This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

This paper deals with the question of whether the symbolic language of the late Neolithic and middle Bronze Age was transferred from ceremonial monuments and barrows into the domestic sphere in the late Bronze Age. I will consider such elements as doorway orientation, the significance of boundaries and depositional practices to see if Early-Middle Iron Age settlements were indeed a major scene for ritual behaviour..

This examination studies the gender balance of contemporary art exhibitions in Sweden. To what extent genders are equally represented assumes to be based on how the curating process considers equality work. Three categories of art organisations are studied with the intention to determine differences in equality approach between the categories. Official documents of each organisation are examined to understand how they formally relate to equality work. Statistics of the actual gender balance of each organisation are produced based on the last two years exhibition archives.

The subject for this Master's thesis is the mission of the public library concerning target group everybody. Control documents, traditions, norms and trends influence how this is interpreted and how the library's service is being formed. The often very abstract terms used to describe the public library's mission makes it open for different interpretations. We are of the opinion that the public library's service should be formed to reflect the needs, interests, and priorities of the community it services, in order to be more attractive and useful.The aim of our study is to examine how the public librarians define and adjust to the mission to satisfy all citizens needs. Why do they choose to concentrate on certain target groups? And what does that show of how the public libraries reflect their communities? Our investigation includes examining six activities aimed at a certain target group and the six public libraries that carried these out.

This thesis investigates how energy is used in three public baths today and suggests measures that could reduce the energy demand. The results show that there is a great poteltial for energy savings i public baths, and that it would be interesting to examine some of the proposed measures further..

We believed that knowledge organisation of manga and manhwa with homosexual (including lesbian) themes might be a challenge for Swedish public libraries. One of the reasons for this is that these themes in manga and manhwa usually occur in genres not directed towards an LGBTQ (lesbian, gay, bisexual, transgender, queer) audience. To see how Swedish public libraries treat such titles and why they treat them as they do, we examined a selection of public libraries, their collections, acquisitions, cataloguing and shelving of relevant titles. The theory used is mainly Grant Campbell?s binarisms, subject access to LGBTQ literature and critical analysis of knowledge organisation.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

This paper deals with the question of whether the symbolic language of the late Neolithic and middle Bronze Age was transferred from ceremonial monuments and barrows into the domestic sphere in the late Bronze Age. I will consider such elements as doorway orientation, the significance of boundaries and depositional practices to see if Early-Middle Iron Age settlements were indeed a major scene for ritual behaviour..

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Thesis in project management, D-level by Chris Baldebo & Anders Persson spring semester2011. Tutor: Lennart Ljung. ?Project Manager's Psychosocial Work Environment in thePublic Sector ? A Qualitative Study in the Värmland County Council?.The purpose of this study is to examine how project managers in the public sector perceivetheir psychosocial work environment in a public organization. Therefore we have formulateda hypothesis based on the assumption that there exist differences in how project managersperceive their psychosocial work environment, depending on whether they work in public orprivate sector.Based on the objective, one research question has been formulated: How do projectmanagers active in the Pegasus program experience their psychosocial work environment? Tobe able to say something characteristic about the project managers psychosocial workenvironment our approach has been to interview five project managers.

The purpose of this project was to find an understanding for why public agents working with introduction of immigrants have decided to co-operate and co-ordinate their efforts. Another purpose was to gain insights in what characterizes this co-operation.Seven interviews were made with practitioners working with these questions on national-, regional- and local levels. The material gathered in this process was then analysed using governance theory and more specific the parts dealing with Joined- up government and Whole- of Government. Two analytic tools were used in the analysis: wicked problems and network.The first of these, wicked problems, was made operational by the use of insecurities. Analysing the interviews along these lines proved very useful in explaining why public agents have decided to try to work together.

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

Mitt examensarbete behandlar frågeställningen om hur synen på ett bra barnprogram skiljer sig åt hos public service kanalerna, TV4 och övriga kommersiella kanaler? Detta berör också frågor om vem som egentligen avgör vad som är bra barnprogram; är det producenterna eller mottagarna? Jag har valt den här frågeställningen där för att jag har en nyfikenhet på och ett intresse av hur barnprogrammen skiljer sig mellan kanalerna och hur de kommer att se ut i framtiden.Public Service syftar till att ge allmänheten en särskild sorts berikande programutbud inom radio- eller teveverksamhet. Termen public service har flera olika betydelser; Ofta används den för att beteckna de företag som finansieras av någon slags tv-avgift, har ingen eller begränsad reklam och/eller är statligt ägda/kontrollerade.  Det är idag ett turbulent läge för Public service och trycket från de kommersiella kanalerna har sannolikt en inverkan på programverksamheten. Under arbetets gång har det slagit mig vilken stor inverkan producenter och inköpare har på begreppet ?bra? underhållning. Jag har tittat på befintliga barnprogram och gjort en semiotisk analys av dem.

The purpose of this paper is to analyze the project Knitting House using art and architectural theories to question the forms of the project as well as the town planning in the area of Husby, a suburb to Stockholm. In order to stress the architectural issues in the area of Husby, the thesis examines the aim and intention of the project Knitting House. The project explores the standardized architectural form that was used and built under the Miljonprogrammet, through the years of 1960-1970 in the neighborhoods of Järvafältet. The thesis will also investigate some of the problems that arise when attempting to discuss knitting as a method used to perform Knitting House. This paper explores the relationships between public and private spaces, the areas in between them and how they interact. The claim made throughout the thesis is that Knitting House can function as a political catalyst by presenting a combined perspective of art, architecture and politics to address the social and ethnic segregation in suburbs like Husby. .

AbstractTitle:Lean Production in The Public SectorsLevel:Final assignment for Master of Science in Business Administration.Authors:Simon Mårtensson and Ramnpreet Kaur MaanSupervisor:Stig Sörling and Tomas Källquist.Examiner:Lars-Johan ÅgeDate:2015 ? June.Aim:The use of Lean Production in the public sector is increasing and there are still opportunities for improvement that contributes to a higher customer value. According to previous research that has been done, there is a lack of research in the field of Lean production in the public sector. Thus, the aim of this study is to create an understanding of how Lean production as a concept can help to influence employees to work with continuous improvements and customer value in the public sector.Method:The study has a hermeneutic perspective as a starting point where the substance is studied from an operator approach. We have chosen to build our study with the help of deduction starting with a theoretical framework and then go into the empirical framework.