In the government's bill on infrastructure for 2010-2021, the government presents that road investments should be prioritized before investments in the railway. The grants for operation and maintenance of the railways are much higher then in the last government's bill. Furthermore the current founding of investment in railways is higher then for road investment which is in opposite of the bill on infrastructure's directives. Therefore the purpose with my thesis is to find which factors that can explain how come the government has chosen to take these actions. As a model to help me achieve my purpose I have been using a modified version of the DBO-theory, where the basic factors to explain an action is Desire, Belief and Opportunities.

The governance and control of healthcare organizations has traditionally been run byprofessions inside the organization (Fölster et al., 2003). During the last decades Swedishhealthcare has undergone an institutional transformation where the governance has changedfrom professional governance to a more market like one (Sahlin-Andersson, 2006). Governingof healthcare can however be problematic as professional work is characterized by a highlevel of autonomy and tacit knowledge (cf. Tsoukas, 1997, Freidson, 2001). An expression ofthe new kind of governance is the annually published report ?Öppna jämförelser av hälso- ochsjukvårdens kvalitet och effektivitet?.

This essay consider ritual death during the ironage, and through a presentation of historical and archaeological sources. Considered ritual death I think we should study both historical and archaeological sources, to get a vider view and a new perspective. To make the essay easier to understand I have split up the early and the late Iron Age in the discussion. In order to study the ritual death I have shown archaeological examples like bogsacrifices in the early ironage, and decapitated victims in the Viking society. The victims have been considered as slaves by some archaeologist.

Leaders in modern working life are confronted with frequent use of temporary groups. The purpose of this study was to examine possible reasons for swift trust towards leaders in temporary groups. The target group of the study was school employees. An opinion poll was carried out in the occupational group (n = 35) which made it possible to make statistical comparisons. The result showed that the following aspects were important for the development of swift trust in leaders: personal attributes, image related attributes, competence and experience, leadership and also social competence.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

The main purpose of this study has been to examine and analyze what kind of discussions that takes place in the commentary fields of swedish online newspapers. We started by collecting nearly 2000 commentaries from three newspapers and then used a quantitative content analysis to interpret the material.We divided the comments into different categories like arguing, media criticism and opinion on other comments in order to see which categories were most common. The results of the analysis shows that there is a discussion in the commentary fields where most of the commentaries stick to the subject, where media criticism is unusual and where arguing is quite common. The discussion however is usually negative. The results can be connected to the theories of deliberative democracy, flaming and earlier research on commentary fields.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

The employment interview is an important part of the recruitment process because the recruiter then has a chance to form an opinion about the applicant as a person. The purpose with this study has been to examine if there are any differences between inhouse-recruiters and recruiting consultants concerning the employment interview and its assessment methods. Five inhouse-recruiters and five recruiting consultants have been interviewed on the basis of a manual. There are differences between the groups in 6 of the 17 themes that have been examined: purpose with the employment interview, private-, double- or panelinterview, length of the interview, personal chemistry, appearance and objectivity in the assessment. Many of the differences are caused by the fact that inhouse-recruiters recruit for their own organisation and recruiting consultants recruit for a client.