The purpose of this study is to examine to what extent there is a discrepancy between the formal guiding documents and the employees experiences of the activity at Kronobergshäktet. Furthermore, is it possible that any discrepancy could be explained by institutional imbalance? My main theories are normative institutionalism and a modified type of institutional analysis. The model consists of three parts ?values (a common value-system), rules and practice (the unpredictable reality) and it assumes a reciprocal relationship between them.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

The purpose of this thesis is to study the usage of and attitudes towards electronic books among graduate and PhD students at Karlstad University. The main questions are: How do graduate and PhD students use electronic books? To what extent are electronic books used compared to printed books? To find the answers, a user study was carried out at Karlstad University library. The results show that a majority of the respondents are aware of the possibility to use electronic books but prefer to use printed ones if they have to choose. Many respondents also complained about difficulties reading a text on the computer screen.

The wild boar was reintroduced to Sweden in the 1970´s from enclosures that they had escaped from and by a government decision in 1988 they were considered a part of the natural fauna again. The purpose with this report is to examine the effects of the wild boars? reintroduction both on their welfare and on other aspects, such as how their population growth affects Sweden. This was done by gathering information from scientific literature and by performing three interviews. Another purpose is to briefly overlook live trapping and other common regulation methods.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

This work deals with the introductory course for immigrants (Introduktionskurs för invandrare ? IVIK) in the Swedish municipalities. I have studied how the participants in this education are brought into a Swedish understanding of religion, both in the formal SO (social studies) and when it comes to informal transferring of values.I have interviewed teachers and school leaders, interviews which I have then analysed.To understand the educational environment, I have used Antonio Gramsci´s theory of hegemony, as I perceive it, as well as Michel Foucault´s ideas of power and knowledge.I have found that fostering into a ?Swedish? view on religion appears in the education, implicitly as well as explicitly, though the informants tend to have an ambivalent opinion as to how this should be carried out, and to which extent..

The goal of this master thesis is to show the benefit of using computer games of the type First Person Shooter, FPS in the field of military simulations. The main focus in this is around a couple of topics. Creating the AI that controls the behaviour of the computer-controlled characters, the bots. Create an environment where it is possible to supervise the bots and also design a framework that enables cooperation between a group of bots, a squad. The result is Total Unreal Studio, TUS, a program where it is possible to add bots to a squad, connect them to a game server and inspect what the bots are doing.

At Degermyran landfill, situated in the municipal Skellefteå, a leachate treatment system was installed in 2005. One of the aims of this study was to investigate how well the treatment system works by using data from chemical measurements made on the leachate before and after treatment. Further this study had the purpose of investigating how the predicted climate changes of the 21st century will affect the amount of leachate generated at Degermyran by using a modified version of Thornthwaites water balance model. The treatment system has the ability of reducing manganese by 90 %, nitrogen by 73 % och TOC by 79 %. By the turn of this century the amount of precipitation that percolates the waste at Degermyran will be between 254 and 298 mm, depending on the amount of greenhouse gases that will be released in the future to come.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Stroke is caused by a bleeding or infarct in the brain and is one of the most common diseases in Sweden today. The purpose of the study was to evaluate if Ronnie Gardiner?s Rhythm Therapy (RGR-therapy) has any effect, regarding motor control and the subjective experienced health related quality of life, on people who have been affected by stroke. The examination group consisted of eight people. The intervention consisted of RGR-therapy once a week during a period of nine weeks.

The purpose of this paper is to make an analysis of the urban Roman water system. I have chosen to work with the system as a general field, not as a case study of a single town. In my opinion such a study would not give a proper and fair view of the subject. Therefore, this paper will discuss the different parts of the system, each one for itself and name examples wherever possible, to give a wide survey of the reality of the Roman water supply system. The aim is to give the reader a clear picture of different solutions used in the time of the early Roman Empire and a good understanding of the subject..

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.

The purpose of this essay was to try to find out if the optimal farrowing pen exists. By interviewing producers, veterinarians and salesmen and also through a literature study, I have tried to evaluate advantages and disadvantages regarding different types of pen formations and environmental details. The interviews with the producers showed that they all were satisfied with their particular farrowing pen. It also showed that one material can be functional in one farrowing pen but not in another. The determining factor for the outcome of the farrowing pen was the individual experience and the way of thinking of the producers. The veterinarians were of the opinion that there today were no existing farrowing pens that responded to the pigs needs. However, the results on the farms were generally good. The salesmen thought that the production costs could be lower if a sort of a standard pen was used.

The results from 13 interviews and one opinion poll answered by resident physicians were interpreted as stories about identity as primary material for this thesis. The resident physicians stress the importance of considering whether their work primarily concerns curing people from diseases or if the process of working with sick people also includes how to handle the pressure of work, either by adapting to it or changing it, and the search for balance between work and private life. Residents separate themselves from older physicians by saying that younger physicians accentuate empathy to a greater extent while older physicians emphasise a high work load. Identity seems to effect how the residents perceive and relate to their work, themselves as residents and different types of patients..

Syftet med det här arbetet var att ta reda på vem rederierna anställer, samt identifiera vilka faktorer som påverkar rekryterarna när de ska anställa en ny styrman.  För att ta reda på det har jag intervjuat två rederier som anställer svenska styrmän. Jag valde att göra en kvalitativ undersökning för att kunna ställa lite mer ingående frågor samt att ha möjlighet att ställa följdfrågor. Resultatet blev att det är till stor del de personliga egenskaperna samt den sociala kompetensen som är av störst betydelse så länge de formella kraven uppfylls. Erfarenhet inom sjöfarten eller utav yrken som man kan ha nytta av i sjöfarten är också meriterande samt att man har bra referenser..