In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.

The purpose with this thesis was to form an opinion of how the animal welfare in Sweden is experienced by both farmers and animal inspectors. A great part of this work consists of an inquiry concerning the south and the middle of Sweden. We sent the inquiries to milk and meat producers and to animal inspectors. The response was high, which indicates that this is a subject that affects many people. Our literature study is mostly made on the library bases LIBRIS and LUKAS. The facts we found there were directed towards animal experimentation and furred animal breeding. In order to compare with earlier results we used investigations that had been made by Riksrevisionen 2003. There is a difference in opinions about the new Swedish animal welfare agency that started first of January 2004.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

The tourism industry in Sweden has expanded in recent years and the increasing industry has meant that customers are in need of a reseller for their trips abroad. Today there are three types of retailers available. These are : Traditional travel agencies , tour operators and online travel agencies.Online Travel agencies are the most modern online option for customers. Their existence has made it easier for the customer and reservation can be made anytime and anywhere. The competition has intensified between the three retailers and the traditional alternatives must find new ways to survive.

The current legislation on marketing of tobacco products creates problems for Swedish Match, and obstruct its marketing communications. The purpose of this paper is to investigate Swedish Match's marketing strategy of product category snuff, through a special exposure. In store placement has a great affects on customer buying behavior and studies have shown that 70-80 percent of all purchasing decisions are made in the store, which in turn provides great opportunity for retailers to use their marketing tools for influencing customer buying decisions.Our thesis study is to test a double exposure of snuff with the help of three special exposure. These three special exposures are fridge, fridge with a sign and sign. The purpose of the study is to test which of these three special exposures that have the greatest impact on sales.

This paper describes the rules of the Swedish unemployment insurance as regards the demands on the individual, the obligation posed on the individual based on these demands and the considerations taken by the law regarding the specific situation and personal circumstances of the individual. Special attention is paid to the demand to be available to the labour market and what is considered suitable employment from the viewpoint of geographical mobility. This paper treats ?Arbetslinjen? (Everyone able to work, thereby contributing to his/her own and others' support, shall have the opportunity to do so.), and the amendments of ALF, the law (1997:238) about unemployment insurance, that became active between 1/1 2007 and 1/1 2008, since many alterations were introduced in this period.The result illustrates the demands posed on the individual for him/her to be entitled to unemployment benefit, and the far-reaching demands posed on the unemployed for him/her to be considered available to the labour market from the viewpoint of geographical mobility. The result also shows some of the specific situations and personal circumstances of the individual taken into consideration, but since the amendments are as recent as 1.5 years, the list can not be considered complete, as practice is limited in this field.This paper also treats the Official Employment Agency's monitoring function of the unemployed's willingness to work, and the effect of the regulations not being followed as strictly as per the letter of the law by the Employment Agency officers, leading to insecurity regarding the rights of the individual..

Treatment is both about the actual encounter and how individuals interact as well as the behaviour among the counterparts. Previous research shows that a person?s experience of how he/she is being treated is formed by conditions created by external factors, in literature known as the general view on treatment. The purpose of the study is to show how people with a physical disability experience the treatment from their Social Security Agency administrators. We have compared the empirical material with theories on treatment and power and analysed how this affect the interaction between the administrator and the disabled person.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

During the 1930´s the hot potato for the Swedish lighting associations were how to create the most suitable light for every situation, either for industries, offices or homes. The light bulb were the most frequently used source of light but due to limitied luminous intensity, big halls sometimes required up to hundreds of light bulbs to produce the right amount of light. Two kinds of different lights, by different reasons, can be titled the predecessors of the fluorescent lighting during the 1930´s: The volfram-filament tube light due to its estetic similarities and the electric discharge (mercury- and sodium-) lamps due to its technical resemblance. Even though they came in quite wide use (the volfram tube in public halls (e. g.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..