We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

This report describes how we, with support from SYSteam Datakonsult AB Värnamobuilds a dynamic website for a fictional company. The purpose of this work is to tietogether our studies with the businesses in the region, and expand our knowledge.Together with Peter Bäckrud from SYSteam we worked out the goals to achieve thispurpose. The goals are to create a polished intranet to a company with the webpagepublishing tool EPIserverThis report begins with describing the goals and visions that were set up. Then follows athorough theoretical background that describes the areas we have touched, to give thereader an idea about the work. The report then moves into the creation phase that talksabout the problem that occurred during development.The creation phase is split up into two parts where the first part gives a good descriptionabout how we designed a usability friendly website that would fulfill the goals we had setup.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

HMS Industrial Networks AB is in need of changing a communications solution that iscurrently based on an ASIC. This will be achieved by moving the communications solution toa FPGA with the help of the programming language VHDL. By doing this, it is possible toreduce the need for specific circuits, get a more flexible platform and thus get a cheapersolution.This report describes a solution for how to move a network protocol from an ASIC to anFPGA. The report shows that the network slave device is working under the guidelines forthis project. This means that it is quite realistic to implement a fieldbus protocol on an FPGA,using VHDL and to maintain the same functionality as the earlier communications solution..

The aim of this essay is to get deeper into the mysteries of love as they manifest themselves as most open: in literature. I have studied the two French writers Claire Etcherelli and Françoise Sagan, both writing about love in the 50?s Paris. While Etcherelli?s love takes place between factory workers, Sagan?s scene is the upper middle class.

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.

This Bachelor Thesis looks at the cooperation between the Swedish civil society and theEuropean Union (EU), and it aims at evaluating Swedish civil society organizations' influencewithin the EU's development work on policy level. It focuses primarily on eight civil societyorganizations, and it is based on empirical material collected in Stockholm and Gothenburg,Sweden. The material has been analyzed using three theoretical frameworks. The firstdetermines whether the structure of the EU allows bottom-up influence, the second looks atthe communication between the EU and civil society organizations, and the third assesseswhether the civil society has the ability to influence the political agenda within the EU?sdevelopment work.Conclusions of the thesis include determining the complex structure of the EU as a mainobstacle to influencing the EU's development work.

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

This report's aim is that by field measurements determine the function of Aprobo soundproofing material dB2 for reducing impact sounds, the measurements is done in ?the school for fine art? in Umeå also known as ?konstnärligt campus building nine?. The construction technique is used in areas sensitive to impact sound between different floors in the building. The measurement?s is also to do a function control of the buildings sound quality compared to Swedish and European standard when it comes to air sound, impact sound and reverberation time .

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.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

The development of the radio medium ? a case study of Sveriges radio is a scientific report of the case study that was made in the spring of 2014 on Sveriges Radio Västerbotten. The report investigates and analyzes how radio has been developed.The purpose of this study is to analyze the production flows of the radio and explore how it has been developed. The project?s objective is to raise the knowledge in media development, primarily radio?s development.The scientific theory is based on the concept of media convergence, in this chapter the reader will learn what media convergence means, but also how it works in the media world and the Public Service.

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.