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.

?A designer rarely works alone?. The first sentence of Jonas Löwgren and Erik Stolterman's chapter on design as a social process made me curious. What if a designer worked alone? What are the actual differences between working on a project alone and as part of a group? How would it influence the creative process? What would be different when coming up with ideas, meeting with clients and setting deadlines? Does the influence of another designer stifle the individual creativity or does it actually nurish it? This paper is written to answer these and other questions as well as take you through the creative process of the production of ?Daddy? - the music video..

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

The autumn of 2011, saw a new curriculum being put to use in Swedish schools, a curriculum whose purpose was to supply the Swedish schools with a larger national equivalence. This new curriculum was meant to counter the strong variations in grading that the ministry of education felt was a result of the Lpo94, the curriculum previous to lgy11's introduction.With the introduction of the new curriculum there followed some changes to the objectives and emphasis on content prepared by teachers in the subject of religious studies. As a result this also affected the teachers planning and execution of the course and its content. From the perspective of a teacher-to-be I hold a great interest concerning how lgy11 affected the religious teachers planning of their lessons and teachings. This essay is written with the hope of being able to determine how some of the now active teachers perceive that they have been affected by the curriculum in its structure of teaching and planning and the content of material.

The purpose of this study is to develop and practically evaluate a new approach for the introduction of changes in internal and external processes in a customer front, but with the aim of maintaining or increasing customer perceived quality during insertion. A working model has been developed and is used in a qualitative research in the form of a case study carried out in a customer front, on a customer group in Telia's mobile customer service in Sweden. There is currently little research that has studied the implementation phase.The results of the study show that the designed working model works satisfactorily, but also that it can be developed more. Employees are satisfied and the sale was a positive boost, however, declined the customer experience a little bit. Employees raises questions as leader behavior, confidence in the group ahead, everyone's different circumstances and desire for the individual choice.The biggest challenge for future leaders will be to manage and lead continuous change.

Title: The process of gentrification ?the transformation of declined neighbourhoods into attractive ones Gentrification = ?A social process of change where people with high socioeconomic status move into neighbourhoods which traditionally has been dominated by people from the lower classes or from ethnical minorities.? (Nationalencyklopedin 2010).In many cities around the world, disinvested neighbourhoods become the place to be, where everything happens. This usually occurs when different social groups, such as bohemians, homosexuals and artists, move into a declined and disinvested neighbourhood. After a while, people from the middleclass move in to the area due to its increased attractiveness, and start to renovate their properties. This usually leads to higher rents, which force some of the original inhabitants to leave the neighbourhood.

The aim of the study has been to explore certain aspects of implementation perspectives and to analyse the introduction of an environmental management system called ecoBUDGET in the Municipality of Växjö. A framework has been developed through thorough studying of earlier research in the field of policy implementation in public administrations. The framework is made up of the steering relationship between politicians and public administrators, decision making and implementation and the ability, want and understanding of how and why decisions should/could be implemented. By using this framework in combination with interviews held with individuals that host valuable knowledge and experience of the system these questions were to be answered:-What factors in the implementation process of ecoBUDGET can be seen to have facilitated alternativly hindred the integration of the environmental management system within the municipalitys administration and companies?- In what direction has the integration of a sustainable devleopment thinking for the environment thru ecoBUDGET evolved within the organisation?The result came to be that sustainable development and the strive for this is more and more amalgamated in to the everyday work within the municipal organisation and that the environmental management system is likely to have played a part in this..

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

År 2011 startade SDC, skogsnäringens IT-företag, arbetet med att övergå från en funktionsorganisation till en processorganisation. Detta har medfört förändringar i ledarskapet då tidigare avdelningschefer har ersatts med process- och resursägare. Syftet med denna undersökning har varit att identifiera förbättringsförslag för samarbetet mellan process- och resursägare vid SDC. Studien har en kvalitativ ansats då samarbetet mellan process- och resursägare har studerats. En kvalitativ ansats har valts då målet är att uppfatta informanternas upplevelser kring samarbetet mellan process- och resursägare så nära verkligheten som möjligt.

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.

This essay analyzes the production process in connection with the original play Utopia 2012, which premiered at Backa Theatre, Gothenburg, Sweden on 27 October 2012.The aim of the essay is to seek a deeper understanding of this particular production process. No universal process plan was employed when creating Utopia 2012. Therefore, taking into account artistic, technical and administrative aspects of the work, a chronological process map has also been constructed in connection with this essay, in order to clarify each step of the theatrical working process.The theoretical approach is hermeneutic, and the material is based on interviews with key individuals with different professions and functions within the working process in order to gain multifaceted perspectives and results. The interviews took place at Backa Theatre with the exception of those held by telephone with the project?s two producers, both of whom by that time no longer worked at Backa Theatre.The findings of the essay mostly indicate that, with the significant exception of director Mattias Andersson?s artistic vision, no fixed process map nor explicitly articulated common goals were employed in this particular theatre production.

In a global context the traditional democratic process is facing new challenges. Scholars are talking about a transition from government to governance, where local and regional networks as well as international collaboration are an important part in how regional policy is produced and implemented. In this paper the processes in regional projects funded by the European Union are considered, and related to the traditional democratic process. The study has been fulfilled through informant interviews with representatives from four EU-projects. The interviews are supplemented by a qualitative text analysis of current statutes.

The aim of this qualitative study is to examine how users of talking books perceive the possibility of downloading talking books from home without visiting the library and how this affects them. Three research questions were formulated:How do talking book users reflect on their library usage?Have the subject's' library usage changed since introduction to the download service?How have users experienced the service?To answer these questions, five semi structured interviews were conducted with five different users of talking books in Sweden. All subjects were currently using download services which they had gained access to from their local public libraries. In analyzing the interviews, a theory established by Henrik Jochumsen and Casper Hvenegaard Rasmussen in Gør biblioteket en forskel (2000) was used.

Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.

This graduate thesis deals with the challenges facing us as we gradually make our urban environments withtheir many public buildings, such as shops, cafés and cinemas, more accessible for disabled people. Theperspective taken is that of the conservationist, who in her or his profession looks to the cultural andhistorical characteristics in buildings and building environments. In order to gain better accessibility, changesin the physical fabric need to be made, with consideration for the cultural and historical characteristics.The introduction presents the subject of considarate accessibility. The second chapter deals with the legalaspects concerning the protection of buildings as well as the accessibility for disabled people. Severalinterviews with different participants are presented here, aiming to tie the legislation to the reality of theconservationist, the disabled, the civil servant working with accessibility issues and the property owner,whose responsibility it is to make the adjustments necessary to improve accessibility.