Are we witnessing the emergence of queer community? To answer this question, I interviewed self-identified queer people living in Atlanta, Georgia. During one-on-one and relational interviews, 31 participants reflected on how they understand and live queer, as well as socialize with other queers. An intention of this study is to advance theory; as such, this analysis inspected tenets asserted by “first wave” theoreticians and activists of the 1980s and 1990s. To test theory, I attend to queer as fluid, non-normative and diverse. The participants viewed their queerness in sexuality, gender, and political terms congruent with a first-wave framework. On the whole, participants supported the emergence of queer community, yet offered a cautionary tale as to whether collective queer will be able to achieve its political goals. “Still here, still queer” extends theory in the direction of shared identity and code for conduct, essential dynamics of community.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making.  Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews. Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic. Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further. Conclusions: There are several flaws with the code and how it is applied today. The Code is complied with in an inadequate manner, and in some cases not complied with at all. The authors of this paper believe that the code, through normative guidelines, will not have a self-regulating effect on an independent decision-making in companies in Sweden.

Reducing the carbon footprint of domestic properties is, due to global warming and social impact of increased energy costs, an ever increasing priority. Although the compulsive building standards are set by the building regulation part L1, The Code for Sustainable Homes have set more stringent requirements above the requirements of Building Regulations to achieve zero carbon emissions during occupation. This Code for Sustainable Homes (CSH) requires all new homes to be zero carbon by 2016. Land scarcity and lower number of people per household forces developers to develop compact apartment-based dwellings on brown field sites, constraining the design. The aim of this research is to understand the effect of practical constraints on real building design and technology on achieving zero carbon performance in compact urban dwellings in a maritime northern European climate. In this work, currently commercially implementable renewable generation technologies are evaluated for their suitability in a compact urban setting. A model-based approach is developed to evaluate the energy consumption (both regulated and unregulated) and energy balance under the specific constraints of compact urban buildings. Graphical representation enables the introduction of a demand envelope, which shows the boundaries of the minimum and maximum expected thermal and electrical energy consumption over one year period. The research has three key findings: 1. Due to variations in energy consumption by the occupants, mainly by the unregulated energy consumption, multiple renewable energy technologies would have to be implemented to achieve the lowest possible carbon emission. 2. Although the combination of PV, CHP and HP is the generation option with the lowest carbon emissions, it is not completely carbon free when producing the required electrical and thermal energy. This suggests that there is a high likelihood that zero-carbon energy generation can not be achieved in this case study of a compact urban dwelling with the currently available technology. 3. The simulations show that with highly insulated dwellings the amount of space heating required is less than 10% of the overall energy consumption, as opposed to the 60% generally achieved in the building industry. Subsequent on-site measurements showed an estimation of just under 30% of the total energy consumption was used in space heating, which is higher than the simulated value, but still less than half that of a conventional dwelling. The main academic recommendation resulting from this research is a requirement for further ongoing research into new generation technologies as they become mature. Recommendations for the sponsoring company include continuation of measurements at the case study building to enable confirmation of energy consumption/generation findings so far.

Författare:                   Marcus Davidsson, Camilla Johansson och Johanna Nilsson Handledare:                 Ola Nilsson Titel:                             Hur hanterar företagen kravet på revisionsutskott? – en studie av fem svenska börsföretag Bakgrund:                   Under sommaren 2008 blev Svensk kod för bolagsstyrning obligatorisk för samtliga svenska företag som är noterade på den svenska börsen. Svensk kod för bolagsstyrning stadgar bland annat att företagens styrelser skall inrätta ett revisionsutskott. Företagen kan dock välja att inte inrätta ett revisionsutskott och då förklara varför, enligt principen ”följ eller förklara”. Syfte:                            Syftet med studien är att öka kunskapen kring hur företag hanterar Svensk kod för bolagsstyrnings krav kring revisionsutskott samt vilken nytta revisionsutskottet upplevs tillföra i styrelsearbetet. Metod:                          En kvalitativ intervjustudie har genomförts. Studien omfattade fem styrelseledamöter från fem börsnoterade företag på OMX Nordic Exchange Stockholm. Slutsats:                        Studien visar att fyra av de fem företagen som ingått i studien har valt att inrätta revisionsutskott. Majoriteten av dessa har inrättat revisionsutskotten som ett resultat av strävan att följa Svensk kod för bolagsstyrning. Vidare har studien visat att styrelserna har satt samman revisionsutskott på olika sätt, både vad gäller ekonomisk kompetens och oberoende. Merparten av företagen i studien ställer höga krav på vad revisionsutskotten skall utföra för uppgifter och upplever att utskotten tillför nytta i styrelsearbetet.

