In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Vårterminen 2006.

This thesis work is intended to analyze whether the municipalities has a need for the new technology of mobile mapping.Mobile mapping consists of the technologies of laser scanning, photographing and positioning of streets and roads in city environment and in the countryside. When these technologies are operating together a georeferenced three-dimensional image model is created, which has specific coordinates that states its position on the surface of the earth. Thanks to the laser scanning process even measuring can be performed in this model.The municipal sector consists of many different departments which use visual spatial information. These departments are an interesting target group for this system. Specific departments within the municipal sector, which we considered were the most suitable, have been selected.

This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.

This thesis aims at analysing conflicts between different ideals of democracy, using the example of a newly implemented citizen´s initiative reform. This reform gives citizens the right to make policy proposals to Swedish municipal councils. The proposals are to be handled in the same way as proposals from the municipal council members. An ideology analysis of various government documents as well as of an official state study (SOU) is carried out to identify and discuss the ideals of democracy that underpin the reform. The analysis is based on participatory democracy and electoral democracy theory and Arnstein's Eight Rungs on the Ladder of Citizen Participation is used to discuss different types of participation by the citizens.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

The purpose of this study was to examine the extent to which incontinence aids, used in local authority/municipal nursing homes, were adapted to the resident?s urine-leakage volume and to find out how nurses perceived the current situation concerning individual testing of incontinence aids in municipal nursing homes. The study method was a quantitative empirical study and was carried out in two phases. The first phase was a weighing test, carried out in three nursing homes, whereby the incontinence aids used by 25 residents during a 48 hour period were weighed. The second phase was the completion of a questionnaire by the municipal nurses working in the same local authority.

Aftercare is an important condition for the Care of Alcoholics and Drug Abuse Act (LVM) to be successful. According to the law, the municipals are responsible for the aftercare. We compared how three municipal in Skåne, Sweden, define and work with the aftercare after treatment under LVM. The study was based on nine qualitative interviews with social workers, division managers and politicians from each municipal. As a theoretical reference the theory of total institutions and empowerment theory were used.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

AbstractMatchmaking on an organisational level? about co-operation between municipal introduction-units and voluntary organisationsEssay in Political Science D, by Rebecka Johansson, spring 2006The aim of this study is to examine co-operation between municipal introduction-units, which work to integrate newly arrived immigrants and refuges, and voluntary organisations in Sweden. The essay is a comparative case study which examines three local authorities and the main questions are;- Do voluntary organisations constitute a functioning co-operation partner to the municipal introduction-units? Are there conditions for future co-operation?The answer to the questions is that there are no, or rarely any, co-operation between voluntary organisations and municipal introduction-units. It is difficult to judge whether there are conditions for future co-operation.

This study is based on a case study of Pilotprojekt Drevfjällen, a project whose ambition is tofind ways to secure nature conservation in a local context. This is promoted at governmentlevel, which says that a local connection is needed to achieve sustainable regionaldevelopment. The study, based on a theoretical background of the concept of governance,intends to evaluate whether Pilotprojekt Drevfjällen can contribute to a sustainable regionaldevelopment.This study is based on meeting documentations, semi-structured interviews with variousstakeholders in the project, field studies and participant observation at an informativemeeting. The region of interest, north Dalarna, was visited twice to obtain the specificconditions that Pilotprojekt Drevfjällen have. The interviews revealed positive attitude to theincreased dialogue and cooperation that Pilotprojekt Drevfjällen has meant for theparticipants.

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.

Background: Palliative care is something that all people should have the right to be allowed to, to be able to enjoy the qualities of life, even when someone has been afflicted with illness that cannot be cured. How do the nurses in municipal home-care deal with and prepare themselves to perform a righteous task? Aim: The aim of this study is to illuminate nurses, comprehensions of palliative care within municipal home-care. Method: The method is a questionnaire to nurses. Results: The results did comply to law and regulations.