This thesis aims at analysing conflicts between different ideals of democracy, using the example of a newly implemented citizen´s initiative reform. This reform gives citizens the right to make policy proposals to Swedish municipal councils. The proposals are to be handled in the same way as proposals from the municipal council members. An ideology analysis of various government documents as well as of an official state study (SOU) is carried out to identify and discuss the ideals of democracy that underpin the reform. The analysis is based on participatory democracy and electoral democracy theory and Arnstein's Eight Rungs on the Ladder of Citizen Participation is used to discuss different types of participation by the citizens.

The purpose with this essay is to examine if the Swedish government?s intentions regarding to the mental health care reform, have been fulfilled. We have classified the intentions into three categories, regulation, financing and responsibility for organizing the policy. The intentions have then been compared with the results of the reform.Our theoretical framework starts with a model, developed by Evert Vedung (1998). We use this model as a tool to examine the fulfillment of the mental health care reform.

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.

This thesis analyses the rise and fall of social movements. Social movementsfunctions in the civil society, by contentious collective action they form identities,mobilize their forces and use repertoires of contentions to make new or previouslyunaccepted claims. They function in a limited timeframe, sooner or later they getinstitutionalized, marginalised or succumb into violence. The landless movementin Brazil is one of the most profound social movements in the world; their majorgoal is a land reform. Since the leftwing president Lula da Silva won the Brazilianelection in 2002 the president has been unable to live up to the expectations fromthe landless movement about implementing a land reform.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

The Common Agricultural Policy the European union´s common agreement about the agriculture financial support. A major change is about to take place in the next 3 years. This reform affects the first 15 members as well as the 10 new members in CAP2. This study contains a future of how agriculture will look like in Sweden in 10 years. The study is mainly based on interviews with key-persons3 in Sweden. The first part describes the CAP-reform in theory, the second part the interviews and the last is a conclusion of the material. The future will see larger farm units.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

An information audit identifies, among other things, organizations information resources, the information flow and the needs of the information users. The purpose of this masters thesis was to describe the management of information within a local unit of Borås municipality by putting an information audit-method in practice. The focus was on three issues: What information needs could be seen in the organization? How does the information flow through the organization? How does Sugan Henczels seven-stage model serve as a tool to map the management of information within the local unit? The study only described the situation at a certain time at the chosen organization. The seven-stage information audit model was revised and adjusted to the studied organization by only carrying out four of the seven steps: Planning, Data collection, Data analysis and Data evaluation.

This empirical work and base has been to analyze the government?s investigation (SOU 2008:27): the future road ? a reformed high school, which led to the high school reform that the Swedish government introduced as proposition (2008/09:199) about: Higher demand and quality within the high school. Skolverket (part of the Swedish government) has worked with the development of this steering document within their own mission Gy2011 in connection with the high schools during the transition. The reform comes into effect 1 of July 2011. This led to the main purpose to ask questions what high school principals and teachers think of the reform and to what extent it effects the high school programs, the examination system, what impact they see on the individual and the demand from society, and to some extent what the respondent´s answers about the government?s definition of what the higher demand and quality in the reform signify.

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.

This study addresses mandatory non-trading periods for Swedish stock market participants which have implemented an open-market share repurchase program during the period 2000 until 2010. By locating the date of publication of interim reports, these mandatory non-trading periods called silent periods are examined. The result indicates that repurchase trading activity occurs despite the statutory prohibition. By studying the price support hypothesis assumptions about long- and short-term effect on share price and performance, this study tries to explain these tendencies. An average decline of share price and performance is shown among companies entering silent periods.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.