Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The goal of this Masters thesis is to examine how people at the production department of Arkivator Falköping AB perceive the internal organisational communication transfer and exchange of information, by means of a communication audit. The objectives are also to characterise the communication climate and the respondents satisfaction with the internal organisational communication within the organisation. The results of the study are compared with the companys information policy and with previous research in organisational communication. Answers from different demographic groups within the population are compared. The communication audit was conducted using a modified and added version of a questionnaire originally compiled by the International Communications Association.

Syfte: Utifrån lagförslagen om åtgärder mot skattefel i SOU 2008:32 vill vi se om och hur företagen påverkas. Metod: I vår uppsats har vi använt oss utav en kvantitativ metod där vi tillsammans med Företagarna har gjort ett utskick till dess medlemmar för att kunna besvara vårt syfte. I denna del ska framgå vilken metod har använts för att utföra studien, hur data har samlats in, analyserats och redovisats.Resultat & slutsats: Vi har kommit fram till att många företag kommer att skrämmas till att välja revision, men den största delen företag är oberoende av förslagen. Oberoende av fråga tenderade svaren att se likadana ut.Förslag till fortsatt forskning: Det förslag som vi har till fortsatt forskning är vad de olika intressenterna kommer att vilja ha för finansiell information då frivillig revision gäller. Uppsatsens bidrag: Denna uppsats ger läsaren en indikation på hur företagen resonerar kring de lagförslag om åtgärder mot skattefel som en utredning på uppdrag av regeringen har utfört..

This paper presents the results of a workplace study of two smaller companies in the design industry. The core issue has been to investigate the companies use of technical tools and to what extent social praxis influence the daily work. The methods used are based on a qualitative analysis of interviews and observations. Various kind of work procedures, such as verbal and computerized, have been identified, but the most important occurrence was how spontaneous conversations between employees required certain flexibility, since the actors repeatedly were required to change focus and quickly perceive different information. For that reason, a thesis has been defined regarding how the use of spontaneous communication put an indirect need of a flexible working environment and also how this lead to more significant participation and exchange of information, as well as more awareness at the companies..

In this essay we discuss the broad area of website usability from a tourism perspective. Our goal was to investigate the usability in smaller and bigger tourism websites. We have declared what website usability means and the importance of involving the users when designing a user interface. In a pilot study, we conducted three interviews with people who work with usability and then used the information we got to form questions to use in a focus group interview. In this focus group, we asked three people to assess two Swedish tourism websites, one bigger and one smaller, to find out if they were considered usable and if there was any difference in usability depending on the size of the site.

Developing good reading skills is crucial for all pupils in school, and the reading bookis a tool for achieving that. Pupils are entitled to good reading instruction, regardless ofwhich reading level they are at, and regardless of the level of the reader they have beengiven. The aim of the study is to examine a particular teaching material and describe thedifferences that exist between a simpler and a more difficult variant of the same reader.The study is a textual analysis focused on the two readers for grade 2 from the materialDiamantjakten (The Diamond Hunt). The study shows that the two books display greatdifferences. Reading the simpler book involves a smaller amount of text, fewerdescriptive expressions, and a smaller number of words, but it does make demands onthe reader?s ability to read between the lines.

The aim of this study was to examine and compare two municipalities? approaches to deal with men?s violence as a social problem. Further the aim was to analyze social workers? opinions about interventions for men who practice violence in heterosexual relationships. The study has got a qualitative approach and we did a subjective selection where we chose to apply semi-structured interviews with social workers who work with domestic violence.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.