I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..

The aim of this study was to examine how the new established phenomenon of ?Internet drugs? causes challenges to organizations, both individually and in relation to collaboration. The study is based on qualitative semi-structured interviews with representatives from three organizations - one youth police unit, one medical addiction centre and four units working within social services. The theoretical approach that was used is theory about human service organizations, theory about collaboration and new institutional organizational theory. A conclusion is that the current drug classification is problematic and mainly challenging for the organizations that focus on prevention work and early interventions.

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.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.

The purpose of the thesis Masculinities ? Gender and its Impact on the Social conditions of individuals is to perform a critical study of how gendered norms influence the social conditions of individuals. This has been done by a problematization and the attempt to answer the question of how the hegemonical masculinity can be analyzed as a discourse, and how the structural aspects of this discourse inflict on the social conditions of masculinities.The question was divided into the analytical themes: the boarders of the discourse, the institutionalization of the discourse, the actuation of the discourse and the agents of the discourse. The theoretical frame is constituted by the theory of discourse by Michel Foucault, the theory of the hegemonical masculinity by R.W. Connell and a subversive identity theory by Judith Butler.

This is a case study that explores the ways in which implemented university reforms have affected employees in the higher educational sector. Previous research within the research field has mainly focused on policy related consequences of the reforms. This is why a study that brings attention to the ways the reforms have affected employees is sorely needed.The aim with the study is to examine whether there is a discrepancy between formal changes and the ways the employees experience them. The study is based on interviews with 8 lecturers from two universities and the material is analyzed mainly through sociological neo-institutional theories, such as Richard Scott?s theory of the three pillars within an informal institution and Helmke and Levintskys theory of the relationship between formal and informal institutions.The results show that there is a discrepancy between the formal changes and the ways employees perceive them.

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.

Theory of mind är att kunna tillskriva andra människor mentala tillstånd som förklarar deras beteenden. Dessa mentala tillstånd kan röra sig om uppfattningar, intentioner eller känslor.    Theory of Mind Scale är en bedömningsskala utformad av Wellman och Liu (2004), som undersöker olika nivåer av theory of mind. Theory of Mind Scale är uppbyggd i skalsteg med stigande svårighetsgrad. Syftet med föreliggande studie var att översätta Theory of Mind Scale från engelska till svenska samt validera bedömningsskalan för barn mellan 3 och 4 år. Studien syftade även till att se om det fanns ett samband mellan dessa barns förmåga till theory of mind, impressiva grammatiska förmåga och impressiva ordförråd.      Valideringen i föreliggande studie visade att skalstegen i den amerikanska originalversionen av Theory of Mind Scale var applicerbara på barnen i föreliggande studie, med undantag för den sista uppgiften.

This thesis examines the subject of change in public administration from an instrumental and an institutional structure perspective. The purpose of the thesis is to examine whether institutional structures affect the development of instrumental structures and if it in turn is possible to affect institutional structures by changing the instrumental structures. This case study is primarily based on a series of deep interviews with senior administrators and politicians within two new administrations in the municipality Karlstad, both which have been created by merging several smaller administrations, but also thorough analysis of several official document such as protocols from the municipal council meetings, Tja?nsterskrivelser and internal PMs.   The result of the analysis indicates that both institutional structures and the forming instrumental structures affect each other and  that their ability to affect each other depends on the dominance over the organization each structure has.  In my specific research case we can see that the institutional structure of the city-technical and housing administration has affected the outcome but the institutional structure of the cultural and tourism administration hasn?t.  While the structural change of the city-technical and housing administration hasn?t effected the institutional structure but the structural change of the cultural and tourism administration has affected the institutional structure of this specific administration..

The aim of the following paper has been to test the democratic peace theory through applying it on the conflict between Russia and Georgia in 2008.  This to either falsify the theory or come to the conclusion that the states? democracy was not satisfactory in regards to the definition of liberal democracy. The questions asked are: Was Russia and Georgia democratic states? Is democracy a protection from war? And which aspects of the liberal democratic theory, if any, were not satisfactory in either of the countries? The results show that the democratic peace theory is valid in this case and that neither one of the states were democratic.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

The purpose of this paper has been to follow how a decision made has developed within anorganization. We have intended to find underlying causes for the development in order to contribute to the understanding of the lifecycle of decisions.The decision we have chosen is Gröna Skolgårdar (Green School Yards) within the city of Västerås. This project has aimed to make the school yards in Västerås more green, more beautiful and more useful for teaching.We have used Grounded Theory Method as our foundation, complemented with decisionmaking theory.The work with this paper has led to the conclusion that Gröna Skolgårdar changed over time, and did not turn out as first intended. This has had several couses such as how resources wasdistributed, political changes, and different views of the project.We have learned that over time a decision can take unexpected paths, and we have contributed with an example of how this can happen..

Ledarskap finns på flera platser i samhället och kan se ut på olika sätt. Det är något som alla känner till eller har kommit i kontakt med på ett eller annat sätt. Likt ord som lycka eller kärlek är ledarskap subjektivt och öppet för tolkning. Vissa hävdar att ledarskap är en medfödd förmåga medan andra menar att det är en förmåga som kan tränas upp. Ledarskapets speciella karaktär med sin skiftande betydelse och utseende fick oss att skriva det här arbetet.

Social enterprises are increasingly gaining ground as an organisational form in Sweden, however the institutional structures for financing these types of organisations are yet to be established. With its usual origin within the civic society, social enterprises prioritise a higher goal than to maximise economic profit, which often causes these organisations to be dependent upon resources from external constituents within its institutional environment. The aim of this study was to examine how a social enterprise, which derives from the civic society, acts to mobilise resources from constituents in its institutional environment. This was executed through a case study of Jordbro Världsorkester (JVO) - a typical organisation in the civic society which takes the form of a social enterprise - by identifying how assets were used to gain resources in strategic responses to institutional processes and examining how institutional processes affects how JVO acts. Throughout the study, qualitative interviews were conducted with JVO and constituents in its institutional environment and a theoretical framework was developed which explains how capital is used to gain more capital in an emergent strategy of strategic responses as the organisation gets in contact with institutional processes from its institutional environment.