The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born. The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

För eller senare kommer man som lärare att ställas inför det faktum där man måste hantera en krissituation, där en eller flera barn behöver omsorg. Forskning inom ämnet krishantering är därför ett viktigt hjälpmedel för hur man på bästa sätt stöttar och hjälper barn och vuxna i svåra situationer. Mitt syfte med detta arbete har varit att ta reda på hur man inom skolan arbetar men krishantering för att på så sätt samla kunskap inom ämnet. Denna kunskap är ett viktigt redskap för mig i mitt kommande läraryrke men också för andra som är verksamma inom läraryrket. I min undersökning har jag använt mig av kvalitativa intervjuer och intervjuat två pedagoger och en rektor.

Syftet med denna undersökning är att fastställa konsumenters uppfattning om SAS varumärkesattribut och utröna vilka av dessa som har påverkats av den ekonomiska kris som företaget genomgick under hösten 2012. Metoden utgjordes av en tvåstegsmodell med fokusgrupp som inledande stadie i studien i syfte att ta reda på vilka attribut konsumenter associerar med SAS, samt en enkätundersökning för att ta reda på huruvida det har skett en förändring i uppfattningen om dessa attribut tillhörande SAS. Teoretisk anknytning har tagit utgångspunkt i Aakers (2002) modell för varumärkeskapital samt teorier om attribut och konsumenters uppfattning. Resultatet visar att ingen stor förändring i uppfattningen har skett kring den övergripande uppfattningen om SAS, dock kunde tendenser till förändring i uppfattning anas om ett antal av SAS varumärkesattribut. I undersökningen framkom att lojala kunder hade en mer positiv uppfattning om SAS efter krisen i jämförelse mot icke-lojala kunder, att SASEuroBonusklubbmedlemmar hade en mer positiv uppfattning om SAS efter krisen i jämförelse mot icke-medlemmar, samt att yngre respondenter i högre utsträckning upplevde att deras uppfattning om SAS var mer negativ efter SAS senaste kris jämfört mot äldre..

Discussions started on how to handle liquidity problems crises in credit institutions and investment with the financial in 2008 as a research background. This led to the establishment of a new legislation regarding the current managing of liquidity risks which involves major changes in organizations. The changes will address the problems on how a successful implementation work could be completed and what is required of the organizations. Good communication is essential in order to have a successful changing process when everything an organization undergoes requires clear and ongoing communication.The purpose of this paper was to examine if Organization X application communications to the same extent as a deployment model shows. Organization X was the company we chose to investigate as they are one of many banks that are facing the upcoming change.Communication Concepts such as understanding, dialogue, discussion, open mindness, transparency and participation, have been key words during our work.

This master thesis is aiming to find out how school libraries work towards children in school years 1-6. The mainfocus is how the school librarians and teachers work with literature and reading. The theoretical viewpoints aremainly the sociocultural theory and the child perspective.The study was conducted with participants from five different schools in Uppsala, in the form of qualitativesemi-structured interviews. The results show that schools work with literature first and foremost in a pragmaticway, with reading-strategies and activating discussions. Very little time is spent on reading for its own sake.

Hartz-reformen inleddes 2003 och förändrade mycket i den aktiva arbetsmarknadspolitiken och systemet för den ekonomiska ersättningen vid arbetslöshet stramades till stor del åt. Många regleringar rörande låginkomsttagare skrevs om och hela arbetsmarknaden verkade vändas upp och ner. Innan den ekonomiska krisen slog till i Europa var Tyskland ett land med hög arbetslöshet och statistiken såg inte alls bra ut. Vid 2005 vände detta, och när många EU-länder såg en kraftig ökning av arbetslösheten fortsatte Tyskland att reducera sin arbetslöshet.I Sverige kan vi se många förändringar som liknar reformen eller syftar till att åtgärda samma problemområden. Exempel på detta är subventioner på vissa grupper av arbetstagare, motverkan av svart husarbete och liknande arbetsmarknadspolitiska program genom arbetsförmedlingsstjänster för att hjälpa arbetssökande in på marknaden.De mest betydande faktorerna som spelat in i Tysklands höga sysselsättning bland ungdomar, är till synes en välutvecklad övergång mellan skola och arbetsliv samt en kulturell inställning och sedvänja bland företagarna att stötta ungdomar och leda dem in på arbetsmarknaden.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

What attribute affects salience on a political agenda? How come some reforms are implemented while others are not? These are essential and central questions for our society. Our society, our democracy and our everyday life are dependent of these factors; communication is the condition. In the 2011 budget from the Swedish conservative government, the question of lowering the VAT on restaurant- and catering services was the single most debated reform. This was occasioned from 2009 when the European Union allowed, for the first time since Swedish entry in 2005, a lower VAT on restaurant services.

This paper aims to examine how the construction of women with foreign background is visible in the Swedish debate on elder care and ethnicity. The subject is interesting with regard to the existing discriminating conceptions about ethnicity and how the living conditions of immigrant women are med scarce in the Swedish research field. It is also a relevant topic in light of the incipient crisis of the Swedish eldery care. The examining of how several axes of power interplay to construct the women is rendered possible through an intersectional perspective. This requires of the study to relate to the concept of category, and in this paper I have chosen an intercategorical approach.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.