Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning.

During the autumn of 2007 I carried out an investigation within the bank and finance Sector. The aim of the investigation was to see how informal aspects could be understood in relation to equality within Bank AB? The main question was: Which are the obstacles and opportunities for equality within Bank AB? To answer the main question I asked the following questions to the material: Are there any gender related different within the organization? How are men and women represented within the internal magazine? Which are the conceptions related to sex/gender within the organization? The investigation is based on a survey, the internal magazine was investigated and finally interviews took place. Throughout the investigation I used organization theory in a gender perspective. With the gender organization theory I examined concepts as structures, leadership, symbolism and changes associated with equality.

The purpose of this study was to investigate how patients who had undergone Hallberg's  TIA-school at Enköpings Lasarett rate their physical and mental health 18 months after participation. Another purpose was to examine whether they re-diagnosed with a TIA or suffered a stroke. The design of the quantitative study was longitudinal and descriptive. In the study 16 patients participated and to measure their mental and physical health the questionnaire SF36 was used. The results showed that none of the participants suffered a new TIA or stroke since participation in the TIA-school.

Knowledge is today one of the most important resources for an organization to handle. But knowledge can also be difficult for organizations to manage. The internet is still growing and new tools take form that allows users to effectively share information. The purpose of this report was to describe how organizations can make use out of internal social media to facilitate knowledge management processes. Three issues involving mapping, coding and dissemination of knowledge to were produced to answer the thesis. The study was limited to examining the identification, coding and dissemination of knowledge through the internal social media plattformen, IBM Connections. The theoretical framework emphasizes how social networks can promote knowledge sharing, how a knowledge mapping can promote knowledge dissemination and sharing, how knowledge can be stored in data sources and how important interaction is to spread awareness. The theory has been supplemented by descriptions of how the system IBM Connections works. Surveys were conducted on four companies that use IBM Connections as an internal communication plattformen. The four companies were selected to illustrate how they use the plattformen of knowledge management processes and we chose to interview the people who were responsible for the introduction of the plattformen. The study identified several similarities between the different companies and that although there were some technical and cultural recalcitrant units against this new type of system within the organization so favored IBM Connections knowledge in several ways. The built-in search automatic created a map of knowledge through the plattform's user profiles. Saved files and documents could be found even after the employees left the company, which encodes knowledge into the company knowledge resources. The opportunity to interact with one another, often over great distances, favored the sharing of knowledge. A comparison with the theoretical framework provided us with the conclusion that internal social media can be used in several ways to Knowledge management through automated knowledge maps, the ability to store knowledge within the company and to communicate knowledge across functional and geographical boundaries in interactive discussions..

In this thesis, input data for energy performance calculations on commercialpremises have been studied. In energy performance calculations, where internal heat gain parameters are unknown, template values that, in a reasonable way represent the activity in the room, are necessary. These values can be used as input data for whole-year calculations, or for calculations on shorter periods of time.The purpose of the Sveby project is to create standardized work practice in energy issues for the construction industry. The work in this thesis is conducted to correlate with the purpose of the Sveby project, with aims of contributing with information and guidelines for the continuing work with commercial premises.In this report, suggestions for template values for internal gains parameters, based on research and calculations in the field are presented. Suggestions on how these can be implemented in a user-friendly way for two energy performance calculation software are also given, VIP Energy and IDA ICE.

Uppsatsen redogör för ett revisionsutskotts arbetsuppgifter, redogörför revisionsutskottens arbete i företag noterade på stockholmsbörsens A-lista samt att analysera om revisionsutskotten i fråga arbetar enligt svensk kod för bolagsstyrning och därmed bidrar till bättre corporate governance.

Continuous improvement is one of five principles in General Motors ? Global Manufacturing System (GM-GMS). GM-GMS has been used by Saab Automobile AB since 2003 and is a central component for realisation of GM?s vision. Internal audits have discovered problems with one of the tools, practical problem solving (PPS), which needs to be improved.

One of the most important components of a harvester is the crane. Most harvester cranes are only possible to pivot (or horizontally rotate) at the crane pillar. Cranab in Vindeln, Sweden, has developed a new type of harvester crane which has an extra pivot point on the outer boom. This makes it possible to reach around residual trees, easing thinning work in dense stands. The aim of the study was to analyze if the use of a pivoting outer boom (POB) crane gave an increase in thinning production and if there were any differences in time consumption between the work elements for the POB crane and a conventional crane. A Valmet 911.3 equipped with a POB crane was used in the study.

The purpose of this master thesis is to investigate what the users/visitors do at the Filipstads Bergslags Library when they are there. The questions we asked were "What do the visitors do when they are at the library?" and "How do the visitors give priority to the librarys services?" From these two questions we asked a third "How do the visitors view the library and its functions and what function do they see as the most important to them?" The method we used was a user study and we did this at the request of the management at the library. A questionnaire was constructed and handed out in a pilot study. We made some changes in the questionnaire before we started to hand it out at the library.

Title Greenlighted employees ? The internal value of Schenker?s environmental work.Author David Fridner.Course Master thesis in Science of Media and Communication.Department of Journalism and Mass Communication, University of Gothenburg.Semester Spring semester 2009.Tutor Professor Monika Djerf-Pierre.Number of pages 55 (appendix 23).Aim The aim is to study the internal value of Schenker?s environmental work.Method Qualitative and quantitative method.Material 20 interviews from four workgroups: managers (4), sales (5), customer-services (4) and truck drivers (7). 148 websurveys from two workgroups: sales (106) and customer-services (42).Main result Schenker is perceived as an environmentally friendly enterprise. Much due to the fact that the company?s impact on nature only has little to do with how the staff evaluate its ?greenness?.

På dagens konkurrensutsatta marknad spelar varumärken en allt större och viktigare roll i konsumenters val av produkter eller tjänster. Konsumenter vill kunna identifiera sig med sitt valda varumärke och bygga en djupare relation med det. En ny sorts varumärken, s.k. corporate brands, har vuxit fram för att tillfredställa konsumenternas behov. Men corporate branding är än så länge ny mark och sällan utövat eftersom de på många sätt är mer invecklade och svåra att bygga än de traditionella produkt-/tjänstevarumärken, då de bl.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.