The flow past the needle of a Pelton turbine injector is an axisymmetric wake embedded in a round jet. The wake does not fully relax to yield a uniform velocity jet due to the short distance between injector and the Pelton wheel buckets and this non-uniformity affects the turbine efficiency. To minimize the non-uniformity, it is essential to predict the near wake accurately. While far-field wakes are well described by analytical expressions and also well predicted by CFD codes, the quality of the prediction of axisymmetric near wakes is not known. It is of practical interest to establish the applicability bounds of the Reynolds Averaged Navier-Stokes (RANS) models, which are commonly used in industry, for axisymmetric near wakes, for this specific problem, as well as, in general. Understanding of the near wake is crucial considering various aerospace applications. For example the details of the aerodynamics of the near wake are crucial for stabilization of a flame. The size of recirculation zone affects the rate of production of hot burnt products, and the mixing between the products and reactants is governed by the turbulence in the free shear layers. Wakes from two-dimensional bodies such as a wedge, circular and square cylinder have been extensively studied at different Reynolds number (Re); however, this is not the case with three-dimensional axisymmetric bodies such as spheres, ellipsoids, disks etc. Most common axisymmetric body investigated is a sphere. The flow past sphere is typically characterized in three regions: sub critical, critical and supercritical. In sub critical region, Re<3x105 the boundary layer separation is laminar. Critical region, Re≈3x105, is where the boundary layer transitions to turbulent and then separates resulting in sudden drag reduction. The critical Re may vary depending on flow conditions such as turbulent intensities, sphere surface variations etc. In the supercritical region, Re > 3x105, the boundary layer is turbulent before separation and the drag starts increasing beyond critical drag. Though the geometry and the flow conditions are simple the flow features involved are complex especially laminar to turbulent boundary layer transition and high speed transient vortex shedding. Experimentally it has been observed that the vortex shedding location changes randomly and perhaps rotates. All these features pose a significant challenge for experimental measurements and as well as numerical modeling. Thus most experimental measurements have been done below Re=103. Also the data is measured over the sphere surface, for eg: skin friction, pressure, but almost no data is available in the near wake. Similarly numerical investigations are primarily in subcritical region. DNS has been used for low Re, up to 800. RANS has been used in the subcritical region at Re=104. For higher Re, LES and DES have been used however they are computationally intensive. No numerical work has been reported for an ellipsoid at zero angle of attack. Chevray (1968) has done measurements in the near wake of ellipsoid at Re=2.75x105. Most experimental and numerical investigations of an ellipsoid are at an angle of attack. Given the extensive usage of RANS in the industry due to its economy, the focus of this work is to investigate the applicability of these models for flow prediction in the near wake in the supercritical region. Simulations are performed using commercial code CFX. The code is validated against well-established results for laminar and turbulent boundary layer flow over flat plate. Sufficient agreement has been obtained for laminar flow past sphere, against measured quantities such as separation location, separation bubble length and drag coefficient. The changes in wake structure, as a function of Re, are validated against experimental observations. The wake is steady and axisymmetric up to Re=200, from Re=200 to 270 it remains steady, loses axisymmetry but retains planar symmetry. Beyond Re=290 the wake becomes unsteady due to unstable recirculation bubble which leads to vortex shedding, while still retaining planar symmetry. The formation of typical horseshoe vortices is observed. Before the simulations in the supercritical region the low-Re k- model is validated in the subcritical region at Re=104 against measurements of skin friction, pressure coefficient and average drag coefficient. Very distinct wake fluctuations are observed and low-mode Strouhal number (St) agrees with the past measurements. Vortex sheet fluctuations are observed but the high-mode St calculation is based on crude measurement of the fluctuations. At Re=7.8x104 the