Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

Politics in today's society unfolding more and more in the media, but the media content is limited. Therefore, the media must constantly make choices, choices which are specific to each object. The purpose of this study is to examine how Olof Palme is portrayed as a politician and private individual in the documentary film Palme - älskad och hatad, and also how Carl Bildt is portrayed as a politician and private individual in the documentary film Bildt - excellensen.To study the documentary films I use a qualitative textual analysis with a focus on a narrative analysis. In the narrative analysis, I have been inspired by the categoricalcontent- based approach to study the documentary films. In my analysis, with the help of theories of mediatization of politics, documentaries and stories, I interpret and analyze the films to make them more understandable.The conclusions of the study is that Palme in his role as a politician is portrayed as a humane person who cares about the individual.

Women are subordinate of men in the society, this is visible both in work places and private lives. Equality between the sexes is daily discussed in politics and the private sphere. As this is a hot topic which is debated within many areas, one of those is film production, we chose to write this essay about how the view of women has changed in movies over time. If equality doesn?t exist within the film media, then it will be hard to change the society?s point of view.

Abstrakt -  As energy prices rise, energy-saving in buildings is becoming increasingly important. By applying different construction and installation technologies, to new buildings the energy consumption can be reduced effectively, compared to similar existing buildings. These technical measures are often an investment in the long term and will reduce energy costs significantly. The purpose of this report is to show how to reduce energy consumption in a small house. It is presented in this report that both building's technical saving arrangements (the sealing of a building) and an installation technical arrangement (changing from the F-system to the FTX-system) would reduce energy consumption in newly built detached houses, if compared with a similar existing house but without these technical measures. The report presents also detailed calculations showing how much energy an existing 2-storey house, built in the year 2007 in Eskilstuna, consumes and how much energy would be saved if these corrective measures were applied to a new building. It is also reported how much money would be saved each year over a 10 year period if the measures were applied. The results show that both solutions are a good investment in the reduction of energy consumption and hence the cost involved. Keywords: energy, heat energy, infiltration, FTX-system, free temperature effectively. .

Private Banking är en banktjänst för förmögna individer och företag som syftar till att hjälpa dem med förvaltning av deras kapital men även andra tjänster såsom hjälp med deklarationer. Storbanker idag kämpar med att återfå kunders förtroende efter finanskrisen 2008 och fokusen på riskhantering har blivit viktigare. Kunder har blivit mer känsliga för risker och därmed försöker banker dra fördel av detta genom att skapa värde i riskhanteringsprocessen. I detta värdeskapande eftersträvar man en bra relation till kunden som därmed kan generera i ökade marknadsandelar. Vår problemformulering i uppsatsen blir då följande: ?På vilket sätt kan den svenska storbanken Nordea öka sina marknadsandelar inom Private Banking med hjälp av riskhantering??Syftet med vår uppsats blir därmed att få en djupare inblick i hur Nordeas Private Bankingtjänst arbetar med riskhantering och hur det påverkar deras marknadsandelar.

Due to soft grounds in combination with seasonal variation in soil humidity, there is a lack of stands that are possible to cut during spring and autumn in some geographical regions. For Holmen Skog this sometimes means that a large proportion of the contracted private forest is cut during the winter when the ground is frozen. One consequence of this is that the proportion of winter stands in the stand bank of own forest increases while spring and autumn stands becomes a scarcity. This in combination with milder winters, especially when there is a long period of reduced bearing capacity in spring or autumn, means that the situation rapidly can become critical. The overall goal with this study was to generate basic data for decision support in the work to achieve a sustainable distribution between own forest and contracted private forest in the stand bank. The study took place at Holmen Skog, district of Umeå, during autumn 2007 and was based on interviews and an analysis of harvest planning and delivery data. The study showed that there is a problem with how the cutting is distributed between own and contracted private forest during the year and that it foremost is the proportion of winter thinning of own forest that has increased in the stand bank.

