Bakgrund och Problem: Det har visat sig att en gemensam nämnare bland de bakomliggande orsakerna till den senaste finanskrisen var bristande intern kontroll. Det var även en av orsakerna till att en svensk bank i augusti år 2010 gick i konkurs och det kan ses som högst oväntat med tanke på de utvecklade regler, ramverk och granskningar som finns för de svenska bankerna idag. För att den interna kontrollen i ett företag ska fungera väl måste den integreras i hela verksamheten. I dagsläget finns det tecken på att det råder en lucka mellan den interna kontroll som styrelse vill uppnå och den som når fram till medarbetarna i banken.Syfte: Uppsatsens syfte är att studera hur de fyra svenska storbankerna arbetar med intern kontroll idag samt analysera kommunikationen och integrationen av den interna kontrollen i verksamheten. Vidare vill vi bidra till en insikt om hur intern kontroll integreras och blir en del av det dagliga arbetet i banken.Metod/Empiri: Då studien undersöker hur kommunikationen och integrationen av intern kontroll ser ut i de svenska storbankerna, ansågs en enbart kvalitativ metod med intervjuer av personer som aktivt arbetar med intern kontroll inte vara tillräckligt.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

The swedish national environmental goals have different policies and developments connected to them in order to achieve the goals on time, but the implementation of the different policies differ and is hard to evaluate compared to the theoretical background. With this thesis I have chosen to investigate the climate investment programmes results in Östersund compared to its goals with a case study. The different projects within the climate investment programme have reduced the emissions of CO2, but not in the amount that was anticipated and a lot of the projects were within projects that the municipality already was developing or doing. .

The aim of this study was to describe and scrutinise the position of the Swedish government on whether children should participate directly or through a representative in judicial proceedings.The main questions for this study were to find out (1) what position the Swedish government has on the subject, (2) how the position is justified, and (3) what view on children the position reflects.A qualitative design was used in the study and in order to describe the position a descriptive method was used. In the second part of the study a critical approach was used to examine and analyse the position.The main conclusions were that the position is ambiguous but that it mainly reflects, with a few exceptions, that it is better for children to be represented than to participate directly in judicial proceedings. The arguments that are given as basis for the position are short and lack both the objective and subjective grounds needed to decide the best interest of the child. The analysis of the position showed that it mainly reflects a view on children as objects and when the statement reflects a view on children as subjects, it relates to age and maturity in the child..

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

More recently, the number of elderly immigrants has increased. This means that Sweden is faced with new challenges. The purpose of this study was to illustrate how the elder immigrants general situation in Helsingborg looks like, as well as how social workers work to integrate this target group. Furthermore, I wished to have an answer on whether social workers feel that there is a continuing need to be concentrated on the integration of elder immigrants. To get answers to my questions, I have interviewed five social workers in Helsingborg who are working on issues that concern elder and integration.

The new information society has revolutionised almost the entire world. But the new technique does not only bring good. That which was before only available on paper may today only be available on a computer system. This makes it possible to send data electronically. In the wrong hands that information can become a threat against the security of an individual, a company or even a nation.

This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.

Democracy is now a legitimate claim not only in the society but even in the classrooms. According to the 1994 Curriculum for the Non-Compulsory School System, Lpf 94 in Sweden, are all pupils in all types of schools ought to have a high level of possibilities to be able to influence their education. But many studies have led to unsatisfactory results about the actual situation in schools. Swedish students are critical of the limited opportunities they have in influencing their own learning process. This essay is only one among the many studies that have dealt with school democracy during the last 50 years.

Close to the city center of Reykjavik lies the combined national- and university library of Iceland. Usually, these two types of institutions are separated. The purpose of this essay is to investigate how the library in fact selects the new digital material to offer the users in Iceland, and if the combined mission creates any problems or conflicts.The investigation examines the planning and the content of the digital library, what user groups are addressed and how the organisation is held together despite the different missions. If cultural context in Iceland makes a difference for what is selected and offered to the users is also discussed.Six informants in strategic library positions dealing with the digital national- or university library, were interviewed. The answers have been analysed in light of the library&information literature on building and maintaining digital library collections and organizational and marketing theory.The main result of the study is that the informants do not see a conflict between the missions of the organisation, although traces of a struggle were found in some areas.

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

In an attempt to make social work evidence based, the Swedish National Board of Health and Welfare, has recommended the use of standardized methods. As there are very few instruments that are defined as standardized, we decided to compile studies made with the "Family Climate self-rating scale", FCS, that is used by the profession, although not yet validated. We were looking for conformity in results and functionality in family treatment. FCS comprises a list of 85 adjectives to reflect different aspects of the emotional atmosphere in the family. It has been used since the late 80´s and there has been no attempt to compile results of using the instrument, until now.By searching in databases and libraries we found 20 Swedish studies using the instrument, which we compared to each other.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

In January 2007 the Öresund committy changed its statutes to become a more politically oriented lobby organization. This change can be interpreted as one part of a continuously evolving process where the Öresund region is emancipating itself from the national states in a multi-level European environment. By focusing on this latest development the thesis puts forward the importance of political institutions, as well as politicians and civil servants as actors in them, as crucial factors in the process where the region is gaining political power. The thesis shows how the political cross-border cooperation in the Öresund region is being institutionalized which affects its power relations to other levels in the multi-level system, predominantly the national states. In other words, there is a connection between power and institutionalization.The Öresund committee has by gaining better access to policymaking agendas on the national levels proven that the organizational change has already started to bear fruit.