The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Communication is an important part of any multi-agent system. There are different ways of communicating and they have different effects on a multi-agent system. This project describes and evaluates two different ways of communication, implicit and explicit. To compare the two methods, two experiments have been executed. The result of the experiments have been compared and discussed.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

Syftet med uppsatsen är att studera sambandet mellan länders utdelningsmönster och corporate governance system samt förklara varför denna koppling ser ut som den gör med hjälp av den teoribildning som finns på området.Till undersökningen har tre EU länder valts. För att kartlägga ländernas utdelningsmönster har finansiell data insamlats för respektive lands samtliga noterade företag. Dessa data har sammanställts till tre nyckeltal gällande utdelningsnivå för varje land och år mellan år 1989 till år 2007.Det finns skillnader mellan länderna både beträffande corporate governance system och beträffande utdelningsmönster. De viktigaste faktorerna inom corporate governance som i uppsatsen visat sig haft störst betydelse för utdelningsmönstrets utseende är ägarstrukturen samt kapitalmarknadens struktur. Störst andel spritt ägande och starkast inflytande från aktiemarknaden återfinns i Storbritannien, följt av Sverige och sist Tyskland som tvärtom kännetecknas av ett mycket koncentrerat ägande och lägre påverkan från aktiemarknaden.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

The purpose of this Masters thesis is to investigate the role of link collections in Swedish public libraries mediation of Internet resources. The study is focusing on the effects on the contents and the structure in the link collections when the target group is immigrant users. This is done through literature studies completed with an examination of two link collections containing multi-cultural and multi-lingual material and qualitative interviews with the two librarians who are in charge of the collections. The major questions raised in this study are: What function do the link collections have for the public libraries? What is the difference in working with traditional, printed material compared to the work with Internet resources? And how are the selection of Internet resources and the structure of the link collections affected when the collection is intended for immigrant users? The main results are that link collections in public libraries can give a concrete form to political guidelines.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Undersökningens syfte är att analysera hur portföljbolags Strategiska inriktning och CorporateGovernance-arbete påverkas av ett skifte till Private Equity-ägande. Uppsatsens empiriska material består av intervjuer med anställda i två stora, forskningsintensiva bolag som avnoterats från Stockholmsbörsen genom Private Equity. I undersökningen identifieras hållpunkter för portföljbolagets Strategi och Corporate Governance-arbete, vilka alla på något sätt påverkats av övergången till Private Equity. Det kan konstateras en märkbar förskjutning i portföljbolagets strategiska inriktning till följd av Private Equity-bolagets tydliga ägarstrategi.Vidare medför ägarskiftet förändringar i styrelse och ledning, samtidigt som avståndet mellan ägare-styrelse-ledning reduceras avsevärt..

Det här är ett examensarbete som är utfört på uppdrag av Meal Planning Concepts AB. Målet var att utveckla en native multi-plattformsapplikation till smartphones och surfplattor som skulle fungera på Android och iOS och dela databas med deras nuvarande webbsystem. Funktionaliteten skulle vara baserad på den som fanns på deras webbsida. Applikationen utvecklades i MoSync som är ett ramverk som klarar utveckling till multiplattform. Examensarbetet gick också ut på att utvärdera MoSync under projektetsgång och presentera andra liknande verktyg och hur de förhöll sig till MoSync.

The purpose of this paper is to investigate and to analyse didactic considerations and decisions made by pre-school teachers in the context of a multi-cultural pedagogical environment.The basic theoretical perspective is social constructivism, but notions from Donald A. Schön and John Dewey's theories of thinking and reflection have also informed the study; even Hans Lorentz' definition of a multi-cultural pedagogical environment has been employed as an analytic tool.The empirical study consists of a qualitative field study at a pre-school, where participatory observation and a group interview have been used in order to collect data. Those who participated were teachers at the pre-school.The results of the study, when analysed in accordance with the method, shows mainly three things. First of all that the teachers at the pre-school, in their didactic considerations, make use of the following methods of knowledge formation: knowledge-in-practice, reflection-in-practice, reflection on practice, reflection on knowledge-in-practice, and reflection on reflection-in-practice. Secondly, that no reflection particularly on the learning conditions in a multi-cultural pedagogical environment takes place.

The aim for the project was to develop a risk analyse tool for measuring the fire safety level in Cultural Heritage buildings of Visby, Gotland. In 1995 Visby were taken into the Unesco:s World Heritage List with the explanation ?Visby is an outstanding example of a Northern European walled Hanseatic town which has in a unique way preserved its townscape and its extremely valuable buildings? One of the demands for the tool was that it should be easy to use and result into a ranking level in examined buildings. The user of the tool is recommended to be personnel in the fire department. To develop the tool a Multi Attribute Decision Making (MADM) method was used.

Bakgrund: Styrelseskandaler som orsakat oroligheter i affärsvärlden har skapat ett behov av ett tydligt regelverk för bolagsstyrning, den skulle förstärka svenska noterade bolags och svenska börsplatsers konkurrenskraft på den internationella kapitalmarknaden. Den svenska koden för bolagsstyrning har kommit att bli en viktig del av regelsystemet på den svenska kapitalmarknaden. Den kräver att svenska börsnoterade bolag skall presentera bolagsstyrningsrapporter. Rapporternas kvalité är viktig för intressenterna som använder sig av bolagsstyrningsinformation.Syfte: Syftet med uppsatsen är att analysera utvecklingen av tillämpningen av den svenska koden för bolagsstyrningen. Författarna vill undersöka rapporternas kvalité och se hur den har förändrats mellan åren.

The intention of this study was to create an understanding of how multi-professional interaction could convert into inter-professional collaboration, which takes advantage of and acknowledges the individual professional identity. The intention was to understand the meaning of collaboration through the study of meetings between professionals who use different symbol systems. In particular, we wanted to study inter-professional interaction from a symbolic interactional perspective with a focus on Self, Identity, Symbols, Meaning and Professional community. The employed method was semi-structured interviews with ten questions. A convenience sample was used to identify working groups composed of different professions, such as teachers, social workers and therapy assistants.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.