Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Due to a globalised world business travel is flourishing. This paper examines how middle level executives, travelling a lot in their work at a multi-national company, feel about their travel. It looks for links between business travel and work satisfaction among them. A short presentation of the patterns of business travel and relevant motivational and stress theories is given. Data for the paper is collected using a survey (78 participants) and interviews.

With the prospect of future construction on the Skutskär Pulp Mill property, Stora Enso Fine Paper has initiated an investigation of soil contaminants and a risk assessment of these contaminants. A soil and groundwater investigation has therefore been conducted on an open area of about 16 000 square meters, situated between the current wood room and digester house. To be able to integrate this study into an investigation for the whole industrial property, the study has been carried out as a phase 2 study according to the Swedish Environmental Protection Agency?s Methods of Inventories of Contaminated sites (MIFO).The site investigation has involved soil and groundwater sampling, together with the analysis of heavy metals and organic contaminants. The degree of hazard posed by the contaminants, the level of contamination, the potential for migration of the contaminants, as well as the degree to which protection of human health and the environment is required in the area, have been weighed together for an overall risk assessment of the area with regard to human health and the environment.The investigated area was built up by filling in the coastal waters.

This paper is about pupils choice of school..

In this paper I present a website on the Internet. The EuropeanLinkTreasury ELT is a resource to Swedish children between 10 and 15 years of age. I am looking at this resource from a gender point of view. I want to see if ELT has thought of this perspective. Are there as many websites for girls as there are for boys? I want to see if the text is separated between gender.

There are many children in Sweden today, approximately between 100 000 and 200 000, who have parents or a parent that abuses alcohol or other drugs. In this research paper we have reviewed some of the literature concerning these children and their situation. The purpose of this research paper was to make an interview study of a group activity for children that have parents or a parent, who abuses alcohol or other drugs.This research paper is based on interviews conducted with two children and four group leaders. We compared the children's opinions about the group activity to the opinion of the group leaders of what the group activity has given the children. We also wanted to compare our interview study with other similar studies that has been made within this subject.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

En nedgång har setts i Sverige och Europa när det gäller luftföroreningar de senast årtiondena. Nedgången beror bland annat på minskade emissioner från industrier, övergång från uppvärmning med olje- och kolpannor till fjärrvärme och förbättrad bränslekvalitet. Denna studie utvärderar lufthalts- och nedfallsmätningar gjorda i närheten av pappers- och massaindustrin Korsnäs i Gävle. Mätserierna startar vid sent 1970-tal och går fram till årsskiftet 2009/2010. Nedfall av stoft, sulfat, natrium, kalcium och lufthalter av svaveldioxid samt sot studerades.

The Swedish TV broadcasting market is constantly changing together with the players in it. The questionto be answered by this paper is how the players in the market handle these changes and to what extentthe players are changing the market. Also, are there any differences between the public service andcommercial players in this aspect? The purpose of this paper is to create a better understanding of theSwedish broadcasting market and its player's market orientation. Through case studies of the three mainbroadcasting companies, SVT, TV4-gruppen and MTG, the market is analyzed from their perspective.The conclusions from the analysis show that there are differences in the market orientation betweenpublic service and commercial players, where the commercial companies are more market driven..

As the usage of loyalty programs increases, this study takes a new approach to examine how these programs influence consumers? attitudes toward brands. This paper is influenced by the recent findings that question the capability to create a clear picture of the effects of loyalty programs by conducting quantitative research. This is based of the differentiation between attitudes and actions, leading to the fact that quantitative research have only captured the actions of members of loyalty programs. In contrast to that, this paper uses qualitative interviews to create a more in-depth point of view.The paper immerses the reader in the theoretical viewings of what loyalty is and how it emerges from satisfaction.

It has become increasingly common for cities and municipalities to take greater account of the place marketing, and to see the physical location as a brand. An early step in this process is to make the image measurements of the place, in order to develop better marketing strategies. A method often used in tourism research for this type of measurements is Etchner and Ritchie's theoretical framework. The framework is initially designed to measure visitor's image of a tourist destination.Almost all previous research in this area is based on the visitor's perspective, but Olofsson and Skredsvik have used this framework to measure a location's image among the residents. They feel that the residents of a place can be seen as ambassadors of the place because they know the site well.