Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

The aim of the study was to examine prerequisites for the changes that are taking place within working with Intimate Partner Violence in Va?stra Hisingen (a municipal district in Gothenburg, Sweden). My research questions concerned incentives for the new features, their practical consequences and prerequisites for implementation. The study has been performed by three focus group interviews with different parts of the organization represented. The work material has then been analyzed using Implementation Theory, Human Service Organization Theory and theories on breaking up.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.

Denna uppsats behandlar kommunal samhällsplanering, med fokus på handelsetableringar. Uppsatsen tar avstamp i den utveckling med externalisering och koncentration av detaljhandeln som pågått under de senaste decennierna. Denna utveckling är såväl lokal som regional och har inneburit att detaljhandeln koncentrerats till centralorternas stadskärnor och externa stormarknader. Syftet med uppsatsen är att undersöka vilken aktör som bestämmer över denna utveckling. De aktörer som undersöks är dagligvaruhandeln och samt kommuner.

Archives Day is celebrated in Sweden on the second Saturday of November every year since 1998. The aim of this study is to examine how and why Archives Day is celebrated at five archives in the Stockholm region.My empirical material consists mainly of semi-structured interviews with archivists at five archival institutions in the Stockholm region. I have chosen to only interview archivists and not any visitors due to the time con-straints and the scope of the thesis. I have also examined how the goals stated in a government report are carried out in the work with Archives Day.The theoretical framework of the investigation is gathered from educational theory as well as archival theo-ry. For the educational approach I have used John Dewey?s theory of what makes an experience educational to examine whether Archives Day is an educational experience or not.

Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.

In Sweden, the eutrophication of lakes, water courses and the coastal areas is considered the major threat to aquatic ecosystems and therefore actions taken to reduce the nutrient load to aquatic system including the Baltic Sea has high priority. There are many different sources of phosphorous and nitrogen and domestic wastewater is one contributing factor to the high load. Especially waste water from households that is not connected to municipal sewage treatment or a local small scale plant with appropriate nutrient removal efficiency is considered a problem. These types of households are quite common in rural areas in Sweden and in areas where summer houses has been converted to permanent living. Swedish legislation now permit the municipalities to decide in which areas within the municipality higher demands of the local small scale treatment facility should be met by the households (i.e.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.

The Swedish government has made the decision to transform the talking book system from an analogue system to a digital system called DAISY by the end of 2004. The purpose of this Masters thesis is to examine how public libraries are affected by this system change. This is carried out by studying the current situation in public libraries concerning the transition to DAISY. This qualitative oriented study is primarily based on interviews with four librarians and three library managers at six public libraries. Management by objectives is here seen as a suitably theoretical framework since public municipal libraries are partly regulated by the governments goals and laws.

This essay in historical archaeology deals with cultural-historical values of buildings and inthis case the old train- and ferrystation in Helsingborg. The building has from the day of itsopening in 1898 been exposed to threats of demolition since its original purpose was as atemporary building with intension of being replaced within a couple of years. After havingseen two World Wars, eventhough Sweden never participated, and the ferrytraffic with its upsand downs the station was an important part of Helsingborg. All the ferrytraffic over the straitto Denmark was handeled by the old train- and ferrystation untill 1955, when a competativeferrycompany was built close to the old station. After a hundred years of service the oldstation was closed down when a new station was built i Helsingborg in 1991 with theintension of gathering all travelers in one building.

Syftet med studien var att undersöka kommunsjuksköterskan omvårdnadsdokumentation om bensår i hemsjukvård. Som metod valdes journalgranskning. Resultatet visade att omvårdnadsdokumentationen brister på många sätt..

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Purpose/aim: My purpose is to illustrate the significance of the language in communication with immigrants having a different native language, who suffers from dementia. The three main questions have been:How important is the native language in the communication with immigrant who suffers from dementia?What consequences can happen for the immigrant who does not understand Swedish? How can we use the salutogenesis point of view to create satisfactory care for immigrants who has difficulties to make them self understood in the Swedish language? Material/method: I made qualitative interviews with staff working in nursing homes with dementia care. I also searched scientific articles and other findings in this area of science. Main results: The best care for immigrants with dementia is nursing homes where the staff speaks the immigrant?s native language.

The aim of this thesis is to investigate the points of view of three groups of actors about their local learning center and its collaboration with the library. By interviewing groups of actors from the municipal sector, the library staff and students, I aim to investigate their associations of the learning centre, what kind of services it should offer, and how they understand the role of the library staff in specific collaboration between the public library and the adult education administration. The study design is based on Gunnar Grepperud?s and Terje Thomsen?s three missions for a local learning centre; the mission of a broker, a meeting place and a motivator. I also use Carol Kuhlthau?s levels of mediation as an approach to investigate how the actors want the library staff to work in relation to the centre.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.