Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

This report is a commission from the Care Unit of Hässleholm municipal. The purpose is to illuminate what is distinguish for contact persons at sheltered housing in the Municipal of Hässleholm? It contains three questions at issue. What are the expectations of the contact men? What information is given? How is communication between the professional categories working out?The report also contains a background with a brief Swedish history in care of older people.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

In this essay I examine how a municipal- and an independent upper secondary school compare to the ideal types the Company and the Political organization and how that affects the school practise as it?s described in policy documents. The conclusions are that the municipal school on a number of variables correlate to the ideal type the Political organization. At the same time the school reforms of the 1990s are considered as an intention to ?companylize? the municipal school and a number of tendencies how that have affected the municipal school are shown.

The purpose of this master?s thesis is to describe and analyse the origin and development of the municipal library of Västervik. There have been four previous libraries and our examination starts in 1859 with the foundation of a parish library. The other forerunners were a working-class movement library and two libraries in the International Orders of Good Templars. Before the merger of the libraries there were discussions in the municipal council, among the working-class movement and in the IOGT.

Today there is a large consensus about the importance of Swedish schools providingconditions enabling students to develop the ability to manage and learn through information technologies (IT). The goal of this study was to describe and examine how national education goals for the use of IT transformed into municipal IT-strategies for the school. A content analysis was conducted of thirty-eight municipal IT-strategies collected from Swedish municipal websites on the Internet. The content in the municipal IT-strategies was compared with the content in both the Swedish education act and the national curriculum. The results showed that the content in the Swedish education act and the national curriculum in fact was translated into municipal IT strategies, but that the range of strategies concerning technology, pedagogy and content in relation to IT was broad.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

The unemployment rate in Sweden is increasing even though there are more and more municipal activation policies established. The activation policies aim is to decrease the unemployment but that is not yet happening. This problem has led us to go through with this study.The aim of this study was, from an organizational perspective, to examine and describe how the interaction works between the Municipal Employment Services, Employment Office and Social Services in a Swedish medium sized municipality. Special focus was upon the legitimacy of the Municipal Employment Services.  This study was based on nine semi-structured interviews with managers and employers within the organizations in this study.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

Background: The use of reward systems can be of strategic importance as well as an affective mean of control for the organization in its work to achieve its goals. The municipal sector is characterized by its transparency and its responsibility for the taxpayer?s money. We therefore wonder which possibilities the municipal sector has to use reward systems as a men of control. Purpose: We intend to research the possibilities that the reward system offer as a mean of control for employees at the higher municipal level, with a special focus on commitment and motivation.