In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Med anledning av att flera kriser av extraordinära slag har inträffat i fredstid har förmågan att hantera dessa fått stor uppmärksamhet. Ett exempel är stormen Gudrun som lamslog delar av Sverige i januari 2005. För att kunna hantera sådana kriser behövs en fungerande beredskap och här har kommunerna en viktig roll. Om kommunerna har en väl utvecklad krisberedskap kan samhället bättre klara av en kris. Genom utvärderingar och erfarenheter från kriser har det visat sig att samverkan mellan kommuner är av stor betydelse för en god krisberedskap.

Major changes have occurred in the music industry the last twenty years which can betraced to various reasons like technological and economical problems. Meanwhile, theSwedish songwriters have had incredible success on the international music scene when itcome sto songs with commercial impact. Their success has been very present in the lastfew years and during the writing of this essay, we see no evidence that they shoulddecrease.The purpose of this paper is to analyze and clarify the factors behind the internationalsuccess of Swedish-produced music has had in recent years. We will also show theimportance of the success that characterized the 90?s and how it affects Swedishsongwriters success today. .

Ett vanligt fenomen i svenska städer är industriområden som förr låg i stadens periferi nu har inringats av den expanderande staden, eller åtminstone blivit tätt angränsad till den. Industriområdet är dock separerat från den övriga staden genom sin struktur och funktion. Vid stadsförnyelseprojekt av industriområden från efterkrigstiden har man ofta valt att riva allt och sedan bygga nytt. Denna uppsats har haft som mål att undersöka om även sentida industriområde kan anses bevarandevärda ur ett kulturhistoriskt perspektiv och hur man kan planera om ett sentida industriområde till en integrerad del av staden. Arbetet har utifrån detta studerat begreppet kulturarvsbegreppet för att sedan redovisa för vad flera forskare inom stadsplanering har för tankar om stadsförnyelse, strukturer och kulturarv. De förhållningsätt som därmed kommit fram har tillsammans med en platsanalys för området, ett industriområde i sydvästra Kristianstad, legat till grund för de riktlinjer och rekommendationer som redovisas i uppsatsen..

This paper intends to provide a better understanding of how to rebuild a crisis affected area and how to plan for the inhabitants of a wounded city. It will also examine the landscape architect's tasks in this work to provide a planning perspective. The discussion of reconstruction is significant because the insight and knowledge in the subject is needed in order to help nations after a disaster. Bosnia-Herzegovina's capital Sarajevo is a city recovering from a civil war where the city's situation was complicated by an ethnic conflict that has been segregating it. The restoration of the city's structure can free people from their tragedy and make them live again.

This paper studies how peer assessment is used as a strategy to improve young learners' results in Swedish as a school subject. Nine teachers are interviewed about their use of the method on 7-12-year-old pupils. Comparisons are made between the interviews and Swedish and international discussion on peer assessment. There are similarities between the practice of the teachers and what is said in the litterature about the method and its advantages and drawbacks. The teachers tend to emphasize the social aspects more, though.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

After the tsunami disaster in December 2004 many arguments were heared that one oft the major reasons behind the poor Swedish effort connected to the evacuation and health care of the Swedish citizens in Thailand right after the incident is the Swedish model with independent government authorities. By comparing the constitution, the political decision making tradition by the ministers and the handling of the catastrophe in the tree Scandinavian countries Denmark, Norway and Finland, plus analysing the behaviour of the Swedish foreign and prime minister from a rational choose inspired individual decision making theory the research shows that there is no proof that a constitutional change in Sweden into the traditional model with government authorities controlled by the ministers alone would led to a more effective crisis handling by the government due to crises concerning Swedish citizens out states. Although the research shows that the constitution and the tradition of decision making in the government provides the basic condition of the ministers individual rational decision making.

The aim of the study is twofold, to generate a sensory profile of Swedish wine today and to investigate the opinion of both wine producers and wine experts on viticulture in Sweden and wine from grapes grown in Sweden, achieved through a contextual analysis comprising a literature study and interviews with wine producers in Sweden and Denmark and wine experts from Sweden and Germany, and a sensory analysis at the company Ipsos. ?Mixed methods? was the chosen research strategy as the semi-structured interviews gave qualitative results and the sensory analysis would give quantitative results displayed as spider charts. There is a lack of studies investigating how the Swedish wine is perceived by consumers and consumers might be unaware that the Swedish wine, established through ?trial and error?, is increasing in quality every season, creating a need to display the sensory profile of Swedish wine to strengthening the perception of Swedish white wine. This study shows that the Swedish white wine today is a wine with a fresh, citrusy and flowery aroma and a fresh, citrusy and green apple taste, however, a sensory analysis cannot show if the attributes are those that are desired by the customer, a consumer test is necessary to conclude that. Trends point towards locally produced products, one reason why Swedish wine has great potential, yet the future needs to be secured through job opportunities and education. Creating an approval system for Swedish wine is suggested as a future improvement, it is a common procedure in most wine regions.

In this thesis, the Swedish venture capital market and its profitability is analyzed. Venture capital is defined as capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture capital, and which factors has been identified in international comparative studies between venture capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture capital market has been conducted.We conclude that the historical returns of Swedish venture capital is in line with the general view that they have been low. We also see a trend where Swedish venture capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

It is widely recognized that the town of Södertälje, a small Swedish town of 85 000 inhabitants, has alone received more war refugees from Iraq than the US and Canada have put together. Whilst writing this thesis had nearly 6000 Iraqi refugees sought their way to Södertälje since the US invasion in Iraq 2003.Nevertheless, life is not what the media and the government retail. Six of these Iraqi refugees who resided in Södertälje share their life stories in the following thesis. They discuss their escape from Iraq and the difficulties of living in the segregated parts of Södertälje where they solely speak Arabic and Assyrian, whilst learning Swedish at sfi (Svenska för invandrare, Swedish for immigrants). Another distress is related to the unsecure future in Sweden waiting ahead.      The aim of this thesis is to engage in, and highlight the studies of six sfi-students in their endeavor to learn Swedish, whilst struggling through Swedish bureaucracy and experiencing despair due to their situation and uncertain future.       .

The aim of this study is to explore how sports journalism can include and/or exclude athletics from a national community. This study put emphasis on finding patterns from articles by Swedish sport media on non-ethnic Swedish athletics. The theories central to this study are ethnicity and nationalism, as these concepts contain reflections on why certain groups of people are excluded and/or included. Norman Faircloghs critical discourse analytical model has been selected for the study method that analyzes texts in three levels: the text level, discursive practice and social practice. Four non-ethnic Swedish athletes have been chosen to explore how they were portrayed in the media.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This thesis analyses ideas of gender in the Swedish radical right. The aim of the study is to see if there are any differences or similarities in the way gender is being formulated by a populist radical right party as the Sweden Democrats (Sverigedemokraterna), the extreme right party, Party of the Swedes (Svenskarnas Parti) and the extreme right movement Swedish Resistance Movement (Svenska Motståndsrörelsen). Ideas of gender are presented in the theory chapter which is used later on in the analysis to compare with the radical right organisations of Sweden. To fulfil the aim we have performed a comparative ideological analysis between the three organisations and the base for our analysis is texts from each organisation?s webpage.