The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Frågan om hur lärares arbete ser ut, och hur deras professionella utveckling gestaltar sig, har blivit allt viktigare för utbildningen av lärare. En ökad förståelse för undervisningens komplexitet, har medverkat till att diskussionen om vad lärare måste kunna och vad lärarkompetens är, har fått en ny inriktning, inte minst nu när lärarutbildningen återigen ligger under lupp. Från att under flera årtionden främst ha handlat om att fastställa en kunskapsbas för olika lärare, där olika paradigm har presenterats, har nu intresset ökat för lärares eget vetande och deras möjligheter att lära i och av sin egen undervisningspraktik. Syftet med denna undersökning är att, med utgångspunkt från studenternas studiesammanfattningar och utifrån ett genusperspektiv, undersöka hur lärarstudenterna utvecklar ett reflekterande lärande. De frågeställningar som lyfts i rapporten är följande: Vilka förmågor att reflektera över sitt eget lärande visar studenterna? Vilka kopplingar finns mellan studentens eget lärande under inriktningens gång och den lärarroll som de successivt utvecklar? Går det att utifrån studenternas studiesammanfattningar se skillnader mellan manliga och kvinnliga lärarstudenters reflektioner av sitt eget lärande och vad är det i så fall som skiljer dem åt? Resultatet visar att att det finns skillnader mellan de kvinnliga och de manliga studenternas reflektioner av sitt eget lärande, främst när det gäller fokuseringen på lärarrollen men också beträffande hur de ser på sig själva och sitt eget lärande.

Sustainable development has become the ideology of the twentieth first century. As an important concept and as a framework of political action, sustainable development can at this point be considered as the very symbol of a paradigm in the international debate over environmental issues and the threats of climate change. But what does the concept of sustainability actually suggest? This thesis uses discourse analysis in order to examine the Swedish learning for sustainable development as to three different discourses on the national arena: the government and the municipals of Piteå and Växjö respectively. When the study foremost concerns official policy documents that contain associations with the study area, the methodology used takes into consideration both language, signs, metaphors and so called story lines.

Sustainable development has become the ideology of the twentieth first century. As an important concept and as a framework of political action, sustainable development can at this point be considered as the very symbol of a paradigm in the international debate over environmental issues and the threats of climate change. But what does the concept of sustainability actually suggest? This thesis uses discourse analysis in order to examine the Swedish learning for sustainable development as to three different discourses on the national arena: the government and the municipals of Piteå and Växjö respectively. When the study foremost concerns official policy documents that contain associations with the study area, the methodology used takes into consideration both language, signs, metaphors and so called story lines.

 The theme of this essay arises from problematic pictures which travel journalism can bring about foreign countries, and in this specific case Mexico. These pictures can be problematic in the way that they can carry colonial elements and form colonial discourses. The main purpose of this study is therefore to investigate the Swedish travel magazines, Vagabond, RES and Allt om resor, and how they portray places and people in the written texts and photographs. This was done with a postcolonial and discourse theoretical framework, whereas empowerment of certain pictures can lead to formation of discourses, myths and stereotypes about places and people in Mexico. The method used to reveal different aspects of the travel reports was semiotic analysis, Norman Fairclough?s critical discourse analysis and critical linguistics.

Live exports of animals began during the late 19th century and are nowadays a valuable alternative to the slaughter industry in Australia. About four million sheep and half a million to one million cattle are exported annually from Australia to the Middle East and Southeast Asia. Most of these animals are exported for slaughter, but some cattle are exported with the purpose of breeding. One factor that has been the driving force for the live export industry is that countries through tariffs and other barriers have favored the import of live animals rather than the import of meat.The export means that animals with a great cognitive ability are exposed to a long chain of production from the farm to the market and there are many factors that can affect the welfare of the animals in a negative way. Some of the most serious are high temperatures and a high stocking density, although seasickness, noises and handling can also have a negative impact on the welfare of animals.

Thesis purpose: The purpose of this master thesis is to investigate the expectations of roles between supplier sales representatives and retailer store personnel in relation to in-store campaigns, this in order to enhance effectiveness of these functions creating an increase in consumer response. Methodology: The researchers believe that social phenomenon and their meanings are continually being accomplished by social actors, hence a study of individuals? expectations must have a point of departure in these people?s social reality. Store personnel and supplier sales representatives are to a certain degree affected by the structural power relationships within the organizational network, thus the researchers combine an interpretative and radical structuralist paradigm. Theoretical perspective: The researchers investigate expectations of roles through examining interaction between parties involved.

This study deals with the Adventure Comic Prince Valiant, written and designed by the Canadian artist Harold R. Foster. Focus is on the first two years of publication 1937-1938, where the hero is pictured in his Adolescence. This gives the title of the study: Youth. Earlier writings in the USA on this topic, have concentrated on the artist and less on analyses of the comic itself.

A radical change is taking place in the world today: some former colonies are now booming economically while several former colonizers are suffering from economic crisis. Postcolonial theory states that old structures from the colonization are keeping the South poor and the North rich. Today there?s a shift in these structures as former colonizers Spain and Portugal are forced to ask for economical support from their former colonies.The colonial discourse separated white from black and depicted the population in the colonies as the absolute antithesis of the Europeans. In Portugal circulated also lusotropicalism, an ideology that claimed Portugal as absolutely free of racism, a statement with great influence in the postcolonial Portugal.On the basis of semi-structured focus groups I will in this paper do a discourse analysis of young, university educated Portuguese identity/ies in relation to the former colonies and the changing relations to these countries.

Abstract Contemporary cities find themselves today in a fierce competition against other cities over company establishment and in -migration. In this competition, the city?s main objective is to become an attractive site of capital accumulation.  As this happens, the pressure on the vulnerable groups in society increases, leading to a social geographic polarization. I have examined how the shift towards neoliberalism has affected a city on the fringe as Kalmar. How is the postindustrial urban space constructed? I found this important to analyze since it put two important questions in the light: For whom, and for which purpose do we build the city today? My questions have been:v  What are Kalmar municipality?s strategies to develop Kalmar?v  What are the results of this strategy in the urban space?v  What are the consequences of this strategy?The research has been a case study of the city of Kalmar with a qualitative deductive approach where David Harvey?s theories about the city in a capitalist system have been the underpinning structure.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Botanically diverse pastures are commonly used in New Zealand to reduce the ruminant environmental impact by reducing the methane production from the rumen digestion. In order to evaluate the effects diverse pasture species have on the milk fatty acid profile seventy-two lactating Friesian-Jersey crossbred dairy cows were used in a randomised block design with two replicates of six treatments. Six different pasture mixtures were fed at a daily allowance of approximately 15 kg DM/cow/day. The mixtures were categorised as either a simple or a diverse pasture. The simple mixtures all contained white clover with the addition of either a standard diploid perennial ryegrass (RG), a diploid high sugar ryegrass (HS) or tall fescue (TF).

Detta kandidatarbete behandlar rumsbegreppet och dess komplexa uppbyggnad, bestående av både den fysiska och sociala dimensionen. Tidigare forskning visar att det råder en mångtydig uppfattning om vad som definierar ett rum. Det innebär att det offentliga rummet behöver defineras för varje sammanhang det förekommer i för att det ska kunna förstås. Det offentliga rummet har historiskt sett alltid haft en betydelsefull roll i samhället. Det har utgjort en arena för politik, handel och vardagliga händelser, och verkat som en central mötesplats i staden.

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.