The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

 The theme of this essay arises from problematic pictures which travel journalism can bring about foreign countries, and in this specific case Mexico. These pictures can be problematic in the way that they can carry colonial elements and form colonial discourses. The main purpose of this study is therefore to investigate the Swedish travel magazines, Vagabond, RES and Allt om resor, and how they portray places and people in the written texts and photographs. This was done with a postcolonial and discourse theoretical framework, whereas empowerment of certain pictures can lead to formation of discourses, myths and stereotypes about places and people in Mexico. The method used to reveal different aspects of the travel reports was semiotic analysis, Norman Fairclough?s critical discourse analysis and critical linguistics.

Live exports of animals began during the late 19th century and are nowadays a valuable alternative to the slaughter industry in Australia. About four million sheep and half a million to one million cattle are exported annually from Australia to the Middle East and Southeast Asia. Most of these animals are exported for slaughter, but some cattle are exported with the purpose of breeding. One factor that has been the driving force for the live export industry is that countries through tariffs and other barriers have favored the import of live animals rather than the import of meat.The export means that animals with a great cognitive ability are exposed to a long chain of production from the farm to the market and there are many factors that can affect the welfare of the animals in a negative way. Some of the most serious are high temperatures and a high stocking density, although seasickness, noises and handling can also have a negative impact on the welfare of animals.

This study deals with the Adventure Comic Prince Valiant, written and designed by the Canadian artist Harold R. Foster. Focus is on the first two years of publication 1937-1938, where the hero is pictured in his Adolescence. This gives the title of the study: Youth. Earlier writings in the USA on this topic, have concentrated on the artist and less on analyses of the comic itself.

A radical change is taking place in the world today: some former colonies are now booming economically while several former colonizers are suffering from economic crisis. Postcolonial theory states that old structures from the colonization are keeping the South poor and the North rich. Today there?s a SHIFT in these structures as former colonizers Spain and Portugal are forced to ask for economical support from their former colonies.The colonial discourse separated white from black and depicted the population in the colonies as the absolute antithesis of the Europeans. In Portugal circulated also lusotropicalism, an ideology that claimed Portugal as absolutely free of racism, a statement with great influence in the postcolonial Portugal.On the basis of semi-structured focus groups I will in this paper do a discourse analysis of young, university educated Portuguese identity/ies in relation to the former colonies and the changing relations to these countries.

Abstract Contemporary cities find themselves today in a fierce competition against other cities over company establishment and in -migration. In this competition, the city?s main objective is to become an attractive site of capital accumulation.  As this happens, the pressure on the vulnerable groups in society increases, leading to a social geographic polarization. I have examined how the SHIFT towards neoliberalism has affected a city on the fringe as Kalmar. How is the postindustrial urban space constructed? I found this important to analyze since it put two important questions in the light: For whom, and for which purpose do we build the city today? My questions have been:v  What are Kalmar municipality?s strategies to develop Kalmar?v  What are the results of this strategy in the urban space?v  What are the consequences of this strategy?The research has been a case study of the city of Kalmar with a qualitative deductive approach where David Harvey?s theories about the city in a capitalist system have been the underpinning structure.

Sweden is facing a SHIFT in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Botanically diverse pastures are commonly used in New Zealand to reduce the ruminant environmental impact by reducing the methane production from the rumen digestion. In order to evaluate the effects diverse pasture species have on the milk fatty acid profile seventy-two lactating Friesian-Jersey crossbred dairy cows were used in a randomised block design with two replicates of six treatments. Six different pasture mixtures were fed at a daily allowance of approximately 15 kg DM/cow/day. The mixtures were categorised as either a simple or a diverse pasture. The simple mixtures all contained white clover with the addition of either a standard diploid perennial ryegrass (RG), a diploid high sugar ryegrass (HS) or tall fescue (TF).

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

Husaberg Scandinavia AB is a company producing and developing a range of motorcycles for both on- and off-road use. Husaberg provided the project group with a task of developing an entirely new way of operating the sequential transmission that can be found in today?s motorcycles. The target was to bring the product from idea to a functional prototype ready for further tests. Operation of the motorcycles transmission is today made by a foot pedal placed on the left hand side of the bike.

Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

Title: Brand evolving in identity shaping TV commercial ? a quantitative study of Gevalias commercial movies over time. (Varumärkesutveckling i identitetsskapande tv-reklam ? en kvantitativ studie av Gevalias reklamfilmer över tid) Number of pages: 35 Author: Julia Garellick Lindborg Tutor: Anne-Marie Morhed Course: Media and Communications studies C Period: Autumn of 2010 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose: The purpose of the study has been to investigate in what ways the concept of success is constructed in Gevalia?s TV commercials with the theme ?unexpected visit?. Eight identity evolving variables have been chosen to measure variations in the pattern of the unexpected visit in order to understand the essence of time.

Syftet; var att undersöka hälsopedagogers upplevda hinder och möjligheter i sitt arbete med fysisk aktivitet på recept, FaR. Metod: en kvalitativ ansats, med fyra halvstrukturerade intervjusamtal utfördes i omkring 60 minuter utifrån en intervjuguide. Urval: ett intensitetsurval genomfördes och består av informanter verksamma inom FaR en längre tid. Dataanalys: intervjumaterialet bearbetades med tematisk analys, där kodningsförfarande så småningom ledde fram till identifierande av teman, därefter framställdes berättelser. Resultat: resultatet visade att hälsopedagoger fungerar som en hjälp till självhjälp till personer som har fått FaR.

Bakgrund: Den svenska arbetsmarknaden står inför en stor förändring. De snart pensionsfärdiga medlemmarna av Rekordgenerationen (födda 1945-54) är på väg att lämna arbetslivet, samtidigt som den unga MeWe-generationen (födda 1980-89) precis har tagit, eller skall ta, klivet in i företag och organisationer. Forskare menar att ett generationsskifte kommer att medföra ändrade attityder, inställningar och värderingar i samhället och dess institutioner, då varje generations förhållningssätt till livet är unikt. Frågan är hur dessa grundläggande attitydskillnader avspeglas i de olika generationernas sätt att se på ledarskap, och chefens roll, i en organisation.Syfte: Syftet med vår uppsats är att undersöka och jämföra hur attityderna kring ledarskap ser ut bland några medlemmar ur MeWe-generationen respektive Rekordgenerationen. Anledning till att vi valt detta syfte är att vi vill se hur krav, förväntningar och önskningar på chefer kan komma att förändras, i och med genrationsskiftet av arbetskraft i organisationer.Genomförande: I avsikt att ta reda på studiens syfte, har vi genomfört 14 samtalsintervjuer med sju respondenter ur respektive generation.