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.

Vårterminen 2006.

The aim with this Master's thesis is to study the debate that takes place in the local community when a public library branch is threatened by closedown through the local newspapers. Through this it is our aim to understand why the debate takes place, and why so many people gets concerned with it. By relating this debate to contemporary research of library- and information science, and the discussion in three major Swedish library journals, we have found the answers to these questions. By studying the debate, we found six subjects that where essential for this study. These were Politics and economics, Urban and rural districts, Democracy and accessibility, The service of the library, The meeting place and To replace a closed down library.

The municipality of Olofström is intensifying the co-operation with Sölvesborg and Karlshamn, the two other municipalities in the west of Blekinge. They co-operate in two local federations and for the moment negotiations are going on about a third local federation in continuation school, but the municipalities do not agree. The aim of this thesis is to examine why Olofström co-operate with Sölvesborg and Karlshamn, if there are any problems and where the limit of this co-operation is. The method in the thesis is qualitative interviews with local politicians and officials and an actor-structure-perspective is used. The result shows that Olofström is a municipality where the population is decreasing, and it has lost state subsidy during the last decade.

This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.

Abstract: The world in which companies are acting today offers challenges in the sense that it is rapidly changing and that a vast amount of information is available. In order to ensure the competitiveness and survival of the company, an effective and efficient environmental scanning is essential to the company. Our aim with this Master's thesis is to investigate what factors constitutes important and basic conditions in a well functioning environmental scanning and how companies strategically can go about to achieve this. In order to highlight and specify how these factors can be applied on a specific company Thule has been our focal point. Thule.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

This report is of technical character and treats how to plan a small building in Borlänge, Sweden.The technical components that have been treated in the report are the construction, foundation,installations and thermic abilities of the house. In addition to planning this house the report alsocontains a part that deepens in net zero energy buildings. The purpose of the report is toinvestigate if the house in Borlänge can be constructed to meet net zero energy buildingdemands.Energy efficient houses such as passive- and net zero energy houses are showing more frequenton the market in Sweden. Ongoing climate changes and growing consciousness about theenvironment in society have contributed to that the environment is a well discussed topic. Toconsume small amounts of energy and at the same time produce local energy is thereforesomething that lies in the future and future houses.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

The demand for environmental assessments on buildings and energy consumption is increasing as well as the energy performance requirements for buildings. At the same time it is increasingly common with self-producers of heat and electricity generation.The main purpose with this master thesis is to investigate how time resolution affects the environmental assessment of energy consumption in office buildings connected to district heating (DH). Environmental assessments were done with both attributional LCA and consequential LCA with system expansion.Fortum´s DH system in Stockholm was analyzed and district heating production was simulated in a Matlab-model. Greenhouse gas (GHG) emissions for the production were calculated. The heat demand of the office Gångaren 16 in Stockholm was simulated in IDA ICE.

Environmental chemicals are transported to the Arctic through the air and oceans, once within the Arctic they spread through rivers, lakes and other watercourses. Polar bears and sledge dogs in-gest high concentrations of environmental chemicals since many of the chemicals are fat-soluble and their diet mainly consists of marine mammals. The aim of this study is to describe how environmental chemicals spread in nature, how they reach the polar bears, and finally how they affect the animals reproduction, with reproductive hormones and genitals in focus. The animals are exposed to a cocktail effect which complicates the assessment of the chemicals impact on the reproduction. Studies show that the genitals can decrease in size or become malformed, sexual maturation can be affected and the reproductive hormones can be disturbed.

AbstractThe aim of the present study was to investigate if and how pre-school teachers reach the objectives in the national curriculum concerning the environmental issues.Another angle of this study is to find out if there are any involvement amongst the preschools regarding the environmental issues and if the teachers encourage the children to join in and make them a part of discussion.I have randomly chosen 10 preschools throughout Sweden and interviewed one staff-member from each school. Most of the preschools were well aware of the goals to follow according to the national curriculum.After comparing the answers my conclusion is that preschools act quite differently concerning environmental issues. Some worked almost exclusively with the children involved. Others occasionally involved the children whereas a few didn?t include the children at all.In every case the teachers would want to dedicate more time to environmental issues.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

The subject for this thesis is to examine the portrayal of the local farmer in four different museums in Scania. The purpose is to examine these two questions: 1. Which narrative and museal strategies are used in the portrayal of the local farmer by the local history societies? 2. How do the actors of the local societies relate to the living conditions and hierarchies of the rural society of Scania? The source material consists of guided tours and text material from the museums. The theoretical fields consists of history culture, use of history, historical narrative, museology and rural science act as our theoretical fields. Peter Aronsson, Anna Eskilsson and Maria Bjo?rkroth act as our main theoretical framework. Our research presents two central discourses in the portrayal of the local farmer.

Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.