trends in the drag, skin friction coefficient and pressure coefficient are in logical direction when compared with data at Re=104. However the near wake velocity data does not match with measurements qualitatively as well as quantitatively. The velocities in the present work are qualitatively justified based on the flow directions in the recirculation bubble. Various RANS models such as k-, k- and Reynolds stress model are used to predict flow past a sphere and an ellipsoid in the supercritical region. The results for sphere are compared against the measurements from Achenbach at Re=1.14x106 and that for ellipsoid are compared against the measurements from Chevray at Re=2.75x106. Four different turbulence models namely: high-Re k-, high-Re k-, low-Re k- and low-Re RSM. All the models over predict skin friction, which is due to simplistic treatment of boundary layer. The boundary layer is treated as fully turbulent as against the experiments where it transitions from laminar to turbulent. The k- model, being high-Re model, did not capture near wall flow and hence predicts an almost steady wake. It over predicts the drag, skin friction and results in delayed separation. However it did show the vortex sheet roll-up and release mechanism prominently which agreed with the experiments by Taneda. In all other models this mechanism is seen but intermittently and the wake is unsteady. Due to highly random wake orientation the low-mode St number is not calculated. RSM model shows certain consistency and St based on that is 0.24. All models show vortex sheet fluctuations with almost equal magnitude and frequency. The high-mode St is about 20 based on this. There is a need to have better understanding both experimentally and numerically about validity of this number. High frequency fluctuations are displayed in the time history of streamwise drag force for all the four models. The St based on this frequency is 4.32. Origin of these fluctuations needs investigation. The RSM model predicts the most accurate skin friction coefficient, pressure coefficient and the drag. For an ellipsoid, two cases are computed, one without blockage (referred to as base case) and another with 25% blockage (referred to as blockage case) to represent the typical blockage due to Pelton injector needle. Same models that were used for sphere are evaluated. Similar to the results for the sphere the maximum drag is predicted by k- model and the least by RSM model. Similarly the skin friction is high and the separation is delayed hence k-w model always predicts a smallest recirculation bubble. The differences in the form drag predictions are a direct result of the differences in upstream stagnation pressures, as there is no significant difference in the pressure curves obtained from different models including the rear stagnation pressure. The form drag is highest in k- model and lowest in RSM and so are the upstream stagnation pressures. The velocities in the near wake are predicted well by all the models. Pressure is predicted accurately before separation at x/D=-0.25. However it is significantly over-predicted after separation. To validate the pressure prediction independent simulation is done for an ellipsoid at an angle of attack of 100. The pressures on the windward and leeward side are in agreement with the measurements by Chesnakes et al. Similar to pressure prediction the turbulent intensity was predicted correctly before separation. After separation the trends agree but the intensities are higher than the measurements by about 10%. The results are not sensitivity to the inlet intensity levels except in the far field. The dissipation of the intensities is under predicted in simulations. The results from blockage case show similar trends as the base case. In the near wake the generation of turbulent kinetic energy is higher and the decay is slower in k- and RSM model compared to k-. This in turn results in higher eddy viscosity and higher velocities in the near wake for these models. Considering overall prediction accuracies RSM model predicts the drag, St and the separation location most accurately. It is important to predict the separation accurately for valid downstream results. For the cases with mild separation such as ellipsoid there is no significant difference in the velocities, however the pressure and drag prediction from RSM are closer to the experiments. The RSM model is more suitable both for sphere and ellipsoid at high Re. Validation of mean velocities and intensities in the near wake are needed to further support the choice of model. (for symbols pl see the original document)

