The fact that a duty of loyalty within the Swedish company law exists should be regarded as indisputable according to the Swedish doctrine, but its content and scope is however more severe identified. As the duty of loyalty is not regulated in the ABL and the fact that there are not many precedents in this area, means that it is difficult to know the boundaries of the company management´s duty of loyalty. It is also unclear whether the company management´s duty of loyalty to the company also is targeting the shareholders. It is this issue that we intend to discuss in the final chapter of this thesis. In order to answer our questions, we will in chapter two to six give an account of the foundation of the duty of loyalty and thereafter describe the management's duty of loyalty to the company.

The history of environmental reporting began in the early 1990?s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development.

This dissertation deals with two sports clubs and their operational development between the years 1946-1998. The research was made by a qualitative analysis of the annual reports and protocols that the clubs produced between 1946-1998. The two clubs are IFK Växjö and Växjö BK which are located in Växjö in Sweden. Our main purpose with this study was to analyze the operational development and in which way elitist drive affects the voluntary society content and culture. Results indicated that if a sports club starts with elitist sport it could have a bad impact on the voluntary sector.

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.

The purpose of this study is to investigate how much of the estimated annual electric energy production from Swedish wind power that actually was produced, as well as the history of this agreement over time. The aim is to also examine if there are properties that have caused some group of wind power plants to produce more or less, compared to their estimated production. Operational data on wind turbines collected by the Swedish Energy Agency was analyzed. A survey was made among owners of wind power plants with a nominal power of at least 2 MW. Two different methods for normal year correction of production data were used and compared.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Freshwater ecosystems have long been neglected as an important part of the global carbon cycle. However, research shows that most of the world?s lakes are net-heterotrophic and consequently emitters of greenhouse gases to the atmosphere. In many boreal and north-temperate lakes, most of the yearly emissions usually occur in spring, shortly after ice-thaw. The aim of this study was to quantify the flux of carbon dioxide (CO2) and methane (CH4) in three boreal lakes, during this annual event.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

The economic climate that has been going on for the last years has more or less affected everyone. This has created a need to get more knowledge about how our banks work and also how peoples own personal financial situation looks like. When our banks over this last period have compensated their employees with even greater deals of money, reactions has gone to the roof. This discussion has made us interested in the subject, which led to the decision to write an essay about remunerations within banks.The purpose of this essay is to investigate if our banks remunerations to their employees have any effect on their profit numbers. Does the size of the compensations vary with changes in the market? Do larger compensations contribute to a greater result?The study will look at Sweden?s four largest banks, Handelsbanken, SEB, Nordea and Swedbank.

Each December thousands of Swedish families sit down to watch the annual "Christmas calendar", a series containing 24 episodes. Since the start in 1960, the Swedish public service television company, Sveriges Television, have broadcast a Christmas calendar every year, and is now seen as a firm tradition, attracting audiences of all ages, though the main audience is children. Research has shown that children?s television programs to a certain extent have the same function as news journalism has in agenda setting. Media, together with feedback and interaction with other individuals, plays a big role in the process of socialization.

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

The aim with this study was to collect fundamental information, and to plan, a windpower farm in Juddhult , Småland in southern Sweden. The goal is to collect the bestavailable projecting planning support. The pieces of this projecting planning supportthat will be presented is; Environmental Consequence Description (MKB), productioncalculations, comparisons between different plant types, economic calculations, evaluatethe economy and give some farm design suggestions. The imagined wind farm will belocated in forest environment and which may cause a number of new problems. Specialinterest that will be affected, where special consideration because of the forestenvironmental is requested is, hunting, wetlands, ancient monuments and windturbulence.