Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

The study addresses the field of design as a profession and examines the views on strategic management in a design project among nine selected graphic designers. The graphic designers who participate in the study are permanently employed at design companies in Stockholm. The study has a qualitative approach and the method is based on face-to-face interviews. We have chosen to examine this subject due to the opinion among professionals that strategic management in the design industry has increased during the last decades. There is a belief that strategic management in some cases are used too extensively as a way for design companies to make more money.

The purpose of this dissertation is to examine how teachers in the municipal Music schools Schools of arts (kulturskolor) estimate the quality of their teaching rooms, which factors that are significant for their opinion, and if they have experienced any tendencies of improvement in the quality of their teaching rooms. The examination is built on a questionnaire, which was sent to a number of music- and ?culture schools? in Sweden. From the answers you can read that the majority (66%) of the teachers are satisfied with their teaching rooms, even if a relatively large part (33%) seems to be unsatisfied. The single factor that are of most importance for their opinion are how much of their teaching they spend in rooms that doesn?t belong to the music- or ?culture school? and also are used for other kinds of education.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Drawing on theories of ethnic representations in mainstream news media and racial discrimination (van Dijk 2000, Hultén 2006, Husband & Downing 2005, Wodak 2011), and using methods of critical discourse analysis (mainly van Dijk 1993, 1991, Fairclough 1995) this bachelor thesis aims to investigate the inter-textual and inter-discursive relationship between selected editorial and opinion pieces written by three mainstream right wing ?symbolic elites? and the xenophobic blog ?Avpixlat?. The three selected symbolic elites are: Per Gudmundsson, editorial writer at the second largest Swedish newspaper SvD, Andreas Johansson Heinö, academic with a P.H.D. in political science, specialized on issues of integration and ethnic relations, and Paulina Neuding, editorial writer at SvD and editor in chief for right-wing oriented magazine Neo. All three are actively taking part in the mediated discussion of ethnic relations in Sweden from a liberal-conservative perspective.

Denna studie underso?ker hur media, i form av Aftonbladet, Expressen, Dagens Nyheter och Svenska Dagbladet, rapporterat om varg under 2010, 2011 och 2012 fo?r att sedan sta?lla detta resultat mot nationella attityder till varg. Syftet a?r att so?ka svara pa? om rapporteringen och attityderna fo?ljs a?t i ma?rkbar riktning fo?r att da?rav kunna peka pa? media som opinionsbildare i fra?gan. Eftersom vargdebatten tenderar att vara synnerligen infekterad trots att djuret a?r sa?llsynt a?r det intressant att underso?ka hur media skildrar det nationellt sett och da?rav ocksa? pa?verkar den majoritet av den nationella opinionen som saknar egna erfarenheter av varg.

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.

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.

The purpose of this essay is to illustrate the debate of water politics and privatisation of water distribution. My method is debate analysis and qualitative idea analysis and for my essay I used three books that try to persuade the reader that his or her idea is the best for this water crisis. My main question is to illustrate the debate concerning water privatisations. I will also look at the arguments for or against privatisations and finally determine how the authors think the state should act towards this subject. The first book I used was Vandana Shivas ?Water Wars? that when published started an international discussion about the water privatisations.

In this essay I analyze Karin Boye?s first novel, Astarte, focusing on her views concerning norms,ideals and female liberation. The novel is written in a tone of irony, allowing for many of thecharacters to be viewed as caricatures. The theories and methods I use are drawn from genderstudies and queer theory. Queer theorist Judith Butler, and the concepts of performativity, interpellation, genealogy and the heterosexual matrix, are of central importance for my analysis.

This thesis is a study about wether first year students in Swedish senior high schools understand the learning intentions and the matter of the subject of history specified in GY 11 introduced in July 2011. The overall question that this master tries to answer is: Do the students understand what and why they are studying history? Three classes studying the first history course in the new system answered a survey regarding five of the specified learning intentions for the course and their overall opinion of grades and level of knowledge and intentions. By measuring the level of understanding and the students? general opinion the conclusion is following.

Bakgrund och problem: Revisionsplikten avskaffades 1 november 2010 vilket betyder att mindre aktiebolag som uppfyller vissa kriterier inte längre behöver anställa en revisor. Enligt uppgifter från Bolagsverket är det en stor majoritet av de äldre aktiebolagen som väljer att behålla sin revisor medan det hos de nyregistrerade aktiebolagen är vanligare att inte ha en revisor.Syfte: Syftet med uppsatsen är att undersöka vilka faktorer som är avgörande för mindre aktiebolag i valet att ha en revisor. Vi ska även undersöka vilka fördelar och nackdelar de mindre aktiebolagen ser med revision och om synen varierar beroende på om det är ett bolag som registrerades innan eller efter avskaffandet av revisionsplikten.Metod: I studien används en kvalitativ metod i form av intervjuer. Personliga intervjuer genomfördes med sju olika mindre aktiebolag.Resultat och slutsats: Samtliga bolag är allmänt positiva till avskaffandet av revisionsplikten och menar att majoriteten av mindre aktiebolag inte har ett behov av en revisor. Majoriteten av bolagen anser att revision är en bra kvalitetsgaranti gentemot ett bolags intressenter.

The opinion of social workers towards their work with children and young persons wasstudied in this essay. Even their point of view with reference to the term the child?s bestinterest has being considered and special focus was laid on the social workers attitudestowards media coverage and its criticism towards their work. A qualitative approach was usedconsisted of six interviews. The theoretical frameworks were based on the theory aboutfreedom of action and the theory of social representations.

Background: Parents that loose a child in connection to labour are in great need of support.Health care provider treatment and support is of great importance to how the parents will experience something that is doomed from the beginning to be one of the most tragic events the parents will ever experience. For care givers to live up to this it is incredibly important that there are worked out guidelines to follow at these situations.Aim: To chart and describe Swedish maternity wards care program with reference to ?IUFD?.Method: All clinics in Sweden have been questioned regarding care program for handling of ?IUFD?. Care programs has been gathered, charted and described.Results: 87% (29 of 33) off the maternity wards has a plan for treatment and guidelines for ?IUFD?.