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.

An evaluation: how have the goals of ?Vårdkedjeprojektet? been implemented at the treatment centre of RällsögårdenThis evaluation was commissioned on behalf of the treatment centre of Rällsögården. The aim of this study is to evaluate how the goals of ?Vårdkedjeprojektet? (VKP) have been implemented in the institutional care at the treatment centre of Rällsögården. This study was focused on the following questions: a) how is the function ?internal coordinator? experienced by staff at Rällsögården, b) in the function of internal coordinator what aspects are thought of as effective/non-effective concerning the cooperation with ?external coordinators? and contact with clients and staff, c) how is Vårdkedjeprojektet and its treatment approach ?Community Reinforcement Approach? (CRA) experienced by coordinators, clients and staff and d) how well is the aftercare functioning for clients who have finished their treatment at Rällsögården, and still participate in VKP?The choice of research method was triangulation; a combination of qualitative and quantitative methods.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

The purpose of the study was to investigate whether or not Icelandic horses are less severely affected in clinical symptoms of cough or decreased performance than other breeds of horses. A breed variation in chronic respiratory disease severity was suspected based on clinical experience at the Institution for surgery & medicine, large animal, SLU Uppsala. A retrospective journal study of 17 Icelandic horses and 17 Swedish Standardbred horses with chronic problems with cough and/or decreased performance compared several measurements of disease severity. The clinical signs, physical examination and laboratory testing results compared were respiratory rate, abdominal breathing, lung auscultation, endoscopy results, broncho-alveolar lavage (BAL) results and the blood gases pO2 and pCO2. All parameters were available for all 34 individuals except for the blood gases, which were analysed, in only four Icelandic horses and four Swedish Standardbred horses. The only parameters that appeared different between the two groups were respiratory rate and pO2. The four Icelandic horses, which had blood gases analysed, had more severe hypoxemia.

The aim of this investigation is to explain present and historical differences in the Swedish and Danish unemployment rates between 1976 and 2005 with a broad framework, making use of neoclassical and post-keynesian economic theory. The influence of the rate of investment to GDP, and various institutional factors are assessed in quantitative analysis. It is suggested that the crude answer of the question asked in the title, ?What is it that Denmark does that Sweden does not??, is that Denmark invests. This investigation suggests accordingly that the main reason of the relative labour market success during the 90?s in Denmark was a rising, and rapidly recovering, rate of investment to GDP, and perhaps not primarily its flexible labour market institutions.

This thesis has been done at the powder department (GH) at AB Sandvik Coromant in Gimo. With a rheometer measurements has been made on raw materials and powder blends. The focus of this report has been to find correlations between raw material powders and press data, comparisons have also been made between raw materials and powder blends.The rheometer can show information of how a powder act in flow conditions, together with air and with pressure. Analyses has been done comparing the rheometer data with press parameters (for example: rejected orders, weight variations and the compaction pressure) with the goal to find correlations between the powders flow properties and the powders compaction in production.The measurements and analyses have been showing that the powder flow properties depends on the powders composition and that properties like flow rate, aeration and permeability varies between powder blends and batches of the same powder sort. It seems to exist a correlation between the pressure force and the flow rate of a raw material.

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in Borås Theatre and Borås Public Library related to the internal flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society.  It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market?  In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .

In the field of municipal services there are a wide range of aspects a small community must consider, especially considering that the circumstances in which a municipality operate continuously are changing. The changes include, for example, migration, individual lifestyles, the political governance and environment. Especially the latter might have a big impact on a town based on tourism such as Borgholm. We particularly have taken an interest for how this might affect the internal branding and internal brand communication of Borgholm municipality.Through our research we have found that Borgholm municipality in no particular extent is working with living the brand or any similar concepts. Also, we have found that the success of the internal branding of the organization in a great extent depend on the individuals of the different branches of the municipality?s work rather than on a coherent communication structure which reaches the whole organization..

SAMMANFATTNING Denna litteraturstudie syftar till att utvärdera hjärtfrekvens och hjärtfrekvensvariabilitet som fysiologiska mått på mental stress hos häst. För att utvärdera detta har olika artiklar studerats. Artiklarna redovisar studier där hästar utsätts för framför allt mentala stressmoment. Under stressmomenten har antingen hjärtfrekvens (HR) eller hjärtfrekvens och hjärtfrekvensvariabilitet (HRV) registrerats. Hjärtfrekvensvariabiliteten kan omvandlas till ett antal parametrar, bland annat lågfrekvensband (LF) och högfrekvensband (HF).

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

The bulk of the research within the field of media and communication is concentrated at theforefront of development, studies focus on modern companies and modern communication.However, many people work in the industry, where the conditions for communication are partly different. The aim of this study is to explore the possibilities for internal communication that the employees have at the base industrial company of Billerud Gruvön, Sweden. How important do they feel that communication is? Can the internal communication within Gruvön be described as modern, where dialogue between the staff is possible, or as orders from the top down to the bottom of the hierarchal structure?These are our research questions:Which channels are used for communication within Gruvön, and how are they used?How important do the employees deem the internal communication to be?Can the communication within a hierarchal industrial company such as Gruvön be described as modern, where dialogue is at the center, or does the communication consist basically on orders from the top down to the bottom of the chain?Our research is based on the following theories: Communication, Organizational communication, Internal communication and Organizational culture. We have looked to earlier research such as the doctorates of Simonsson (2002) and Johansson (2003) to further our understanding.The methods used are interviews with operators, middle management and the informationofficer at Gruvön.

People of the modern world consume more than they ever used to do. Because of the close correlation between consumption and the amount of waste, the waste volume is also expected to increase. The purpose of this study is to examine if some measures in the recycling process from Sweden could be implemented in Indonesia. In fact, Indonesia is one of the countries in which the waste management system is struggling. Tetra Pak, one of the world leading producer of food packaging, is studied in this report.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.