Uppsatsen redogör för ett revisionsutskotts arbetsuppgifter, redogörför revisionsutskottens arbete i företag noterade på stockholmsbörsens A-lista samt att analysera om revisionsutskotten i fråga arbetar enligt svensk kod för bolagsstyrning och därmed bidrar till bättre corporate governance.

My choice of topic for this essay is the habits of television and computer gaming among young men; mostly their opinion of male and female objectives. My vision of this, being a woman, I often think of the possibilities men have of choosing games where the female characters, in my opinion, often are exposed in a degrading way. To my help I have earlier works on the topic by media scientist Mary Flanagan as the leading authority. She writes much of the character of Lara Croft, and the way she could be an icon for the computer gaming girls of today, despite she is having a stereotypical body shape. I even want to briefly share my thoughts of the always imminent discussion about media panicking; and whether gaming giving the players positive or negative influences.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

This paper examines the Swedish newspaper Aftonbladets conception of the phenomenon ADHD. The essay regards the language that is used (and the values reflected in it) as a sort of mirror where the public opinion is expressed, established and put forward. Being such a constructive factor in the creation of the phenomenon, the language is considered of big importance and therefore this essay is using a discourse-analytic approach to the problem.The aim of the essay is to achieve a discourse-analytic understanding of Aftonbladets ADHD publications. This paper reaches the conclusion that in Aftonbladet, ADHD is put forward as something extraordinary, not normal and unusual, which results in the subject-positions ?Unwanted?, ?Disabled? and ?Function beneficial?.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

This thesis for the Master of Science degree was performed at Solectron Corporation in Norrköping. The background for the thesis was a need to develop and build two test fixtures to automatize testing and adjusting of transmitter modules (TX-fixture) and receiver modules (RX-fixture) which are head devices in DWDM-systems. The basic elements for the test fixtures are: Test board, switch board and DC/DC board. The main function of the test board is to handle communication between the transmitter and receiver modules and supply voltage to these modules. The test board was insufficient and modified with a microprocessor to handle the communication between the PC and the receiver module.

The purpose of this study is to explore how teachers in Sweden and Croatia work with children that have problems like ADHD and dyslexia in school. I have chosen to compare pedagogical methods between Swedish and Croatian teachers which are used in work with children with difficulties when it comes to the education and teachers approach to these children. I have done a qualified study and have interviewed teachers in both Sweden and Croatia and one specialist in pedagogy in Croatia. I compared with these interviews information from earlier studies and literature. Results show that teachers in Sweden are of the opinion that every student who has these difficulties is different and therefore the use a variation of pedagogical strategies is crucial.

About 80 % of all Swedish dairy cows are kept in tie-stalls, but loose housing is increasing, probably because it is more profitable for the farmer. The design of the floors is of cruicial importance to the cows well-being. Traditionally, the most common type of floor in the alleys of a cubicle system still is a slatted manure-draining floor made of concrete. The typical Swedish design has 125-mm slats and 40-mm slots, maximally. With too wide slots, there is an increased risk of injuries to the claws when the cow makes a hasty move.

Revisionsplikten i Sverige avskaffades för några år sedan för de minsta aktiebolagen och idag är det ett omdiskuterat ämne. Det är dock först nu som effekterna börjar visa sig. Idag är det cirka 80 procent av de minsta bolagen som inte anlitar en revisor. Studien har utförts ur företagens perspektiv och syftet med vår studie har varit att undersöka om bolag som inte anlitar en revisor har fattat ett ekonomiskt rationellt beslut. För att genomföra studien har vi använt oss av kvantitativ metod med deduktiv ansats som utgått från positivistisk kunskapssyn. Vi har bland annat undersökt om ett antal nyckeltal skiljer sig mellan reviderade och oreviderade bolag.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.