<p><strong>Författare:                   </strong>Marcus Davidsson, Camilla Johansson och Johanna Nilsson</p><p><strong>Handledare:                 </strong>Ola Nilsson</p><p><strong>Titel:                             </strong>Hur hanterar företagen kravet på revisionsutskott? – <em>en studie av fem svenska börsföretag</em></p><p><strong>Bakgrund:                   </strong>Under sommaren 2008 blev Svensk kod för bolagsstyrning obligatorisk för samtliga svenska företag som är noterade på den svenska börsen. Svensk kod för bolagsstyrning stadgar bland annat att företagens styrelser skall inrätta ett revisionsutskott. Företagen kan dock välja att inte inrätta ett revisionsutskott och då förklara varför, enligt principen ”följ eller förklara”.</p><p><strong>Syfte:                            </strong>Syftet med studien är att öka kunskapen kring hur företag hanterar Svensk kod för bolagsstyrnings krav kring revisionsutskott samt vilken nytta revisionsutskottet upplevs tillföra i styrelsearbetet.</p><p><strong>Metod:                          </strong>En kvalitativ intervjustudie har genomförts. Studien omfattade fem styrelseledamöter från fem börsnoterade företag på OMX Nordic Exchange Stockholm.</p><p><strong>Slutsats:                        </strong>Studien visar att fyra av de fem företagen som ingått i studien har valt att inrätta revisionsutskott. Majoriteten av dessa har inrättat revisionsutskotten som ett resultat av strävan att följa Svensk kod för bolagsstyrning. Vidare har studien visat att styrelserna har satt samman revisionsutskott på olika sätt, både vad gäller ekonomisk kompetens och oberoende. Merparten av företagen i studien ställer höga krav på vad revisionsutskotten skall utföra för uppgifter och upplever att utskotten tillför nytta i styrelsearbetet.</p>

<p>Inledning: Bolagsskandaler runt om i världen har bidragit till ett strängare sätt att reglera hur bolagen styrs. Enron och WorldCom är två nordamerikanska bolag som varit bidragande orsak till den amerikanska lagstiftningen Sarbanes Oxley Act, SOX, vilken reglerar bolagsstyrningen i USA. Efter detta har den moderna världen valt att</p><p>införa någon sorts normbildning kring ämnet bolagsstyrning. Sverige har följt utvecklingen genom att under 2005 införa Svensk kod för bolagsstyrning på börsbolag med ett börsvärde över 3 miljarder kronor. Under andra halvåret 2008 kommer Koden att utvidgas för att omfatta ett större antal börsnoterade bolag i Sverige med börsvärden under 3 miljarder kronor.</p><p>Syfte: Syftet är att undersöka vad representanter för de bolag som ej ännu omfattas av Svensk kod för bolagsstyrning samt vad revisorer anser om planerna på att införa Koden för börsnoterade bolag med ett börsvärde under tre miljarder svenska kronor. Syftet är även att utifrån den information som införskaffas försöka formulera förslag på ett sätt att göra införandet smidigare för de aktuella bolagen.</p><p>Metod: Den metod vi valt att använda är ett fenomenologisk förhållningssätt till undersökningen, samt att vi valt att genomföra ett induktivt forskningsprojekt med en kvalitativ forskningsansats. Vi har gjort sex intervjuer, varav fem med företagsrepresentanter och en revisor, samt deltagit på ett seminarium berörande ämnet Svensk kod för bolagsstyrning och dess vidare införande på mindre börsnoterade bolag.</p><p>Slutsats: Den slutsats som framkommit genom denna undersökning är att uppfattningen om Koden skiljer sig mellan bolag med olika ägarstrukturer, där bolag med dominerande ägare inte ser lika stor nytta med Koden som de med spridd ägarkrets. Kunskapen om Koden i de bolag som undersökts är i dagsläget ganska bristfällig, vilket kan göra att de inte ser nyttan med Koden. I slutsatsen har vi även sammanställt fem punkter som vi anser kan underlätta implementeringen av Koden för de bolag som har denna förändring framför sig.</p> / <p>Introduction: Corporate scandals all over the world have contributed to a more strict way of handling how the corporations are managed. Enron and WorldCom are two North American companies who were the roots to the American legislation Sarbanes Oxley Act, SOX, which regulate the corporate governance within USA. The modern world has as a result of this chosen to introduce some kind of norm within the corporate governance area. Sweden has followed the development by introducing the Swedish code for corporate governance for listed companies with a stock market value over 3 billion Swedish kronor during the year of 2005. The Code will expand during the last six-month period of 2008 to enclose a bigger number of companies listed on the stock exchange market in Sweden with a stock market value below 3 billion Swedish kronor.