The aim of this study is to investigate how länsstyrelsen as a supervisory authority to private compulsory care-institutions works, to guarantee adequate institutional care of unprivileged children and youth with special problems.In order to reach this aim the following questions are to be answered:? Describe länsstyrelsen´s supervision of private compulsory care-institutions (HVB-hem)? How does the officials at the three chosen county administrative boards find about the responsibilityTo answer the questions of this bachelor thesis I have chosen to apply qualitative methods, by interviewing five supervisory authorities from länsstyrelsen, in three different county administrative boards in Sweden.The findings of the study show that officials sometimes find it hard to know the exact meaning and differences between accountability and to be accountable. It also shows that they tend to think that the relationship between länsstyrelsen and the private compulsory care institutions is complicated. Because the officials have two part relationships, they have on the one hand a consultative role and on the other hand the supervising role.Keywords: Länsstyrelsen, Hem för vård eller boende (HVB-hem), Ansvar, Ansvarsutkrävande, Socialtjänstlagen.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

Under senare tid har det på den svenska livsmedelsmarknaden växt olika miljö- och kvalitetsmärkningar som grundar sig på olika kriterier. Vi har i denna uppsats valt att studera två av dessa: Svenskt Sigill coh SVENSKODLAT. Syftet med denna uppsats är därför att ur ett producentperspektiv, undersöka huruvida Svenskt Sigill och SVENSKODLAT certifieringarna kan utgöra en strategisk konkurrensfördel. Vi har identifierat tre aspekter som var och en i varierande grad kan sägas bidra till att de båda certifieringar vi studerat skapar konkurrensfördelar. Dessa tre aspekter vilka vi sammanfattat i en ABC-modell är: adding value, barrier to entry och cost saving.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

Sedan kalla krigets slut har en ny typ av aktör dykt upp i internationella konflikter och krig världen över. Denna aktör är privata företag som i dagsläget erbjuder allt från supplementär logistik till att helt ersätta nationella arméer. Utgångspunkten i denna uppsats är att ta reda på vilka faktorer som har skapat en marknad för dessa företag generellt, samt vilka av dessa faktorer som kan förklara framväxten i Sverige specifikt.I uppsatsen undersöks befintlig forskning kring vad som drivit utvecklingen. Därefter kommer befintlig teori att prövas som förklaringsmodell för expansionen i Sverige.Den befintliga teorin som prövats på Sverige består av sju faktorer beskrivandes politiska och samhälleliga förutsättningar vilka förklarar expansionen. Av dessa återfinns samtliga i Sverige, men genom en analys av deras respektive giltighet i svensk kontext uppstår en mer nyanserad bild, där endast fyra av faktorerna är relevanta som förklaringar.

Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.

This study focuses on work related factors which have an effect on the balance between peoples work and private/social life. Commonly discussed in the daily debate is the so called ?livspusslet?, the time puzzle. The question is: How do you balance the demands from work, family and society? A lot of peoples health and family relations suffers from a stressful situation at work.It?s not hard to figure out that the possible factors which could have an effect on the balance between peoples work and private/social life are many.

Research on psychosocial health in social work isn't developed enough. Instead, there's much more research on psychosocial unhealth. What about social workers, the unhealth is often related to the situation at work and the work environment.The aim of this study was to "during interviews understand the factors which social workers experience as important to maintain their own psychosocial health in the life situations". With hermeneutic method the particular interest was directed on how the participants experienced and explained their psychosocial health on the basis of their life situations, and the results was analyzed with Antonovsky's (1991/2005) perspective directed on health and Sense of Coherence (SOC). In the study, we used a qualitative form of interviews which allowed our participants to answer with their own words and from how they interpreted the questions.

1.1 billion people are today living without sustainable access to improved water. The debate over the water sector has been dominated by the discussion over whether public or private actors are the most competent to manage it. In this paper the arguments pro and contra the two positions are presented to try to overview the debate and to try to find new ways to approach the question of the people living without clean water. By examining possible alternatives towards the discussion of public and private actors, it might result in some new approaches on how to move closer towards a solution. One alternative is local, small- scale projects which focus on the situation of the targetgroup in most need.