The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Vårt examensarbete beskriver och analyserar hur den interna kontrollen är utformad i några utvalda företag samt hur användandet av intern kontroll skiljer sig åt företagen emellan. I studien jämförs företag med varierande storlek och ägarstruktur som styrs av olika regleringar. Uppsatsen har sin utgångspunkt i COSO:s ramverk där vi utifrån ramverket diskuterar företagens kontrollmiljö, riskbedömning, kontrollaktiviteter, kommunikation och uppföljning. Vi har vidare diskuterat andra relevanta teorier och normgivare. Exempelvis innebörden av internrevision, intern kontroll och corporate governance samt de lagar och regler som styr företags interna kontroll..

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

Den här uppsatsen handlar om nodal governance som teori och analysverktyg. Syftet med uppsatsen är att undersöka på vilket sätt nodal governance är användbart i analysen av en svensk förvaltningskontext där främst offentliga aktörer samverkar och vilka teoretiska och metodologiska problem det eventuellt för med sig. Teorin har applicerats på en fallstudie som analyserar ett fall; svensk terrorismbekämpning.Analysen har visat att visat på teoretiska utvecklingsmöjligheter för nodal governance. Dessutom har förslag till förfining av analysverktyget kunnat presenteras. Studien har visat på möjligheterna och begränsningarna för nodal governance att beskriva och förklara den komplexa förvaltningsmiljö terrorismbekämpning organiseras i..

The general contract law principle of loyalty between negotiators, in deliberation, leads to a duty of disclosure for negotiators. The extent of this duty of disclosure is influenced by many different factors; amongst others the type of agreement, the negotiators knowledge and opportunity of procuring knowledge. The general duty of disclosure is both a part of the contract law principle of loyalty between negotiators in negotiating a contract, and an indirectly statutory obligation, that, if neglected will lead to nullification of the agreement. The legislator has stated that the general contract law, Lag (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område (avtalslagen), should be used to regulate negotiating of contracts, including the negotiation of contracts of employment. In arbetsdomstolens judging, additional factors have been weighed in, and the judgement is done also through the use of a concept taken from employment law, the concept of ?saklig grund för uppsägning?.

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.

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

Is accountability possible in global environmental governance? The purpose ofthis thesis is to examine if accountability is possible in global environmental governance. From an accountability perspective the thesis tries to illuminate global environmental governance. An investigation about the conceptaccountability is made and the thesis also illuminates the possible problems that exist in global environmental governance which exist of such a large amounts of different and often private actors. By investigating and examine the concept of accountability from different aspects and by using Global Compact as a example of global environmental governance the thesis try to answer if accountability actually exist in global environmental governance and in what way it is possible to demand accountability.

Titel: En regulativ reforms vandring mellan olika kontexter:revisionskommittéer på ?resande fot?.Bakgrund: Allt fler länder väljer att implementera olika regulativa reformer inom corporate governance från andra länder, oftast från de anglosaxiska. En regulativ reform kan vara en riktlinje, en bestämmelse eller förordning. Då det har påvisats tydliga skillnader mellan olika länders corporate governance system, kan det ifrågasättas om det verkligen fungerar attöverföra regulativa reformer bara för att de har visat sig fungera bra i ettannat land.Syfte: Syftet med uppsatsen är att beskriva och förklara vad som händer meden regulativ reform då den införs i en ny kultur och affärskontext. Som exempel på en regulativ reform har vi i vårt fall studerat införandet av revisionskommitteer i svensk kontext.Metod: För att komma fram till vad som kan hända med en implementeradregulativ reform i en ny kultur och affärskontext, har vi valt att titta närmare på implementeringen av revisionskommittéer i Sverige.Slutsats: Vi har kommit fram till att en regulativ reform som kommer från en annan kultur och affärskontext kommer att omtolkas då den överförs till en ny kontext.

The thesis of this essay is that the concept of governance is a product of the neo-liberal dominant ideology and that the implementation of governance ideas will lead to a weaker nation-state. Using critical theory the essay constructs an ideal type of neo-liberalism and compares its core values with these of the governance concept as treated by the main literature in the area. The essay then focuses on the issue of the state, and discusses whether the changes leading to a demand for governance have actually weakened the state. Furthermore, the essay presents the practical use of the term governance in the EU and Sweden and problemizes the changes that the neo-liberal domination has led to in terms of power and democracy. Finally the essay discusses alternative views on the changing role of the state.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Bakgrund: Många företagsskandaler har drabbat ett flertal länder runt om i världen och det är en av orsakerna till att många länder har skapat koder för bolagsstyrning. Sverige är inte heller förskonat från skandaler och uppmärksamheten kring bolagsstyrningsfrågor har intensifierats på senare tid. Kodgruppen, en grupp tillsatt av regeringen, skapade Svensk Kod för Bolagsstyrning som trädde i kraft den 1 juli 2005. Koden har bl a som syfte att ge riktlinjer för bolagets rapportering till kapitalmarknad och ägare.Syfte: Syftet med uppsatsen är att granska 50 bolagsstyrningsrapporter och i dem ta fram de vanligaste avvikelserna från Koden och de mest frekventa förklaringarna till dessa. Vidare undersöks graden av tydlighet i informationen i bolagsstyrningsrapporterna avseende Kodens tillämpning hos de berörda företagen.

Several researches asserts that as teachers are responsible for the content of teaching and by formulating teaching "Why, ""How" and "What", that will also give signals to students about what is important knowledge. This essay addresses the difficulties teachers may face in terms of self-disclosure student texts and awareness of this in the design of teaching and writing tasks. Research shows that self-disclosure and self-therapy student texts exist and that teachers are experiencing a difficulty with regard to assessment and treatment.Through qualitative interviews examined seven teachers' design of any, to the student, self-disclosure information from curriculum and policy documents. Another purpose of this paper is to examine the extent to which teachers, through the information they give to their pupils, may affect the texts students submit. It turns out that the respondents are united in the belief that they, through their data, may affect the texts they receive from their students when they are the ones that control the content of teaching, and they agree that the curricula gives them a great choice for design data. The survey shows that the perception of the curriculum that will open up for self-disclosure texts differ as some of the respondents believe that the curriculum is very much about the students way to express feelings and opinions, while others believe that they may try to package this data in another purpose or exercise.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.