</p><p>Purpose: The purpose is to investigate what representatives for the companies who yet have not been included by the Swedish code of corporate governance and auditors think of the plans of introducing the Code on companies with a stock market value below 3 billion Swedish kronor. The purpose is also to try to formulate a few suggestions to make the introduction as smooth as possible through the information we have received during the working procedure.</p><p>Methodology: The methodology we have chosen is a phenomenological method to approach the study. We have also chosen to apply an inductive research project with a qualitative approach towards the study. We have made 6 interviews whence 5 of them with representatives from companies and 1 of them with an auditor. Besides this we have attended on a seminar about the Swedish code for corporate governance and the further introduction of the code on smaller companies listed on the stock exchange market.</p><p>Conclusion: The conclusion that has emerged trough this study is that the opinions about the Code differ between companies with different owner structure. Companies with dominating owners do not understand the utility of the Code as the companies with wide owner structure. The knowledge about the Code in the companies that have been included in the study is today inadequate which can cause the consequence that they do not see the utility of the Code. In the conclusion we have also put together 5 suggestions on how to make the implementation of the Code easier for the changes that will be actualized.</p>

Inledning: Bolagsskandaler runt om i världen har bidragit till ett strängare sätt att reglera hur bolagen styrs. Enron och WorldCom är två nordamerikanska bolag som varit bidragande orsak till den amerikanska lagstiftningen Sarbanes Oxley Act, SOX, vilken reglerar bolagsstyrningen i USA. Efter detta har den moderna världen valt att införa någon sorts normbildning kring ämnet bolagsstyrning. Sverige har följt utvecklingen genom att under 2005 införa Svensk kod för bolagsstyrning på börsbolag med ett börsvärde över 3 miljarder kronor. Under andra halvåret 2008 kommer Koden att utvidgas för att omfatta ett större antal börsnoterade bolag i Sverige med börsvärden under 3 miljarder kronor. Syfte: Syftet är att undersöka vad representanter för de bolag som ej ännu omfattas av Svensk kod för bolagsstyrning samt vad revisorer anser om planerna på att införa Koden för börsnoterade bolag med ett börsvärde under tre miljarder svenska kronor. Syftet är även att utifrån den information som införskaffas försöka formulera förslag på ett sätt att göra införandet smidigare för de aktuella bolagen. Metod: Den metod vi valt att använda är ett fenomenologisk förhållningssätt till undersökningen, samt att vi valt att genomföra ett induktivt forskningsprojekt med en kvalitativ forskningsansats. Vi har gjort sex intervjuer, varav fem med företagsrepresentanter och en revisor, samt deltagit på ett seminarium berörande ämnet Svensk kod för bolagsstyrning och dess vidare införande på mindre börsnoterade bolag. Slutsats: Den slutsats som framkommit genom denna undersökning är att uppfattningen om Koden skiljer sig mellan bolag med olika ägarstrukturer, där bolag med dominerande ägare inte ser lika stor nytta med Koden som de med spridd ägarkrets. Kunskapen om Koden i de bolag som undersökts är i dagsläget ganska bristfällig, vilket kan göra att de inte ser nyttan med Koden. I slutsatsen har vi även sammanställt fem punkter som vi anser kan underlätta implementeringen av Koden för de bolag som har denna förändring framför sig. / Introduction: Corporate scandals all over the world have contributed to a more strict way of handling how the corporations are managed. Enron and WorldCom are two North American companies who were the roots to the American legislation Sarbanes Oxley Act, SOX, which regulate the corporate governance within USA. The modern world has as a result of this chosen to introduce some kind of norm within the corporate governance area. Sweden has followed the development by introducing the Swedish code for corporate governance for listed companies with a stock market value over 3 billion Swedish kronor during the year of 2005. The Code will expand during the last six-month period of 2008 to enclose a bigger number of companies listed on the stock exchange market in Sweden with a stock market value below 3 billion Swedish kronor. Purpose: The purpose is to investigate what representatives for the companies who yet have not been included by the Swedish code of