This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

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.

Syfte: Att nå förståelse för relationen mellan en byrå och en kund genom att analysera föreställningen om marknadsföring och reklam som något kreativt, samt beslutsfattande och makt i den kreativa processen.Frågeställningar: Vilken roll spelar föreställningen om marknadsföring och reklam som något kreativt i relationen mellan marknadsavdelning och reklambyrå, framförallt gällande beslut fattade i kreativa processer? Vari ligger makten över de kreativa besluten, och hur gestaltas den?Metod: Kvalitativ, tolkande metod baserad på intervjuer och autoetnografiSlutsats: Vi har funnit att föreställningen om reklambyråer som kreativa spelar stor roll i relation till kunden. Framförallt relaterat till vad vi valt att kalla kreativt kapital. Detta fungerar som ett sätt för byrån att erövra status och anseende på fältet, och samtidigt bygga tillit och legitimitet hos kunden. Vi har även funnit att den formella makten ligger hos kunden, men byrån sitter på en inte oansenlig indirekt makt genom att välja vad som presenteras för kunden.

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.

Information and communication technologies (ICT) are constantly evolving in today's information society. The school uses ICT as a teaching tool and it begins to be included at the leisure-time in school by the educators.Aim of this study is to examine how educators describe their perceptions and experiences of using ICT in the leisure activities. The questions is about how the educators use ICT, what they believe children learn of ICT, and which advantages and disadvantages they see with ICT at leisure-time in school.Through a qualitative approach, I have had my questions answered by six trained educators, five of whom are recreational educators and one who is a preschool teacher. These have individually answered my interview questions as an interview took place over a phone call, while the others answered the same questions by e-mail. The interview questions were open-ended questions that were formulated so the educators could respond so freely and fulfilling as possible.The survey shows that teachers use ICT in multimodal approach at leisure-time in school, both in informing parents and in activities with the children.

The aim with this study was to describe how the board members of athletic clubs view and value their youth program. A qualitative approach was used in form of interviews. The interviews were made face to face as well as being taped, this to facilitate the analysis. When the board members viewed their youth program to be in alignment with the overall club philosophy there was a discrepancy between their views and the ?de facto? conditions of the youth program.

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.

The main purpose of this Bachelor´s thesis is to investigate the visions chief librarians have for their public libraries. The world around us and our way of living is changing as the society is changing ever more rapidly. This evolvement also influences the public library, its role for society and individuals, its activities and its design. The question is how the public library can face these changes and what function and role it can get and make for itself in the future. Through qualitative interviews with five chief librarians our aim is to answer the main question of this thesis: What are the visions that chief librarians on public libraries have for the public library´s future? This study also contain the role the chief librarians give the public library of today and what they mean is necessary for their visions to be achieved.

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.

A B S T R A C TP U R P O S E / A I M : The main objective of this essay is to investigate the difference of visual representation between girls and boys in two mail order catalogues - Ellos and La Redoute. I want to examine how girls and boys interact in the pictures of the catalogues and what kind of activities are going on. Do these activities differentiate between the girls and the boys? Does the representation differ if the children are in a group or by themselves? A second objective is to compare these representations between the two catalogues.M A T E R I A L / M E T H O D : Two mail order catalogues are used, Ellos (Swedish) and La Redoute (originally French). The material consists of 345 pictures of children.

Aktiviteter är betydelsefulla för ungdomar som vistas på institution. Forskning visar att ungdomar som har en meningsfull tillvaro med aktiviteter och en variation av sysselsättning under sin institutionsvistelse har större möjlighet att lyckas förändra ett problembeteende. En institutionsmiljö bör tillgodose ungdomarnas behov av en hemlik miljö och kontakt med pro-sociala ungdomar i övriga samhället. Syftet med denna studie är att belysa aktivteters betydelse för ungdomar som är placerade på institution, relationen mellan schemalagda och icke schemalagda aktiviteter samt vilken roll personalen har i utövandet av aktiviteter för ungdomar som vistas på institution. Studiens metodansats bygger på kvalitativa intervjuer med professionella som tjänstgör på ett HVB-hem (Vård och boende) för ungdomar.

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 Go Down Arts Centre is a proposal for a new building to an existing organisation in Nairobi, Kenya. The proposal relates to the scale of the city by making a statement on a future urban path, and by welcoming the city in to the building. The proposal houses both activities affiliated to Go Down, such as studios and rehersal rooms, as well as opportunities for the visitor to meet and interact with the culture produced at Go Down, both in formal and informal settings. The building is closed to its surroundings, apart from a grand entrance towards the urban path. There, the city passes through the building to an inner courtyard, where the communication to all the rooms and activities takes place.

Denna studie har haft som syfte att belysa ledarskapet i grundskolan avseende den studie- och yrkesorienterande verksamheten samt förhållandet mellan ledarskap, personalens engagemang och verksamhetens resultat. Avsikten har bland annat varit att synliggöra om skolorna har ett reellt ledarskap avseende verksamheten eller inte. Bedömningsgrunderna för ett reellt ledarskap har inspirerats av den transformativa ledarskapsteorin. Studien baseras på enkätsvar från 107 yrkesverksamma studie- och yrkesvägledare i Stockholms, Skånes och Västerbottens län. Resultatet visar att den stora majoriteten skolor saknar ett reellt ledarskap avseende verksamhetsområdet samtidigt som flera studie- och yrkesvägledare säger sig vilja inta en ledande funktion för detta.