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.

The aim of this bachelor´s thesis ist to analyze the idea progress in the party programs in the swedish Centre-party during the time 1910-1959. The progress in the party program is compared with the evolution of society during the same period.The bachelor´s aim is also to analyze how each new program is described in newspapers, two newspapers were chosen to make the comparison; Arbetet (a social-democratic newspaper), and Skånska Dagbladet (a centre-party newspaper). The result shows that the party in the beginning was conservative and against both capitalism and socialism. The start of the party was a reaction against the new electionsystem which was introduced in Sweden in 1909.The party took a clear standpoint for the Swedish farmers, but after 1933, they were standing for the whole countryside. In the 1940´s and the 1950´s the party became more like a social liberal party rather than an agrarian party only for the farmers.The party programs are not given much space in the two newspapers.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general Third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

The aim of this paper is to study and outline the factors governing political leadership at the party leader level, and to conclude to what extent a party leader rules and to what extent the party leadership is contextually determined. The theories used are based on Elgie's interactionistic study of political leadership and Stewart's organisational model of leadership as well as political culture.Thus, the questions raised are if the leader leads or if the leader follows; if the leadership environment is formed by the leader or if it is, merely, implemented on the leader; and what a model of the political leadership consist of? To answer these questions a text analysis comparing Sahlin?s speeches to the party?s political programme is used as well as in-depth interviews with members of the Board of Party.The conclusion shows that the leadership is contextually framed, but the leader is free to implement his or her ambitions within that frame as long as it is coherent to the party line..

This essay is about the Workers Communist Party. My method for the analyzing part in this essay is qualitative methods such as text and idea analysis. I have chosen the words of Claudin to describe which ideological standpoints Workers Communist Party have. First I write about the background to why Workers Communist Party was formed in 1977. The background is the big split of extreme left wingers from the left party, which formed several organisations such as The Communist Marxist-Leninist Revolutionary Party and The Communist Organization for Marxist-Leninists.

AbstractThis thesis discusses ideological and rhetorical change of the Moderate Party of Sweden. The aim of the thesis has been to study the party during a time-span of almost 20 years, trying to identify changes related to each of the three party leaders.A hypothesis was developed, suggesting that the three party leaders each represented a different kind of ideology namely neo-conservatism, neo-liberalism and social liberalism. By studying newspaper articles and protocols from the Swedish Parliament, riksdagen, I was able to verify the hypothesis in all but the first party leader, Carl Bildt. It was showed that his ideology had more in common with New Right than with neo-liberalism.After identifying these changes I looked for explanations within Party Strategy Theory and Social Change Theory. My conclusions were that the changes could be understood by the great loss of voters in the election of 2002 and that agents within the Moderate Party acted upon the ambition to win new and old voters to the party, thereby recognizing the need for change.Keywords: Ideological Change, Rhetorical Change, The Moderate Party,Neo-Liberalism, Neo-Conservatism, Social Liberalism..

One aim of this thesis has been to trace the driving forces among active members of the Swedish Pensioners? Interest Party (SPI), but also to render how party values and ideas are connected to the concepts of is-sue space, distrust, and New Party Politics (mainly populism). Since there are several pensioners? parties in other countries, my second aim has been to investigate whether the party is a result of a diffusion proc-ess of copying a successful equivalent party; in other words to find out whether a master frame has inspired the forming of a Swedish pension-ers? party. Through interviews and document analysis, I have found seven issue dimensions explaining the motives behind my respondents? engagement in the party.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

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.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Title: Similarities or differences within the centre-right? A study of the potential for party fusions within in the Swedish centre-rightAuthor: Charlie WeimersAim: The thesis seeks to find the potential for party fusions within the Swedish centre-right by analyzing the ideological similarities and differences between the parties.Method/Material: In the thesis, four dimensions of the parties? ideologies are analyzed: view of man, theory for societal structures, fiscal theory and moral values. The results of the study of the ideologies are then compared. The investigation is done with the party manifestos as starting point and with the analysis of ideas as theoretical tool.Main Results: The comparative analysis, based on the parties? ideological views, shows specific party constellations are more probable than others.

The Sweden Democrats (Sverigedemokraterna) has for a long time often been labeled a populist political party. It has however not been the subject of in-depth study to what extent the party really is populist. A study on whether the party and its supporters fulfill the criteria that a social science definition of populism would stipulate is therefore needed, in order to establish accurately whether the party is populist.    The definition used in my study accentuates three qualities that specify populist organizations: an antagonistic attitude against prevailing power structures, demands for increasing democratic influence and advocating a certain people?s rights ahead of others.The qualitative analysis of documents central for the party shows that it fulfills all of the criteria illustrated in the definition that is the basis of my 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.