corporate governance and auditors think of the plans of introducing the Code on companies with a stock market value below 3 billion Swedish kronor. The purpose is also to try to formulate a few suggestions to make the introduction as smooth as possible through the information we have received during the working procedure. Methodology: The methodology we have chosen is a phenomenological method to approach the study. We have also chosen to apply an inductive research project with a qualitative approach towards the study. We have made 6 interviews whence 5 of them with representatives from companies and 1 of them with an auditor. Besides this we have attended on a seminar about the Swedish code for corporate governance and the further introduction of the code on smaller companies listed on the stock exchange market. Conclusion: The conclusion that has emerged trough this study is that the opinions about the Code differ between companies with different owner structure. Companies with dominating owners do not understand the utility of the Code as the companies with wide owner structure. The knowledge about the Code in the companies that have been included in the study is today inadequate which can cause the consequence that they do not see the utility of the Code. In the conclusion we have also put together 5 suggestions on how to make the implementation of the Code easier for the changes that will be actualized.

De l’aire Romaine au moyen âge et jusqu’à notre époque, ceux qui ont servi la France sous les armes se voient attribuer des avantages en nature et en argent. C’est la loi du 31 mars 1919 qui initie cette reconnaissance et forme le droit à réparation contemporain. Qu’elles soient victimes civile de la guerre ou militaires, victimes d’actes de terrorisme, leurs droit est contenu aujourd’hui dans le code des pensions militaires d’invalidité et des victimes de la guerre. Corpus de règles complexe dans sa mise en œuvre, c’est le Ministère de la Défense et des Anciens Combattants qui répare, témoigne la reconnaissance de la nation et assure une solidarité et la conservation de la mémoire à travers l’Office National des Anciens Combattants (ONAC). Pensions militaires d’invalidité, cartes et titres, décorations, emplois réservés et autres avantages de nature fiscale par exemple composent le panel des avantages accordés aux ressortissants du code des pensions. Les associations d’Anciens Combattants participent au conseil d’administration de cet établissement public tant au niveau national que départemental. Les décisions de concession ou de rejet de pension d’invalidité servies au titre du code des pensions tout comme les décisions concernant les soins médicaux gratuits et l’appareillage, sont susceptibles de recours devant le tribunal des pensions militaires en fonction du lieu de résidence du requérant. Ce Tribunal particulier, désormais régional, siège au Tribunal de Grande Instance (TGI). Les arrêts de la Cour régionale des pensions peuvent être déférés devant le Conseil d’Etat. / From the Roman area to the Middle Ages and up to our time, those who served France under the weapons are granted benefits in kind and in money. The law of 31 March 1919 initiates this recognition and forms the right to contemporary reparation. Whether they are victims civilian war or military, victims of acts of terrorism, their right is contained today in the code of military invalidity pensions and victims of war. Corpus complex rules in its implementation, it is the Ministry of Armies which repairs, testifies the recognition of the nation and ensures solidarity and the preservation of memory through the National Office of Veterans and War Victims (ONACVG). Pensions disabilities, cards and titles, decorations, reserved employment and other benefits of a for example, make up the panel of advantages accorded to nationals of the pensions. Veterans Associations participate on the board of directors of this public institution at both national and departmental level. Concession decisions or disability pension benefits under the Pension Code, as well as decisions free medical treatment and equipment, are subject to appeal before the Court of military pensions court according to the place of residence of the applicant. This Tribunal which is now regional, is hosted by the Tribunal de Grande Instance (TGI). The judgments of the Regional Court of Pensions may be referred to the Conseil d'Etat. While describing the various advantages accorded to nationals of the Pension Code, we shall raise the litigation arising from the application of this evolutive right to reparation while a summary comparison of the arrangements put in place by some of our European neighbors

