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.

We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

The aim of this essay is to examine the handling of plastic waste on a local level in the three municipalities of Gothenburg, Malm? and Stockholm. This is achieved with the help of guidance within the theory of Multi-level Governance. By applying the EU directive 2019/904, about disposable plastic, and examining the global plastic problem, the efforts to promote sustainable use, and recycling of plastic, is analyzed. The method involves a qualitative content analysis, where the 2022 waste plans of the three municipalities, ?Sveriges handlingsplan f?r plast? by the Government Office, and the 2019/904 EU directive constitutes the base of the study.

In a global context the traditional democratic process is facing new challenges. Scholars are talking about a transition from government to governance, where local and regional networks as well as international collaboration are an important part in how regional policy is produced and implemented. In this paper the processes in regional projects funded by the European Union are considered, and related to the traditional democratic process. The study has been fulfilled through informant interviews with representatives from four EU-projects. The interviews are supplemented by a qualitative text analysis of current statutes.

Syftet med denna uppsats är att identifiera faktorer som kan påverka samverkansorganet Östsams framtida utvecklingsmöjligheter. Jag har valt att göra en intervjubaserad fallstudie på fallet Östsam. Intervjupersonerna består av utvalda aktörer som arbetar i processen med Östams övergång från att vara en ideell förening till att bilda ett samverkansorgan. Vidare i undersökningen har jag valt att jämföra intervjuerna med den proposition som ligger till grund för det riksdagsbeslut som antagits angående bildandet av samverkansorgan. Begreppen: motiv, samverkansmöjligheter, skapande av legitimitet, utvecklingsmöjligheter och vision har legat till grund för stora delar av undersökningen.

Municipal safety work is an issue frequently discussed. The new legislation about accident prevention obeys the Swedish municipality to present an action program for accident prevention. In Borlänge municipality there has been no sanctioned proposal for a program. This report presents the problems found and gives proposals for improvements in the future safety work. The guiding words should be unambiguousness, able to control and not too complicated.

Denna studies huvudsakliga syfte är att undersöka hur studie- och yrkesvägledarnas yrkesutövning och kompensatoriska arbete påverkas av den kommunala styrningen i tre olika kommuner. Frågor som belyses är hur kommunernas policydokument lyfter fram vägledningens betydelse för kompensatorisk vägledning och hur vägledarna uppfattar styrningens påverkan. Metod som använts är tredelad, datainsamling från kommunernas styrningsdokument, enkäter till vägledare på gymnasier och grundskolor och intervjuer med två vägledare i respektive kommun. Resultatet visar att skillnader förekommer mellan kommuner, att studie- och yrkesvägledningen inte behandlas specifikt i kommunala policydokument och att styrningen ger en stark påverkan av vägledarnas möjligheter att arbeta kompensatoriskt. I två av studiens tre kommuner har steg tagits för organisatoriska ändringar och visade på ökad fokus på vägledningen.

Vårt examensarbete beskriver och analyserar hur den interna kontrollen är utformad i några utvalda företag samt hur användandet av intern kontroll skiljer sig åt företagen emellan. I studien jämförs företag med varierande storlek och ägarstruktur som styrs av olika regleringar. Uppsatsen har sin utgångspunkt i COSO:s ramverk där vi utifrån ramverket diskuterar företagens kontrollmiljö, riskbedömning, kontrollaktiviteter, kommunikation och uppföljning. Vi har vidare diskuterat andra relevanta teorier och normgivare. Exempelvis innebörden av internrevision, intern kontroll och corporate governance samt de lagar och regler som styr företags interna kontroll..

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.

Aim: To investigate the observed issues about the economy units? importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter. Method: This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva? principal of the youth and child care board Maj ?Britt Karlsson? head of the youth and child care management and Eva Eklunddirector of junior school.

AbstractThe purpose was to investigate whether a recovery perspective, viewed from a psychosocial approach is applied in municipal / private and county related care and rehabilitation. A recovery perspective means that the attending staff ensures that the clients are viewed as holistic individuals, where all aspects of life are considered to ensure adequate care and rehabilitation. A questionnaire was answered by staff in psychiatry, social psychiatry and addiction treatment from different areas of the municipal / private and county related sector.The results show no difference in application of a recovery perspective between these two types of organizations. However, there is a slight tendency (non-significant) to lower-rated general individual competencies for municipal / private. There is also a strong tendency (non-significant) to a general difference between the aspects of the implemented recovery perspective, where the tendency is that the respondents as a whole estimate that the organization to a greater degree creates good conditions for a recovery perspective compared to the degree they are actually working on that basis.

This thesis investigates how teachers in political science work with global issues in their teaching. It investigates the implementation within a specific area. Implementation is a problematic concept and in debate it is often accused of not working.This thesis finds out whether dissatisfaction exists among teachers when it comes to how municipal schools work with global issues.The investigation consists of three interviews made with teachers in political science, all from municipal upper secondary schools, in three different cities.The result shows that dissatisfaction exists among the teachers. Lack of time and lack of dialogue between the teachers and the principles are described as the main hindrances to reach the goals of the implementation. The implementation is however, in a broad outline, depicted positively..

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

ABSTRACT Essay in political science, C-level by Chris Baldebo spring semester 2010. Tutor: Arne Larsson. ?Women?s conditions in municipal politics in the municipality of Karlstad - Six politicians tell?.  The purpose of this paper is to explore women?s conditions in the municipal political work in the municipality of Karlstad.

Title: What shall we play? -A study of the importance of genre spread in music education. The aim of this study is to examine music teachers' and music students' reflections on the importance of genre spread in music education. The study covers music education in municipal primary schools and municipal music schools/schools of arts and music. I have used both quantitative and qualitative methods in my study.