Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.

Uppsatsens titel: Attityder till och kunskaper om den kommunala revisionen Seminariedatum: 2005-06-03 Ämne/kurs: Redovisning/FEK 591 Författare: Malin Fredin och Marie Nordström Handledare: Mikael Hellström Nilsson och Ulf Ramberg Kommun: Ängelholms kommun Fem nyckelord: kommunal, revision, attityd, kunskap, förtroendevald revisor Syfte: Vårt syfte är att klarlägga attityder till och kunskaper om den kommunala revisionen utifrån de granskades, fullmäktigeledamöternas och medias perspektiv Metod: Vi har genomfört en kvalitativ fallstudie av Ängelholms kommun genom att göra halvstrukturerade intervjuer med fullmäktigeledamöter, ordförande i nämnder och representanter från lokala media. Vid analysarbetet utgick ifrån teorier som agentteori, accountability och responsibility samt intressentmodellen. Teoretiska perspektiv: Våra teoretiska utgångspunkter grundar sig på agentteori, intressentmodellen, accountability och responsibility. Empiri: Vi redogör för de frågeställningar som besvarats vid våra intervjuer. Slutsatser: Kunskaperna om den kommunala revisionen är goda för alla de grupper som vi undersökt även om de varierar i viss mån.

The final stage of a designers work is always a bit tricky. Design is an abstract phenomenon and no one can tell when a design is really finished. The design process that designers work within has been thoroughly studied but cannot be truly mapped with strict constraints which the designer can follow to succeed. Therefore, in this paper we take a look at the final stage in the design process. The main goal is to get more knowledge and highlight key factors about what designers face when they are about finish their design or what forces them to leave a project that can stay in development for eternity.

Syftet med denna studie var att utröna de aspekter medarbetarna ser som väsentliga i utvecklingsprocessen mot ett utökat medarbetarskap. Studien baserades på teorier om förutsättningar och utveckling av medarbetarskap samt dess effekter. Dessutom beskrivs ledarskapets historiska utveckling samt olika teorier om ekonomistyrning. Studien fokuserade på medarbetarnas uppfattning, men verksamhetschefen gav också sin syn på ämnet. Det empiriska materialet i denna fallstudie samlades in genom fyra personliga intervjuer.

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

Background: Relatives to people with schizophrenia often experience a great burden and inmany cases takes a lot of responsibility for the person suffering from schizophrenia. Nationalguidelines emphasize the importance for relatives to be involved in mental health care, butunfortunately that is not always the case. Objective: The aim of this study is to investigateand describe how relatives to people with schizophrenia have experienced collaboration andsupport from mental health services, and what requests they might have for the futureregarding the design of collaboration and support. Method: Qualitative approach. Interviewbased study with qualitative content analysis as a method.

Syftet är att utifrån GRI:s riktlinjer undersöka ICA:s hållbarhetsredovisning samt jämföra den med den generella uppfattningen som intressentgruppen leverantörer har om hållbarhetsredovisningar.ICA tar GRI:s riktlinjer på stort allvar vid tillämpning av dessa vid upprättandet av sin hållbarhetsredovisning. Leverantörernas intresse påverkar ett flertal resultatindikatorer som ICA inte har definierat som resultatindikatorer valda utifrån leverantörernas intresse..

1 252 unaccompanied refugee children have disappeared in Sweden since 2007. These children have never been found. Nearly one unaccompanied refuge child disappears per day. This happens during the time they are within the Swedish authorities' responsibility. This thesis uses the framing theory of the mass media regarding the missing unaccompanied refugee children and what the mass media considers to be the cause of their disappearance, the moral aspects of the articles and the solutions to the problem.

In this research our goal is to conclude the aspects of interactivity which can prove to be important during the creation of a website. The focus in this essay is websites functioning as travelingguides, because we live in a time of traveling, experiance and learning. How can an analyzing method of websites be shaped? What can an analyze of interactivity on current travelingguides provide for recommendations by the creation of interactive travelingguides? The analyzingmethod is based on three shapingmethods and a poll that was answered by both national and international people. The analyze gave us quite clear results, if you follow the basics of Use Case, Personas, Usability and design, the website will have a bigger chanse of attracting people than if it doesn't..

The purpose of this study is to gain understanding of how self employed entrepreneurs (hereafter referred to as ?entrepreneurs?) develop their competence based on their perceived learning space. The main question is: How do these entrepreneurs develop their competence based on their perceived learning space? Other questions relevant for the study are: How important is the social environment for these entrepreneurs and how do they interact with their social environment in order to develop their competence. The study has a qualitative approach.

The aim of this study was to understand how social workers perceive and understand violence and threats of violence from clients, and how it effect their working environment. It seems that the respondents understand the violence and threats of violence from clients as a result of the clients background problems, vulnerability, dependency and from ?the reason" that the client is currently in the contact with the organization. How respondents interpret the client´s behaviour based on the above-mentioned factors, seem to determine how the respondents perceive and define the violence and threats of violence by clients directed against them. Interestingly enough, although all respondents in the study experienced violence and threats of violence from clients, none of them perceived themselves as exposed at work. The answer to this is consensual.

This c-level essay examines how deaf and hearing impaired individuals use smartphones to live and communicate in a ?hearing world?. The main target is to find some understanding of the struggles of this population and smartphones have made it easier to adapt to the hearing worlds? demands with the applications that follow. To acquire the information for this essay, representatives from both the deaf and hearing impaired communities were interviewed.

Purpose: Our purpose with this study is to compare how the two selected schools in two different areas in Stockholm chooses to introduce and integrate newly arrived children in Sweden. The schools are located in the suburb and downtown in Stockholm. One school has chosen to integrate the child by placing him or her in a preparatory class and the other school is placing the child into a regular class.Investigation questions: We want to find out how the choosen schools are working with a newly arrived child. How is the child integrated and introduced directly into a regular class through teaching methods and teaching material and how a newly arrived child is integrated and introduced into a preparatory class through teaching methods and teaching material. We also want to find out if the community authorities in the City of Stockholm and the Swedish state have guidelines that schools are supposed to follow in the work with newly arrived children and whether our selected schools are working after these guidelines.Method: The study is based on two methods.