Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

The purpose with our study is to increase our knowledge about how personnel in different activities experience the work with childrens who is growing up with addicted parents. What the personal experienced as important facts was structure and flexibility to take care of all children´s special need.Something else they experienced was, during discussions with children it´s important to listen to them and confirm their self-esteem.We have found that there are many well-functioning activities of this kind of children, but there are difficulties to have the parents to take the children to the activities.The personal believe that this is because the parents do not realise their addiction problem enough. The respondents expressed a which to get closer to the school so they can increase cooperation and reach more children in this way, and a lot of these respondents also point out that the community where ever the children are has a obligation to report or notify the social service if there are any children that need care..

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

Introduction: It is recommended to place all the vacuum tubes directly on a sample cradle after vein puncture to prevent analytic error. This recommendation is not always easy to follow because the samples are taken by different professionals under different situations.  The three most common analyses, platelets count, haemoglobin and prothrombin time were tested.  Therefore, it was interesting to compare results from the three most common analyses with or without sample cradle, to evaluate the influence of this step on the result. Methods: Three analyses were preformed, using blood from 50 different persons. Each person gave two vacuum tubes, each contained 4.5mL of venous blood for the study.

How can former military area I5 in Östersund, Sweden, evolve into Stadsdel Norr ("The Northern Quarter") ? an attractive part of the town center? In a theoretical part of the essay the significants of well functioning towns and streets are investigated. The history of Östersund and I5 is shortly reviewed. Present recommendations concerning city design are presented along with guidelines from Vägverket (National Road Administration) for urban streets. The conclusion reached is that a fundamental structure of streets and roads, public and private spaces, is crucial for the possible future development of an area.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

This thesis explores and compares the former armed opposition groups; Mozambique National Resistance (RENAMO), Front for the Liberation of Mozambique (FRELIMO) and South West Africa People's Organization (SWAPO) transformation processes into political parties. The first question addressed is; What factors determines the ability of these armed opposition groups to transform into political parties after armed conflict? The question is addressed through four structural and organizational factors; international involvement, the organizations ideology and identity, their ability to change inter-elite relationships and their ability to change collective incentive strategies. The second question addressed is if the transformations process can affect the parties? degree of institutionalization? The degree of institutionalization is examined through the party's adaptility, complexity, autonomy and coherence.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

?During the past few years cooperation between the EU member states has expanded considerably in areas such as justice and homeland affairs. International cooperation in criminal justice has become more important as borders between EU countries has been lifted and because of this, various criminal groups have also had more opportunities to commit crimes cross borders. The Italian mafia groups in particularly have been operating in almost every country in Europe and have exploited the possibilities offered by the EU. The increase of organized crime in Europe has created a demand for EU to step up their actions against the organized crime.The purpose of this essay is to investigate exactly how the significant EU is has been in battling organized crime in Italy.

In this study have I examined how treatment of girls with neuropsychological impairments is functioning? I have looked at the theories and methods of treatment on the base of the care program and how it is put into practice. In addition I have interviewed four girls who have undergone the treatment program.To gain perspective on institutional care as a social phenomenon, I have tried to give a brief historical retrospect in which particular care for women are described. I am also affecting certain gender aspects of institutional care. I have also tried to make a brief account of current research on the treatment.The study is a qualitative study in which I am apart from literature studies used participant observation in depth interviews as a method.My results indicate that a well structured treatment with CBT approach can work well to achieve lasting behavioural changes in students..

This is a qualitative study that includes participants that are in connection with a non-civic organization in Sweden. The study aims to capture the participants? subjective experiences regarding human service organizations. The starting point is to catch both their positive and negative experiences, and then try to concretize what directed their perception in both ways. Is there any specific organization that is represented in positive and the negative column? Is it possible to explain the experience by looking at the organization and the organizational goals? Is it possible to see variables that might explain the perception?The study has a narrative focus that seeks the answers in the organisational context rather than in the stories themselves.