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.

Sweden is today often defined as a multicultural society. The implications on organizing and providing information in public libraries are many, since the systems presently used in the western hemisphere are not adapted to multi-cultural information. This thesis aims to outline ethical and practical problems that arise when organising and providing information concerning cultures other than western, and not least, when dealing with material in other scripts. With this theoretical framework the thesis examines the website of the International Library in Stockholm, a website built to serve users of different languages and scripts than Swedish. The research questions in this thesis are: 1, what specific problems can be distinguished within library work in a multicultural and multilingual environment? 2, what problems and needs were considered in the creation and design of the International Library?s website? And 3, can examples of problems and possible solutions of these be seen in the information and it?s organisation on the International Library?s website? The empiric material consists of the International Library?s website, and interviews with three informants involved in developing it.

This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

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.

The exposed position of a social worker entails serious demands to their working environment. The experience of the working environment is coherent with various circumstances such as physical, technical and psychosocial factors. The aim of this study is to investigate how social workers in Gotland experience their psychosocial working environment. As a theoretical ground we describe the working environment regulations and it´s framework. Previous national and international research enlighten issues such as definitions of threat and violence, the significance of education and policys within social work, social support and riskfactors.

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.

Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.

I denna uppsats undersöks det potentiella sambandet mellan minskade försvarsutgifter och ett ökat försvarsmaterielsamarbete i Europa och Norden. Perioden som studeras är åren 1991-2012. Variablerna konstrueras från data hämtade från SIPRI (Stockholm International Peace Research Institute) och utgörs av (i) genomsnittliga försvarsutgifter som andel av BNP, samt (ii) andelen försvarsmaterielaffärer som inkluderar samarbete vid produktion för de två grupperna av länder. I ett första steg görs en statistisk analys vars resultat visar på ett statistiskt signifikant samband mellan variablerna när det gäller de europeiska länderna, samt ett statistiskt insignifikant samband mellan variablerna för de nordiska länderna. I ett andra steg genomförs kvalitativa intervjuer i syfte att undersöka orsakerna till denna skillnad mellan de två samarbetena.

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.

This paper discuss the possibilities to transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

The housing estates in the outskirts of Sandviken, consist of relatively large scale apartment buildings. This report, that is a B.A. thesis at 10 Swedish university points, aims to investigate and describe the opportunities to improve safety and security for inhabitants in Norra Björksätra. The purpose with this report is to make Norra Björksätra to a more attractive place to live in, by changing the negative trends in the area. Since demolition of at least some of the houses could be of current interest in some years; the purpose is also to investigate whether demolition or renewal of the area is the best solution.