The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

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.

Corporate Social ResponsibilityThis thesis intends to exam the strategic use of Corporate Social Responsibility within fifthteen different companies, classified/divided into three various industries. The aim is to compare the three different industries, to look for disparities and similarities in their use of CSR. The disseration looks into both variance and resemblance in the use of Corporate Social Responsibility between the companies within the same branch of trade and between the industries.The industries of intrestThe three industries that the study has focus on is consumer, manufacturing and service related industries. Where the consumer industry is classified as companies with direct sales towards private consumers, the physical citizen. The manufacturing industry is classified as companies that manufacture products but that does´nt sell their products directly to the regular consumer.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.

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.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

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.

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.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Media is a big part of our society and plays a major role in the socialization of young people. It sets the agenda for what?s important and newsworthy. In media coverage today crime and violence occupies a lot of the space. The evening press like Aftonbladet, Expressen and GT often use crime to sell their papers.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's Annual reports where relevant data was used to operationalized into measurable variables.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.