The aim of this essay is to examine four floor mosaics from private dwellings in Pompeii. These 1st century floor mosaics decorate the fauces of the houses and they all depict Watchdogs. The first question to be asked is if there are other common features between the houses that can explain why these house owners chose this figure. The second question is if you can reveal, from the existing knowledge about the house owners, the same information. The third question to be asked is if the Watchdog mosaics have anything to do with the location of the houses in Pompeii.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Since the disintegration of the Soviet Union a lot of hope has been put on civil society to help develop Russia into a more democratic society. This study explores the constructive elements in the relationship between civil society and the state in Russia, and how this enables the work toward political development. By using Julie Fishers theory about political development and organisational autonomy I discuss the varying and often complex ways in which civil society and the state interacts. These are often not mentioned in the liberal tradition, which believes that civil society's most important democratic function is to act as a Watchdog for the state.There is very limited political space for NGO's in authoritative Russia. The existing oppositional NGO's are important for the political development, but they are few and their impacts on society are limited.

The three post-communist states - Belarus, Moldova, and Ukraine ? have gone different ways in terms of freedom and democracy since the breakdown of the Soviet Union 1991. During these years, the state and the civil society have been fundamental actors in the struggle against, and even for, authoritarianism.A strong state with great capacity in Belarus has undermined the chances for the civil society to fulfil its task as a Watchdog of the state and link between the citizens and the government.Failed authoritarianism in Moldova has led to a situation where both the state and the civil society are weak. The major problem is lack of organization and cohesion; both the state and the civil society have often been divided by ethnical differences and are therefore not strong enough to promote democracy.In Ukraine, the dominance of a strong state ended in 2004 when the Orange Revolution took place, sometimes called a ?peak of democracy? where popular mobilization and protests succeeded in it's opposition against the state.

This paper aims to broaden the discussion on how press freedom can be a powerful tool in the war on corruption. Previous studies have shown a significant relationship between more press freedom and less corruption, it also shows that the causal link runs from press freedom to corruption and not the other way around. There are quite a few studies on the impact of a free press on corruption and therefore there is a lot more to be published on this issue.This paper looks at press freedom as one of the most important parts of a democratic society and that it plays a vital role in reducing corruption as both an informant on key issues and also as a ?Watchdog? on society. But press freedom cannot be seen as an ?easy fix? in a country or the international community's struggle to reduce corruption.

Syfte: Med denna uppsats har vi för avsikt att undersöka om det föreligger ett förväntningsgap i Sverige mellan vad professionella användare förväntar sig av revision och vad redovisningspraxis föreligger. Om så är fallet ämnar vi presentera dessa skillnader och studera i vilken utsträckning de överensstämmer med regelverket samt de orsaker som vi presenterar i litteraturgenomgången. Vi har även, förutom professionella användare, valt att inkludera revisorer när vi tittar på förväntningsgapet då det är av intresse att även fånga deras uppfattning om sina arbetsuppgifter och se om denna skiljer sig nämnvärt från professionella användare. Metod: Vi har valt att angripa vår forskningsfråga enligt den abduktiva metoden. Detta då vi studerar det komplexa fenomen som förväntningsgapet utgör, vilket ger oss möjligheten att växla mellan teori och empiri.