The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

Influences from military theory are a part of the development of military doctrines. This thesis has, by using a method with three different dichotomies, traced and classified influences from William S Lind?s theories regarding manoeuvre warfare in the Swedish military doctrine, for land operations. The purpose has been to discuss the connection between military theory and how the Swedish doctrine for land operations (DMarkO) has been formulated. It has also been to show what this influence depends on and what consequences it will present.The examination has shown that William S.

This essay reflects upon how recruiters working at a recruitment-agency interpret their gender equality plan and their understanding of the term gender equality. This was done by semi-structured interviews with five recruiters. Through theories concerning the gender system, organization theory with a gender perspective and the doing-gender-perspective we have come to the conclusion that the employees of the company lack a coherent interpretation of gender equality. Concerning the gender equality plan there were diverse understandings of its meaning and the application of the plan is partly insufficient. As a recruitment agency there are a number of specific difficulties related to working towards gender equality.

Bakgrund: Identifiering av immateriella tillgångar har visat sig vara ett problemfyllt område både för företagen och andra utövare. Tidigare studier har visat på att en stor del av köpeskillingen fördelats till goodwill vilket delvis kan vara ett resultat av immateriella tillgångar inte identifieras i tillräcklig utsträckning. Det har även påpekats att det finns ett stort svängrum inom regelverket som tillåter mycket individuella bedömningar. Syfte: Syftet är att undersöka om det finns skillnader mellan branscher på den svenska marknaden avseende noterade företags identifiering av immateriella tillgångar vid det första redovisningstillfället efter rörelse-förvärv och i så fall vad orsakerna kan vara. Vi vill även undersöka om det går att urskilja en branschpraxis för identifiering av tillgångar och fördelning av köpeskillingen.Genomförande: Både en kvalitativ och en kvantitativ undersökning har genomförts. Branschjämförelser har gjorts för genomförda rörelseförvärv på Stockholmsbörsen under perioden 2005 till 2011.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

The purpose of this essay is to investigate and assess, with Clausewitz?s theory as thebackground, how different military theorists interpret and relate to the nature of war.This essay illustrates the state of research into Clausewitz?s philosophical influences.Clausewitz?s theory of the nature of war is subjected to a qualitative text analysis that is followedby a critique of other military theorists interpretations of his theory. Subsequently a descriptive,comparative qualitative text analysis is performed where the factors identified by Clausewitz asbeing part of the nature of war (?rational thought?, ?passion? and ?chance?) are used as a meansto interpret and assess how other military theorists relate to Clausewitz theory. This essay ismainly founded on analysis of the works of Jomini, Delbrück, Fuller, Liddell Hart, Handel,Roxborough, van Creveld and Keegan.

In today's society it has become increasingly important for organizations to take into account non-financial values. Sustainability reporting involves reporting the economic, social and environmental aspects of an organization's operations. The trend has been towards an all the more scrutinizing society with an increasing demand for transparency and translucency. A greater focus on environmental issues has also contributed to sustainability?s increasing importance as a topic.

Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whistleblowing faktiskt ser ut i företagen.

In this thesis we examine the relationship between board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

Title: "It is logical, but not logical at all compared to every other logical thing." - A study about how students in upper secondary school reflect about their studies in Pitch and music theory.Pitch and music theory is a compulsory subject for music students in the art programme of upper secondary school of Sweden. The aim of the subject is to develop the students? knowledge about music theory concepts in order to help them play and create music on their own. The aim of this paper is to discuss how students talk about ear training and music theory. Qualitative group interviews were carried out with two student groups from the first and second year of the upper secondary school.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

This essay reflects upon how recruiters working at a recruitment-agency interpret their gender equality plan and their understanding of the term gender equality. This was done by semi-structured interviews with five recruiters. Through theories concerning the gender system, organization theory with a gender perspective and the doing-gender-perspective we have come to the conclusion that the employees of the company lack a coherent interpretation of gender equality. Concerning the gender equality plan there were diverse understandings of its meaning and the application of the plan is partly insufficient. As a recruitment agency there are a number of specific difficulties related to working towards gender equality.

In this thesis swedish students? worldsviews, in relation to the theory of evolution, were studied. Thirty students from two different schools and cities took part in the survey and four students were later chosen for interviews. The results showed that there are many different types of students and categories in this matter. The study also showed that for some religious students, accepting the theory of evolution was not difficult thus showing that religious students can both believe in God and in the theory of evolution..

This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.

The aim of this study is to examine the legal regulation regarding the psychosocial work environment for temporary agency workers. Furthermore, the aim of the study is to examine how temporary agency workers perceive their psychosocial work environment, and possible consequences of such perception. The methodology of the study consists of practical legal method and qualitative method in the form of interviews.The results show that the psychosocial work environment for temporary agency workers is regulated at both the EU legal level by Directive as well as at national level in Arbetsmiljölagen and regulations issued by Arbetsmiljöverket. The study finds that health and safety responsibility for temporary agency workers is shared between the agency and the client company. The result of the study indicates that there are shortcomings in the introduction and training of temporary agency workers, which can contribute to an unsatisfactory work environment.