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world. In the USA, the Sarbanes- Oxley Act was introduced in year 2002. In Sweden, the Code group has carried out a similar work and introduced the Swedish Code of Corporate Governance in July 2005. The purpose of the introduction of the Code of Corporate Governance is that it should con-tribute to an improved governance of the Swedish listed companies, but also serve as a role model to other types of companies that are of public interest. This increases the demands on the company’s internal control whose purpose is to secure the company’s assets and protect the owner’s investments. The general information that the board and the CO submit in the annual report can in some cases, when the review demand large industry and market knowledge, be difficult for an external auditor to evaluate. Internal auditors usually possess large industry knowledge and therefore the collaboration with the external auditor becomes even more important. Internal and external audit are two professions with different roles, responsibilities and functions. However, both profes-sions are important for a company and those that have an interest in it. The purpose of this thesis is to examine both from the external and internal auditor’s perspective if the collaboration between them has been influenced by the introduction of the Swedish Code of Corporate Governance. This study has been carried out with a qualitative research method and data has been collected through personal interviews with three external and three internal auditors within the Stockholm area. This study has shown that the code have not yet had that much impact, but it has increased the external auditor’s work load in form of advice on how to implement the code. The code is expected to increase the collaboration between the external and inter-nal auditor within the internal control. Since the external auditor will become more de-pendant on the work of the internal auditor, more planning will be necessary. The in-vestigation further showed that if an increased regulation is to lead to a better aditing is dependent on the board, how they choose to structure and implement the new regula-tions within the company. / Senaste årens redovisningsskandaler runt om i världen där bristande internkontroll uppmärksammats, har bidragit till att ytterligare krav på insyn och internkontroll har tillkommit. Dessa skandaler har allvarligt skadat revisoryrket och lett till minskat förtroende hos allmänheten. Därför har omfattande arbete för att återfå och stärka förtroendet hos allmänheten inletts runt om i världen. I USA infördes Sarbanes- Oxley Act år 2002. I Sverige har ett motsvarande arbete bedrivits av Kodgruppen som introducerade Svensk kod för bolagsstyrning i juli 2005. Syftet med införandet av bolagskoden är att den skall bidra till förbättrad styrning av svenska börsnoterade bolag men även tjäna som förebild för andra typer av bolag med spritt ägar- eller allmän intresse. Detta ställer högre krav på bolagets interna kontroller vars syfte är att säkerställa bolagets tillgångar och skydda ägarnas investeringar. Den allmänna information som styrelsen och VD:n lämnar i årsredovisningen kan i fall, då granskningen kräver stor branschkunskap och marknadskännedom, vara besvärlig för externrevisorn att bedöma. Internrevisorer besitter vanligtvis stor branschkunskap och därför blir samarbetet med externrevisorn ännu viktigare. Intern och externrevision är två professioner med skilda roller, ansvar och funktioner, dock är båda lika betydelsefulla för ett bolag och dess intressenter. Syftet med uppsatsen är att undersöka ur både intern och externrevisorns perspektiv om samarbetet mellan dem har påverkats av införandet av bolagskoden. Undersökningen har genomförts med hjälp av en kvalitativ undersökningsmetod och data har insamlats genom personliga intervjuer med tre intern och tre extern revisorer i Stockholmsområdet. Undersökningen har visat att koden inte har haft så stort genomslag än, men att den har ökat externrevisorns arbetsbörda i form av rådgivning, vad gäller implementeringen av koden. Den förväntas öka samarbetet mellan intern och externrevisorn vad gäller de interna kontrollerna. En ökad samplanering av deras insatser kommer att bli nödvändig, då externrevisorn kommer att bli mer beroende av internrevisorns arbete. Undersökningen visade också att om ökad reglering leder till bättre revisionsarbete beror mycket på styrelsen, hur den väljer att strukturera upp och implementera de nya reglerna inom företaget.