Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Organizational culture is a widely discussed topic. Today job mobility in society is increasing as well as part-time employment. This study aims at investigate how organizational culture is maintained in an organization where employees work as combiners of different work occupations. The study is a case study of the department of Art at Konstfack (The University College of Arts, Crafts and Design). The organization is unique in the respect to that the majority of the employees have part-time employments within Konstfack combined with their parallel own artistic occupations.

A new generation has entered the labour market. The group is presented as Generation Y andis described as egocentric, spoiled, unloyal and money oriented. Lecturer advice companieson how to understand and lead this new generation. The advisement creates stereotypicalcharacteristics of the group, which then reflects on the generations own identity development.But aside the stereotypes that are created on the labour market, the generation puts a lot oftheir spare time into volunteer work, which is seen as altruistic. This gives us a contradictoryportrayal of the new generation.The purpose of this paper is to understand the factors that contribute to the voluntary work ofGeneration Y and how the group experiences their own commitment.

Projects of all kinds generate documentation that needs to be organized and stored for future use. Well adapted tools, together with a unified modus operandi need to be available for both the project members and those having a more organizing role if an organization is to be effective.A study of the tools available to project members at Svenska Kraftnät have been performed along with an analysis of the guidelines for the tools' usage. The study has focused on the needs of the project members, not the organization as a whole, thus providing a bottom-up approach to the problem instead of the more organizational top-down approach. Interviews of around 20 project members, whose roles include project leaders, technical experts and documentation supervisors, have been conducted to get an idea of the practical problems that exists.All systems, except for a local network storage device, were found to at least meet Svenska Kraftnät's current demands. The usage guidelines, however, covers only the general process that a project should follow and lacks detailed information on a per system level in several areas.

The purpose of this essay is to examine Swedish HR-managers who have either received, or been nominated for, the award ?HR-manager of the Year?. We investigate the managers? personalities, how they think about their own role and HR?s function in the organization, all in an environment that can be characterized by some skepticism towards HR. We find the HR-managers to be ?winners?; strong individuals that are confident, communicative, and driven.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

In 2005 the Swedish social democratic government settled a defense treaty with Saudi Arabia. Ten years later, a new Social democratic government ends the treaty. This thesis will study the Social democratic party?s motives behind their actions regarding the treaty. Kjell Goldmanns theory regarding the three fields of interest concerning state?s foreign policy, security policy, economy and international values, will serve as the theory and operationalization of this thesis.

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

In the political world of today the discussion of Just wars are very present, since the international law and the UN Charter provides certain rules about when it is justified to go to war (jus ad bellum) and how a justified war should be conducted (jus im bello). The discussion about jus ad bellum and jus im bello derives from the theory of Just war. Both in international law and the Just war theory, focus is on interstate wars were the actors are two sovereign states. Since the end of the Cold War there has however been a change in the way wars are conducted. From interstate to intrastate warfare, where the government in most cases no longer has the monopoly over the warfare.According to these facts, my conclusion is that the Just war theory has to expand and incorporate a focus on the human rights in order to be able to meet the new standards of the new wars.

The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

AbstractEssay in political science, C-level, by Ellen Linde, spring semester 2007. Tutor: Susan Marton.?HIV and gender inequalities; a lethal combination? A study of the patriarchal dominance in the international discussion on HIV/AIDS?The purpose of this essay is to study to what extent a patriarchal discourse is present in the international discussion on how to best fight the spread of HIV/AIDS. To determine if a patriarchal discourse is present or not I have used a feminist theory on patriarchal dominance. I have concentrated on the United Nations resolutions about HIV/AIDS.

This essay examines the international communitys intervention in Bosnia. The purpuse i to give the reader a deaper understanding of the problems appeared in re-building the bosnianstate. Office of the higher representive (OHR), was to become the koordinator of therecontruction of the institutions and governance. The theory used fore the examination isstate-building, whith an alingnment of state-building trough the international community.The second part of the essay examine the ideas of the High representive (HR) trough threedifferent dimensions. The idea-analysies search to present the core of ideas of OHR, nationalparties and the reconstuction of media.

SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.