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.

Mosquitoes are found in extremely large numbers in the lower parts of the River Dalälven. In the year 2000 the mosquito nuisance was especially high, resulting in foundation of the Biological mosquito control project. Since 2001 mosquito larvae are controlled by using a biological pesticide BTI (Bacillus thuringiensis ssp israelensis). The mosquito fauna in the area is dominated by flood water mosquitoes, a group of mosquitoes that are very aggressive and form new generations of mosquitoes during every single flooding event during the summer. To be able to efficiently control the mosquitoes it is essential to know the extension and locality of the flooding.

Canine dilated cardiomyopathy (DCM) is a disease with high morbidity and mortality and with a high prevalence in certain breeds. Predominatly large breeds are affected, such as Great danes, Newfoundlands, Deerhounds and Dobermanns. One exception is Cocker spaniels, where both American and English Cocker spaniels are affected in a quite high frequency. Cardiomyopathy is characterised as a disease that affects the myocardium and gives an impaired heart function. To diagnose DCM following criteria have to be observed: 1. Dilation of the left ventricle. 2. Reduced systolic heart function. 3. Increased sphericity of the left ventricle. To be certain of the diagnosis, alternative reasons for the symptoms such as lung- and heart diseases with other etiologies have to be excluded Two different types of DCM have been found upon histological examination.

 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.

Volvo Construction Equipment AB Component Division (CMP) I Eskilstuna har idag det globala ansvaret för utveckling och tillverkning av drivlinor till anläggningsmaskiner. De nya kraven på nästa generations transmissioner har dock krav på sig att vara mindre och lättare samt ha mindre inre förluster än den föregående. För att kunna möta detta krav krävs det att kopplingsaxlarna i tranmissionerna blir mindre. För att leva upp till detta samt en förbättring hos kvalitén på förbanden så introduceras två nya fogningsmetoder enligt laser- och lim/krympförband. I denna rapport klargörs flödet genom de två fogningscellerna.

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.

There are about 3 500 churches protected under the Heritage Conservation Act in Sweden today. These churches still belong to living congregations that want to be able to adapt them to the needs of today, just like people have done throughout history. But since the churches are protected, the congregations have to apply for a permit and that is not always given. This can lead to frustration, and you can sometimes hear representatives of the church express the view that antiquarian authorities are enemies that oppose the church. On the other hand we have the antiquarian authorities that, in a way, have to act as advocates for generations to come and make sure that there is a cultural heritage preserved for them when they grow up.

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.

The purpose of this paper is to study how the wooded hay meadow of the forest district of northeastern Scania is preserved today, and what local history it has, to thereby achieve a better understanding of the dynamics of the landscape and the complex of problems involved in keeping a historical element of the cultural landscape alive. To accomplish this, literature concerning the subject has been studied, experts have been consulted and an example, the old farm Sporrakulla in Östra Göinge municipality, has been studied. The paper states that the wooded hay meadow constitutes an important part of the history of northeastern Scania, where it provided leaf fodder and hay for the farmers keeping cattle. Today, however, only a few wooded hay meadows remain. One of these is the studied example at Sporrakulla, where juridical protection like Natura 2000 and financial support of maintenance like miljöersättningar make sure that the wooded hay meadow will remain.

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).

I denna studie skrivs det om den unga generationens (15-30 år) sparande och vad dessahar för inställning till kapital. Det har även studerats om bankerna märkt av någonskillnad mellan de olika generationerna.Författaren till denna studie har suttit med i styrelsen i finansföreningen BUFS (BoråsUniversity Finance Society) på Högskolan i Borås under det senaste året, år 2009, ochdärigenom stött på flera banktjänstemän som bjudits in som talare på Högskolan i Borås.Dessa har pratat om de olika sparmöjligheter som finns för oss privatpersoner samt dealternativ som de anser värda att satsa på om man är i början av sitt sparande. Detta harinneburit att funderingar över hur yngre människor (15-30 år) ställer sig till att spara harväckts.Intresset för detta område växte ytterligare när en intervju från 2008 lästes (SvensktNäringsliv, 2008-05-08) där Linda Hedström, Svenskt Näringslivs expert på ungdomarskonsumtionsvanor, berättade att det är många nya aspekter att ta hänsyn till när studierutförs om ungdomars konsumtionsvanor. Förvaltningen av kapital sker inte på sammasätt som förr, för 60 år sedan då våra far- och morföräldrar växte upp, och hon säger ävenatt dagens ungdomar beskrivs som "den ständigt uppkopplade digitala generationen somsäger ja till konsumtion men nej till reklam". Detta ledde till att författaren blev nyfikenoch intresserad av att få veta mer om dagens ungdomar och deras inställning till kapital,eftersom dagens ungdomar, enligt Linda Hedström (2008-05-08), väldigt gärnakonsumerar bort sitt kapital.För att undersöka detta har statistik tagits fram från SCB, Statistiska centralbyrån, ochsedan har en kvalitativ undersökning använts, vilket inneburit att fokus varit på att fådjupare information ur ett mindre antal fall.

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.