials are used to study the consequences of women's political participation in Swedish municipals.Many theorists think that women have special interests, different from men?s, which is also the belief of this essay. This political interest is here defined as freedom from discrimination and violence against women. In order to see if this interest is present in local policy it is transformed into variables concerning whether the local authority has an equality plan, supports a local shelter for abused women and by how much money it supports women's shelter.

Purpose: Reading aloud to children and having a conversation about a book, which is read to them, has attracted much attention as important factors that influence children's language development. Language development for children is one of the most important tasks that the preschool- teachers have, and according to ?Läroplanet?, all children must have the opportunity to develop their language. The aim of this study was to examine how reading aloud, and by letting them speak about a certain book, ?boksamtal? impacts preschool-children`s ability to develop their language according to preschool- teachers.Method: I have used a qualitative method by interviewing four preschool- teachers.

The purpose of this master thesis is to examine a proposal for basic class 4 in UDC, which has been empty since 1964, and to pick out a negotiable subject for that proposal. The proposal is analysed from a theoretical perspective based on principles created by S. R. Ranganathan. Three principles are used.

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..

With abroad education of arts, textiles and nowthe upholstery there were nota long step to become interested inthe visual withinthe upholstery trade. I have chosen to highlight the shapethe world with boththe artist and thecraftsman's eye. I have explored hownew expressions canbe created from traditional methods and materialsfrom upholstery andrelated crafts suchas tailoring for Royal andsaddler. These craftsmake up a webof technologies, materials,and to some extent tool returns and borrowed.By looking at afew items fromthese crafts haveI let myself beinspired and made ??use of knowledgehow to buildforms and eventransfer them tonew areas inan aesthetic andartistic direction.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Uppsatsen handlar om hur tibetaner använder sig av Internet i strävan efter en nationell identitet och i kampen för ett fritt Tibet. Med information från fyra tibetaner analyseras olika webbplatser kopplade till den tibetanska diasporan för att se om denna koppling finns. Med hjälp av tidigare diaspora forskning och Benedict Andersons tankar om en föreställd gemenskap görs en analys av kopplingen mellan diasporan, Internet och en föreställd gemenskap. Abstracts: This essay discuss how Tibetans use Internet in their effort to maintain a national identity and their struggle for a free Tibet. With information from four Tibetans, Internet sites connected to the Diaspora is analyzed to see if this connection exists.

By comparing the experience off interaction in a life world with a drug habit and a life world without a drug habit you might find how they differ. We asked four former drug abusers in four semi structured interviews to describe their experiences off interaction under these two circumstances. The difference between the two life worlds when it comes to interaction is that in the drug abusing life world our informants describe that communicative action has to stand back for a more goal oriented action. In the drug free life world, communicative action on the other hand is experienced as the most important action. The difference is about wether interaction is goal oriented or oriented at understanding.

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

The automotive industry is increasingly studying lightweight solution in their designs, also rational production and low costs in materials and manufacturing methods are of great interest. This thesis consisted in the practical evaluation of anchors for sandwich panels. The object was to study loads of shearing and pull out of the plane. The experiments were carried out on panels made up of 1mm aluminium coatings and 50mm extruded polystyrene (XPS) at its core. As the fasteners used simple methods such as blind rivets, screw and glue.