This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on Agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

This Degree Project is a cooperativ work with the advertising Agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

The aim of this study was to examine and analyze the experiences which social workers have of working with relatives of substance abusers. This included examining how they work with relatives who are in need of care and support and how the social workers identify their needs. We have also investigated how well informed the social workers are when it comes to approaches to helping relatives of substance abusers. A qualitative method has been used in this study in order to analyze the experiences of the social workers from a phenomenological point of view. This study was based on six semi-structured interviews.

Den prekära konsthantverkarenPrekariatet, en framväxande ny klass som utmejslar konturerna av en social grupp. Här sammanförs individer under samma paraply, trots att de har helt olika utbildningar, eller ingen utbildning alls eller liknande sociala och ekonomiska förhållanden, så delar de samma politiska verklighet. De som befinner sig i tillvaron upplever att den är provisorisk och de lider av kronisk otrygghet.Ordet ?prekär? betyder ?mycket bekymmersam?. Den nya samhällsklass som kallas ?prekariatet? har det just bekymmersamt.Syftet med mitt projekt är att använda material, en arbetsplatskultur och processer inom bemanningsbranschen och integrera dem med min konsthantverksprocess för att skapa en visuell berättelse om en klassposition..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on Agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

Today there is a keen competition between regions in the world for companies and inhabitants in order to improve regional development and economic growth. In many regions there is an active effort to create a good home base for companies and inhabitants. Since 2003 municipalities in nine counties in Sweden have come together in co-operative agencies in order to work towards more efficient regional development.This essay focuses on the relation between the state and the co-operative agencies in the regional development policy and which possibilities the state gives the co-operative agencies to pursue an efficient regional development policy, both legally and financially. I have researched and analysed this through models and ideas on how the state governs the administration and through the translation theory. The result of my study is that the co-operative agencies have a relatively large amount of freedom to make there own priorities, but the ability to act efficiently within regional development is limited..

The aim of this essay is to study constructions of femininity and sexuality in Sara Stridsberg?s novel Darling River (2010). The analysis is based on queer theory and the term ?skev? ? a variation of ?queer? that allows one to focus on additional forms of normativity apart from sexual desire ? and examines how the characters of the novel are challenging the heteronormative framework by performing gender and sexuality in non-normative, subversive ways. In short, I discuss how the relationship between femininity, body and destiny is being portrayed, how the characters question heteronormativity by overdoing femininity, and by being unable (unwilling) to perform adult femininity.

The intent with this paper is to investigate the medieval habitation in central Old Uppsala. This time-period has over the years been neglected. Therefore I wish to summarize and ana-lyze the medieval habitation to see what can be said about its continuity, and also to investi-gate why it is located in certain areas.Due to the amount of source material I have limited my investigation area to the central Old Uppsala. It is possible that this limitation will affect the result of the research but without the limitations the investigation area would have been too large to handle.The source material has been collected from excavation reports and the summarized. My theory is material culture and material Agency.

The study aims to give a description of the conditions in which matters is prepared withinSwedish Government`s offices, to describe the adaptive capacity in the Agency`s internalprocesses by investigating the experiences of some civil servants restricted to the Ministry ofEnterprise and the Ministry of Environment in their work with the EU Maritime Policy GreenPaper. The results have been analyzed against the basis of eight identified criteria of buildingadaptive capacity in socially dominated systems. The criteria are comprised of both individualand organizational abilities. Only two of them were fully met; the criteria about diversity inexperiences and knowledge and the criteria about information and how the information hasbeen applied. However, the process has traces of all the identified criteria.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

The aim of this study was to analyze discursive patterns in publications and attitude researches on bullying published by The Swedish National Agency for Education. The focus was largely on whether there is a pattern in the narration of how teachers and pupils are portrayed as perpetrators in a situation where bullying occurs. The empirical material of the study was acquired by use of a qualitative method where publications published between the years of 2002 and 2014 were selected. Dictums concerning teachers and pupils as bullies have been compared and surveyed where differences in how they were depicted was the object of analysis. To enable such a study, Foucault's theories on discourse and power were applied on the empirical material in the analysis.The result shows that bullying in general almost always refers to the pupil as the perpetrator while teachers are under-represented in the same context.

Prior research in human bird relations is relatively small and discussion about bird ecology in relation to humans is largely not discussed. The study means to understand how a difference in usage of birds and symbolization of a bird occurs. This will be answered through analysis of two bird species. The study uses three different sources of material to conclude its answers. The sources are graves with bones of predatory birds, material culture representing bird motifs and historical sources discussing mythology.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

The thesis handles the principal-Agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.