To Swedes in general and, to hunters in particular, there is a great interest for moose (Alces alces), witch is Sweden?s largest deer species. In the province of Öland (Sweden?s second largest island) the local people show a great interest for the moose existence, both for consumptive (hunting) and non-consumptive use (tourism). This became apparent in 2002 when the moose hunters on Öland voluntary agreed to temporarily postpone the moose hunt on the island.

This paper examines the opportunities of landscape architect students to integrate with other students which are related to the landscape architects vocational field during their education. It also involves a discussion about the profession of landscape architects and the view of landscape architect students concerning who they will work with in their professional career. Six qualitative interviews were carried out to identify how one work with student exchanges, both within the landscape architecture education program and in voluntary forums during the students' leisure time. The interviewees have experiences of different student exchanges and different approach to landscape architecture education at the Swedish University of Agricultural Sciences (SLU) in Alnarp. During the interviews, it emerged that the number of exchanges for different reasons steadily has declined in recent years. At the same time, the interviewed conceded that exchanges are important to prepare students for their professional career. An electronic survey was sent to all landscape architecture students at SLU Alnarp.

 Bakgrund: Personer som har ett riskbruk av alkohol har en måttligt förhöjd risk för sjukdom, sänkt livskvalitet och förtida död. Vid riskbruk ökar risken för att utveckla alkoholmissbruk. Alcohol Use Disorders Identification Test [AUDIT] är ett frågeformulär för att screena överdrivet alkoholdrickande. Socialstyrelsen rekommenderar rådgivning vid skadlig alkoholkonsumtion, t.ex. kort rådgivning.Syfte: Syftet med studien var att beskriva betydelsen av sjuksköterskans alkoholspecifika screening och rådgivning till vuxna personer som har ett riskbruk eller missbruk av alkohol.Metod: Studien var en systematisk litteraturstudie.

The purpose of this essay is to explore how social workers view a possible connection between exposure to honour violence and development of mental illness and/or substance abuse. We first heard of the possible connection from a voluntary organization who work in this field and who believe that this connection could be common. We therefore wanted to explore this from the perspective of social workers who come into contact with victims of honour violence: was this something they had noticed? How did they deal with it if it was noticed? We also asked how the possible connection could be interpreted and, supposing the social workers had failed to notice the connection, why this could be. We made five qualitative interviews with six social workers working in different contexts whom within their work come across honour-related issues.

Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsfö­ringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på in­ternet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsre­dovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av in­formation och transaktioner.

The governance and control of healthcare organizations has traditionally been run byprofessions inside the organization (Fölster et al., 2003). During the last decades Swedishhealthcare has undergone an institutional transformation where the governance has changedfrom professional governance to a more market like one (Sahlin-Andersson, 2006). Governingof healthcare can however be problematic as professional work is characterized by a highlevel of autonomy and tacit knowledge (cf. Tsoukas, 1997, Freidson, 2001). An expression ofthe new kind of governance is the annually published report ?Öppna jämförelser av hälso- ochsjukvårdens kvalitet och effektivitet?.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

The aim of this masters thesis is to examine what political, social and ideological reasons that were the base for the establishment of the Swedish temperance movement. Which judgements within this movement that resulted in the decision to establish publishing firms, how these publishing businesses were organised and what function they had in the literary circuit. The questions are: What principal political, social, economical and ideological reasons were the bases for the establishment of the Swedish temperance movement? How has their need for publishing firms arisen? Which were the publishing firms and who were the publishers? What ideas, purposes, experiences, values and judgements led to the establishment of publishing firms? In the first part of the theory I have used the historical materialism of Karl Marx; in the second part the theory of middle class publicity by Jürgen Habermas; and in the third part I have made a presentation of the literary circuit and how it works according to Marx and Habermas. The method used is an analysis of ideas and ideologies in literature and documents.

Swedish Development Cooperation emphasizes the need for collaboration among actors on a national level. In that context, the purpose of the thesis is to investigate how Public Private Partnership (PPP) on Corporate Social Responsibility (CSR) may influence the changing role of the state. The thesis is informed by Critical Discourse Analysis. In order to investigate the social constructions of reality, the thesis is a critical study of language related to ?Globalt Ansvar: Swedish Partnership for Global Responsibility? to identify through what discourses Collaboration on Corporate Social Responsibility is produced; and the implications in relation to Public Private Partnership.