Bakgrund: Efter ett flertal större bolagsskandaler runt om i världen har en förtroendekris skapats på kapitalmarknaden. För att återskapa förtroendet har flera nya regler och rekommendationer instiftats som internationella börsbolag nu krävs efterleva. Ett led i de nya rekommendationerna är att noterade bolag i USA och England skall inrätta revisionsutskott. I dessa länder är det styrelsen, som i stor utsträckningen är anställda av bolaget, som utser revisorerna. Instiftande av revisionsutskott utgör därmed en säkerhet mot att företagsledningen skaffar sig obehörigt inflytande över revisionen.

Traditionally, it has been argued that companies are only responsible towards their shareholders, to maximize the profits. But lately it has changed into another way of responsibilty. It has become of great importance to demonstrate sustainable long-term values for stakeholders to identify with. This thesis aims to clarify the banks? definition of responsible investment and what criteria they assume when talking about such kind of investments.

The aim of this Master?s thesis is to examine three library weblogs to evaluate how they are used and what type of information the libraries publish in these specific weblogs.The following three questions are the basis of this study:? What is the content of the weblogs?? How is the weblog used as a tool by the libraries?? How is the interaction between the library and the readers of the weblogs presented regarding the comment function?The method that has been used in this study is content analysis and the code units have been created during the process. It is mainly a qualitative analysis but it does also contain quantitative elements. With the content analysis, 21 different themes where cut from the three weblogs. These themes where then put into the model of the local library profiles worked out by Marianne Andersson and Dorte Skot-Hansen.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Ireland had, by the year of 1998, been an island of war and conflict to some extent for almost 1000 years. The northeast part of the island, called Northern Ireland, had been under British domination for over 25 years when ?the Troubles? ended by the year of 1998. This essay aims towards explaining how the first generation after ?the Troubles? has been shaped in terms of political and religious beliefs and attitudes in the society of Belfast.

With gas prices persistently rising, electric and hybrid vehicles are getting more and more common and in recent years several new electric cars have evolved on the market. Although the energy consumption and low emissions are a huge benefit of the electric cars, they inevitably suffer from high prices, short range and time consuming recharging periods. To be able to withstand the competition it is important that electric vehicles not only can withstand general were and tare, but also the harsh conditions that ordinary cars is exposed to in daily usage. The purpose of this project is to develop a test methodology which replicate situations that could appear in daily usage of electric or hybrid cars and to understand the problems related to usage of electric cars in winter conditions. This paper also discusses the major differences between hybrid cars and electric cars.

This diploma work was conducted in collaboration with the Swedish civil engineeringconstruction company Skanska Construction in Stockholm. Their interest is todevelop a number of type approved form constructions which can be used during theconstruction of concrete walls. Skanska focuses on improving safety on their projectsand both supervisors and workers have a need for approved form constructions inthe current situation.The study is focused on safety and the purpose is to facilitate the preparation beforethe form work can begin. By studying the literature of the subject and conductinterviews with employees at Skanska Construction, the understanding of the issueand knowledge will be increased.Literature studies, interviews together with production and design have been thebasis for a successful study. The work has resulted in three types of approved formconstructions to Skanska Construction and the drawings can be used of employees atthe company.

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

This paper examines how recruiters use social media during their recruitment process. The paper focuses on the staffing industry and will further examine how recruiters are handling jobseekers personal privacy when they are using social media in a recruitment process. The paper are trying to understand the meaning of what personal integrity means and how or if recruiters show consideration to this in a recruitment process when they are using social media as a recruitment tool. Our result demonstrates that, today recruiters use social media daily to conduct background checks on job applicants. There are no clear instructions and rules on how recruiters should handle background checks through social media. Recruiters believe that job seekers are responsible for the information contained on the their social media.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

Humidity problems and poor ventilation are factors that we associate with poor indoor airquality which are known to negatively affect health. Such problems have decreased with timein Sweden but, in other countries this is still a major problem especially during winter. InChile, this is most common in the central regions of the country, especially the Strait ofMagellan. This issue is primarily due to surface condensation happening indoors which bringsabout dampness which facilitates the growth of fungus and stains, foul odors, metal corrosionand more. This is due to a combination of poor ventilation and insufficient forms of heatingalong with buildings which have no insulation.

The aim of this thesis is to investigate the content in Swedish library weblogs. We want to examine what the posts contain, especially on the subject knowledge organization. Which themes do the weblogs have in common? How the weblog authors categorize their posts and how the readers use the comment function, are other questions we seek answers to in the thesis. We have performed content analysis where we created the code units during the process.

This thesis provides a good introduction to the American environmental certification system LEED, Leadership in Energy and Environmental Design, and trough compar-isons between Sweden and the United States an explanation to the systems design is given. The work is closely linked to a LEED Core & Shell project in Stockholm, Swe-den, where the goal is to reach the second highest rating in LEED - Gold.This thesis gives a broad description of the LEED system and a more profound study of the energy sector, Energy and Atmosphere. Here, for example, an analysis has been made of how the energy consumption of an imaginary building designed according to the requirements of the BBR (Swedish building code) performs in comparison to the Baseline building in LEED.The existing model of Borgarfjord 3, which served as a case study in this work, has al-so been modified to investigate the energy savings that could have been achieved by adding extra insulation to the building. A description of the problems, regarding how the Swedish district heating system (DES) is treated in LEED, is given as well as the suggested modifications. This is an issue that will be pursued during the process of shaping a new, international, version of LEED due to be launched 2012..

This master thesis deals with classifications schemes in multicultural societies. The aim is to investigate how well the Swedish classification scheme SAB has been adapted to the multicultural society of today. I have done a comparative analysis between the SAB and the UDC to see if an international classification scheme would have better possibilities to represent a multicultural society. I have asked some institutions that have a large collection of documents dealing with minority cultures how they experienced the SAB. I have also read literature about classification theories and compared universal enumerative, facetted and special classification schemes to see if the possibilities to classify documents on, or related to minorities differed from each other.