In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

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.

The increased interest in a sustainable environment puts pressure on companies in the manufacturing industry. Rexcell Tissue & Airlaid AB (Rexcell) in Skåpafors produces paper to be converted into tabletop and hygiene products. Rexcell is certified according to the environmental management system ISO 14001, gaining competitive advantages by showing that the company works toward a sustainable environment and that they follow current legislation. The activities at the company are classified as hazardous to the environment according to the Environmental code. Every year, the activities are inspected by an independent inspector.

ABSTRACTMultiple sclerosis (MS) is the leading cause of adult disability inSweden. Hematopoietic stem cell transplantation (HSCT) can be used as a treatment option for patients with MS where the disease has an aggressive course. The treatment is preceded by high-dose chemotherapy which lowers the patient's immune system. It is therefore of interest to study infectious complications associated with HSCT in this patient.Aim: The purpose of this study was to identify infection problems in this population associated with HSCT, and to study differences in infectious complications between this group and patients diagnosed with lymphoma who have undergone the same treatment.Method: The study was a retrospective descriptive study with quantitative data. A medical record review was conducted.

Som främsta motiv till offshoringen angav de två företagen i studien kostnadseffektivisering. Båda företagen i studien, Bulls Tryckeri AB och Trelleborg Protective Products, uppvisar en medvetenhet kring en rad riskaspekter som kan vara, och är, närvarande vid offshoring av produktion. Respektive offshoringprojekt föregicks av en bedömning av både kvalitativa och kvantitativa aspekter relaterade till offshoringen. De två bedömningarna, om ej kompletta riskanalyser, uppvisar klara kopplingar till analysering av risk och dess eventuella konsekvenser. Både Bulls Tryckeri AB samt Trelleborg Protective Products arbetar aktivt med att reducera risk i sin offshoringrelation genom riskreduceringsstrategier såsom målkongruens, spackling och horizontal chunkification..

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

Film is a tool frequently used by teachers, but it is often limited to showing students how historical time periods looked like, or as a way for students to search for historical inaccuracies. The aim of this essay is to study whether it is possible to use two films based on the legend of Robin Hood as a way to teach students how to contextualize gender history. Through the use of film analysis and gender analysis of two different versions of Robin Hood, The adventures of Robin Hood and Robin Hood: Prince of thieves were analyzed. The study has shown that it is indeed possible to use film as a source material for the study of gender history, and that film can tell us a lot about the contemporary view of gender, masculinity and femininity. The didactical analysis concluded that there was no theoretical objection of using film as a source material; however, there are some things that a teacher should be aware of. Although film may be a good way to create a varied study environment and benefit students with reading- and writing disabilities, there is a risk that time-constraints and lack of knowledge of film and its methodology on, behalf of both teachers and students, may make it hard to implement.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This master thesis investigates how the county administrative boards communicate the regional risk and vulnerability analyses to municipalities in Sweden. Information has been gathered through a survey and through a case study involving three county administrative boards. The results revealed that there are possibilities to improve or develop the communication in all the county administrative boards. The information channels are often written or web based, these channels promote one way communication rather than a dialog. The thesis gives suggestion on how to work out a strategy for a more effective communication, the case study also gives ideas on how a county administrative board can work with communication..

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

AbstractThe aim of this Master thesis is to explore why some Swedes want to consume?eco-friendly? and whether this fact gives rise to articulated information needs. Two possible explanations for this ?eco conscious? consumption are being tested, either if it is based on a normative belief that it is the right thing to do if you, as a consumer, want to do something about the environmental degradation, or that it is a reaction to a perceived risk, due to the environmental degradation. The method chosen by the author in this thesis is a qualitative text analysis of five Swedish journals.

Syftet med studien är att identifiera om det finns någon skillnad i risk mellan svenska män och kvinnors aktieportföljer. I undersökningen av individernas riskbenägenhet används tre riskmått, total risk, marknadsrisk och unik risk, som enligt portföljteorin går att koppla till en individs aktieportfölj. Ålder och inkomst används som kontrollvariabler för att studera om eventuella skillnader i riskbenägenhet mellan könen kan förklaras av andra faktorer än kön. Studien baseras på en kvantitativ undersökning och sekundärdata från en unik databas. Urvalet för studien består av knappt 900 000 observationer av svenska individers aktieportföljer, med kontroll för kön, ålder och förvärvsinkomst.

Purpose: To explore how the changes in work life, here represented and depicted through the concepts of knowledge work and knowledge worker, have been incorporated in the official psychosocial work environment discourse in Sweden. Methodology: Critical discourse analysis, contrasting the official psychosocial work environment discourse to literature on knowledge work and knowledge worker, to explore how employees, employers and their relations are constructed within these two discourses; focusing identity, autonomy and power. Using the constructions to make visible how they are articulated, used and dealt with in a real life case from the Work Environment Authority. Theoretical perspectives: Our social world is socially constructed and language is the main tool for constructing it. Discourse analysis is thus not just a tool for deconstructing texts but also for enhanced understanding of our construction of the world and our ability to communicate about it.

Rysslandsfonder är en av många fonder som finns tillgängliga för att investera i. Ryssland har haft en starkutveckling de senaste åren. I uppsatsen görs en jämförelse av utveckling och risk mellan Rysslandsfonder och den svenska markanden representerad av SIX Return index. Utvecklingen hos Rysslandsfonderna har månadsvis under perioden 1999-2005 varit betydligt mer gynnsam än för det representerade Sverige index. Risken med standardavvikelse som en indikator för detta visar att det innebär en större risk att investera i Rysslandsfonder.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.