The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

This essay is about the Swedish textile heritage but also with an analysis of handmade hemp textiles from Transylvania. Plant fibers such as hemp and flax grown in a soil nature that existed around the subsistence farm. The knowledge of the earth nature combined with textiles has not been specifically studied in the research from the last century. By examining simple folk textiles of hemp shows how the textiles also are an universal field. The focus is on the raw material which is a transformation between nature and culture.With a phenomenological approach, the study will describe how the textile heritage announcement molds a territory in the interpretation of "our" Swedish plantfibres for textiles uses.

I takt med att Internethandeln ökar och fler och fler använder smartphones, introduceras alternativa betallösningar pa? marknaden. En betalmetod som redan är etablerad a?r SMS-betalning. Med tanke pa? detta borde inte steget till att använda mobilbetalningstjänster i fysisk butik vara så stort.

C3LOOPS is an application for DJs and VJs based on surface interaction. A system is said to be based on surface interaction if it presents content on a two dimensional, endless surface that a user navigates through zoom, pan and incremental text filtering where processing is tightly coupled with the content without breaking the workflow. C3LOOPS is designed to encourage improvisation and collaboration. During improvisation changes occur rapidly. Allowing navigation through time as well as the two spatial dimensions of an interaction surface the possibility of unlimited undo operations opens up.

The goal has been to design a product for unloading and storing small gadgetsin the hallway. The aim has been to facilitate the search for importantsmall objects that people never seem to find when they need them the most.The aim has also been to provide a sense of relief when people enter theirhome, and they can empty their pockets on one spot in a very simple yet orderlymanner. The product would be able to sort out, and make the gadgetsaccessible, take as little space as possible, be easy to use and not be perceivedas heavy and clumsy. The work has been done with close involvement of afocus group consisting of 20 people of different ages and with different occupations.The behavior of the focus group has been observed and test modelshave played a crucial role in advancing the work troughout the project. Theresult is a series of storage products for the wall, of simple shapes which canbe combined together in different ways depending on hallway and the user?sindividual taste or preference..

The purpose of this study is to gain insight on how art teacher?s reason about what is ?plagiarism? in the subject of art. This study focus on how different art teacher´s reason on the boundaries of plagiarism. What are the rules of duplicating an image before it is looked upon as plagiarism? The five interviewed teachers refer in its reasoning to the main curriculum and the rules of copyright; they also support the negative view of the plagiarism in the world of art. The theory of originality is a theory that deals with the vision of the originality in contemporary time.

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.

Some people who recovered from exhaustion disorder report that their lives feel more meaningful after the disease than before, despite residual symptoms and difficulties. This experience of increased meaningfulness has been linked to sense of coherence, SOC. The research question was whether individuals with exhaustion disorder at onset has a weak SOC, and if there is a general increase towards a higher SOC value ??during the recovery process. In a cross-sectional study, data were gathered on the SOC value via the SOC 29 form.

The following study aims to investigate the environmental conditions of the harbor of Sk?rhamn, a small fishing community on the west coast of Sweden. The interest to do so rose as a newly built apartment residence failed to connect the sewage pipes of 18 apartments, causing the untreated sewage running into the sea. The parameters accounted for are the C/N ratio, total organic carbon (TOC) as well as total nitrogen present (TN) and ?13C in the top ten centimeters of a sediment core retrieved in the Sk?rhamn harbour.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.

The aim of this report is to create an easily accessible guide to basic hygiene, cleaning and disinfection within the small animal practice. It is based on a literature study, using mainly research from the public health sector, due to the lack of relevant scientific reports within the veterinary field. To prevent the spread of infectious diseases it is important that the staff understands the importance of basic hygiene. Hand hygiene and disinfection and cleaning with water and detergent combined are the most important routines to prevent spreading of disease. In conclusion the differences between the veterinary and the public health sector are small, but some basic differences exist due to the nature of the patient?s needs.

Ear piercing performed in hairdressing salons and jewellery shops using a piercing gun has been set aside from the obligation to notify the local environmental and public health authorities, due to the use of disposable cassette with the piercing gun. According to the Swedish environmental code each practitioner are required to prevent any health hazards arisen from the operation. Local bacterial infection is the most frequent complication associated with the ear piercing procedure and to prevent the potential risk of such an event, hygiene conditions in both the premises and in procedures are essential. The purpose of the report was to examine the presence of ear piercing practitioners in Umeå and their current hygiene conditions. The study consisted of interviews with employees and managers on site whose answers was evaluated and compared to the general recommendations of The National Board of Health and Welfare.

This essay is about film music and how people react in a study where the music and picture comes from two different genres that both has unique conventions, of how the ?standard? music ought to be composed. The purpose of this essay is mainly to try and get an understanding of film music?s importance in the movies dramatic structure, and how people react when the conventions of music is broken and two genres are combined into one.The questions that are to be answered in this essay are: *how could music as a tool change the character of a film? *How does the participants, of this inquire, experience the film depending on what music they hear? *And what is it that the participants think that the music brings to the movies narration?The method of this survey is based on a number of participants that have responded on questions of how they experienced the movie, both with music and without. This study has shown that when music and picture, which comes from different genres, interact with each other it tends to create comical features and a sense of that the music has an advantage in terms of the genre that people feel that the film has..

As a designer, I find myself daily being confronted with choices which eventually can be summarizedas how we experience something. What?s the function, feeling, what colors should there be, shapes,materials, etc. Different parts will be combined to create an entirety. The only question is why we areaffected so differently by the same entirety.In this project I have examined how the relationship between a space and a product affects ourperception of a coherensy and what it is that makes us experience it so differently.I wanted to find a way to methodically explore the importance of the coherency for the experience ofa product and a space in relation to each other, in order to produce a material that can form the basisfor further work on the spatial context.I?ve looked into the psycological term central coherence and formed a scale that shows the humanabilities to perceive a context in various psychological conditions.