AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

This paper concerns the freedom of speech in our democracy and the principles underlying the restrictions. The study is aimed at using a descriptive theory to provide a useful basis for analyzing a justification of the role behind freedom of speech and its limitations. The analysis is made on the basis of the Swedish parliament debate in the form of motions and the non-governmental organization Swedish Helsinki Committee's report. The study has a focus on the law of hate speech and will be done with an idea centred analysis. On the basis of democratic theory, the central role of freedom of speech was clarified on the basis of a clear need for a reliable communication.

The study describes six upper secondary school students? thoughts of and stories about mentors and mentorship in secondary school. The mentorship has been studied with a hermeneutic approach from a narrative pupil relational perspective, which is influenced by the phenomenological humanity perspective. The aim of this study is to describe a few pupils? life worlds and to try to interpret how they describe and explain their own behavior related to mentorship and their mentors.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

Businesses role in society is changing. Corporations are expected to take responsibility, not only for their traditional business conduct, but also for social and political issues. A rise in globalization and international trade has led to an increased interest in the concept of CSR. Accordingly, stakeholders are expecting multinational companies to be accountable for existing issues in developing countries. New business models are needed to meet increased expectations of responsibility and shared value creation. Based on an understanding of the need for new business models a multinational corporation is studied in a local context, where a radically new way of doing business is developed.

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.

The starting point of this paper has to do with rapid changes within the information technology and the need for agile and fast systems. The primary goal is to investigate what happens with recordkeeping practices in agile environments like service oriented architecture (SOA). It is in the possible transfer between IT architecture and digital archive the area of this paper resides. The paper relates to the Records Continuum model by which records will be considered historical and active at the time of creation. In the Records Continuum model recordkeeping practices and archival requirements will have to be taken into account at the time of creation.This paper concerns SOA from the perspective of Archival and Information science.

Problem The culture sector is characterized by qualitative goals which raise questions such as how do you measure culture and what is ?good? culture? Both the goals and the measurements tend to result in subjective judgments, which according to the theory make result control inefficient. Yet, result control is frequently used in the culture sector; which leads up to our research question: What characterizes the problems of result control in the culture sector?Purpose The aim of this study is to make a survey of how the Gothenburg Opera works with result control and follow-up. By defining how it tackles the different problems, which could arise with result control in a non-profit organisation, we aim to map how the problems regarding result control are characterized in the Gothenburg Opera.

To guarantee the customers a job satisfactory executed Sydved has been certified by the ISO 14001 standard. One part of the certification is the standards of soil damages. The soil damages were over represented during 1999 and 2000. It was therefore a need to study the problem in order to see what could be done to reduces these damages. A filed study was carried out on 21 subjectively selected stands from the following five districts: Vänersborg, Falköping, Borås, Jönköping and Åseda. As the study is a descriptive study of the soil damages, their character and extension, only stands were tracks were reported were considered.

Background: Basic hygiene is an important measure to prevent healthcare associated infections, save patients? lives, and reduce economic costs for health care. Healthcare associated infections are a threat to patient safety. In community care persons who are the care takers are a risk group and nurses must make sure that basic hygiene procedures are followed.Method: Literature studies with descriptive design, article search in databases Cinahl and PubMed. The results found are based on twelve chosen articles.Aim: To describe factors related to adherence to basic hygiene and how nurses in community care can help to improve compliance with these procedures.Results: In the nursing staff and leadership in health care interest in and the understanding of basic hygiene is described as being of most importance.

The aim of this essay is to analyse certain succinct statements of Russian leader Vladimir Putin. His rhetorical style in general, and these statements in particular, are distinguishing Putin from other Russian political figures. The statements have survived the test of time and lived on in the media, on the internet and in the vernacular. They have come to be called Putinisms.The essay is descriptive and treats these special statements, describes where and how they came into being and analyses them on a micro level, word by word. The analysis is also qualitative as it covers selected statements, which represent only a small portion of all the statements made by Putin within the time frame chosen for this study.

The aim of this paper is to describe the characteristics of the sport journalistic weblog. To achieve this we have used the following questions: Which themes are included in the sport journalistic weblog? How much text does the sport journalistic weblog content? How often is multimediality incorporated in the sport journalistic weblog? Which references occur in the sport journalistic weblog? How many hyperlinks occur in the sport journalistic weblog? How many of the hyperlinks is internal respective external? How often does the sport journalistic weblog offers possibilities to interaction between the journalist and the reader? How often does interaction between the journalist and the reader occur?The theories we have used is both online publishing and Jan Schmidt?s analytical framework on blogs. Online publishing describes an important part in our paper, online journalism, which in turn describes three important definitions for this paper; hypertextuality, multimediality and interactivity. Jan Schmidt?s theory is central to understand the phenomena, and functions as a starting point in the analyze part.

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

Inledning: Baljväxter har flera miljö- och näringsmässiga fördelar och spås att bli framtidens föda. I Sverige finns det en värdefull kulturskatt som består av svenska baljväxter från förr som har samlats in av Programmet för odlad mångfald, POM. För att nå ut till konsumenter kan en sensorisk beskrivning vara en framkomlig väg som samtidigt ger ett mervärde för produkten och befrämjar en ökad konsumtion av baljväxter.Syfte: Syftet med detta examensarbete, inom ämnet mat och måltidskunskap, är att ta fram sensoriskt beskrivande ord för sex svenska baljväxter från förr. Examensarbetet ska sedan beskriva de utvalda svenska baljväxterna med hjälp av de framtagna sensoriskt beskrivande orden för att kunna presentera eventuella sensoriska skillnader.Material och metod: Sex olika sorters baljväxter ingick i undersökningen som bestod av en kvalitativ gruppdiskussion där sensoriskt beskrivande ord togs fram och ett andra steg en kvantitativ intensitetsbedömning av de olika sorterna. Båda undersökningarna gjordes av en expertpanel utvalda för sin kunskap om baljväxter.Resultat: De sensoriska ord som beskriver baljväxter är sötma, syrliga, beska, kastanj, nötig, smörig, frisk och fyllig smak samt med en varierande eftersmak.