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.

The main purpose of this study was to examine own and social influence on perfectionismwith individual athletes. The participants (n= 96) of this study represented ten different sportsand their ages was between 15 and 44. An interview with four of the participant wasconducted. The instruments used for this study was the Positive and Negative PerfectionismScale (Terry-Short et al., 1995) and for the interviews questions was based on own and socialinfluence. The results showed that there was a relationship between positive perfectionismand own influence, negative perfectionism and own influence, negative perfectionism andsocial influence.

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

I denna uppsats har jag studerat vad Corporate Social Resonsibility (sv. företags samhällsansvar) fyller för funktion när det kommer till implementeringen av de mänskliga rättigheterna i de land som multinationella företag har verksamhet i. Uppsatsen har sin utgångspunkt i, och har sin teoretiska förankring i FN:s deklaration om de mänskliga rättigheterna samt teorin om Corporate Social Responsibility. En fördjupad teoridel presenteras också där begrepp som det transnationella ansvarighetsglappet presenteras och även en kort diskussion kring den ansvarsutvidgning som skett och inte stater kan ses som enda aktörer för att förverkliga de mänskliga rättigheterna. Jag har använt mig av en kvalitativ forskningsmetod med beskrivande inslag, vilket innebär att jag genom studien haft ett tolkande synsätt på den data som använts.

It is not uncommon for math difficulties and reading difficulties to occur simultaneously. Despite this, math and reading difficulties are thought to have different cognitive profiles where math difficulties are linked to number sense; an innate ability to understand, approximate and manipulate both quantities and numerical information, whereas reading difficulties are linked to phonological ability; an innate ability to understand, create representations of and manipulate phonological information. A possible link between the difficulties is that phonological abilities also could affect mathematical ability. Support for this comes from studies where comorbid math and reading difficulties are associated with more severe difficulties in arithmetic ability compared to those with isolated math difficulties. The purpose of this study is to examine whether isolated math difficulties, isolated reading difficulties and comorbid math and reading difficulties can be linked to deficits in number sense, phonological ability or both of these, and whether comorbid math and reading difficulties differ in performance in mathematical tasks compared to isolated math difficulties for children in second grade.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The effect of a high versus low carbohydrate intake on endurance performanceAuthor: Emma Andersson and Josefine DahlqvistSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2013BackgroundCarbohydrates play a significant role in the human metabolism, especially during training. Manystudies have investigated the effects on different carbohydrate intakes on training performance. Thescientific researchers have met a consensus in the fact that a higher intake of carbohydratescompared to a lower carbohydrate intake improves athletic performance. Lately, the increasedinterest in low carbohydrate diets has despite these recommendations gained followers globally.ObjectiveTo determine if a higher carbohydrate intake results in a better endurance performance, comparedto a lower carbohydrate intake, for adult males and females, measured as time to exhaustion, totaldistance covered and power output/cadence. To be able to give nutrition recommendations toendurance athletes based on the current scientific evidence and identify if there is need for furtherresearch in this area.Search strategyThe databases used for the literature search were PubMed and Scopus.

This thesis investigates and analyses the social media strategy of eight companies. How the companies measure and evaluate their activity and investments in social media channels in general, and Facebook in particular is studied through qualitative interviews. The findings are then compared and analysed. Findings indicate that companies' social media presences to a large extent are dependent on individual employees with high levels of interest for the area and that companies that have integrated social media into their others operations see more value from their efforts..

This thesis investigated the possibilities to resume cultivation of an old manor house built of timber and what this would mean from an energy and moisture perspective. The building in this case study is named Sofiedals mansion and was built in 1858 in Valbo 11 kilometers west of Gävle.The structure of the house was documented and used as a starting-point for carrying out calculations focused on energy and moisture aspects. With the help of a number of computer programs and a conducted air tightness test, the buildings energy consumption were calculated and compared with the current building regulations.In addition, the building was analyzed considering energy retrofitting and what it meant for moisture problems. The energy retrofitting consisted of additional insulation, decreasing the buildings permeability through air sealing; window and door replacements. When a building is equipped with natural ventilation it is difficult to know its precise performance and how an energy retrofitting affects it.

Background: Today, the trademark is the heart of the company and the management of brandimage and identity require certain attention and care. In an increasingly tough business climatewhere the brand today has a central and important role, it is understandable that the companieswant to take maximum advantage of it. In the company the brand is a great resource with analready known identity and established values that can help new products to enter the market. Toextend the brand is a popular growth strategy but it is important to do it properly in order not tofail. J Lindeberg and Peak Performance are two Swedish fashion companies which both havemade brand extensions.

Företags ansvar i samhället - Corporate Social Responsibility (CSR) - har varit föremål för diskussion sedan 1900-talets början. Företags samhällsansvar har sedan dess kommit att bli ett välkänt begrepp bland företagare världen över. Skillnader i ekonomiska, politiska, sociala och kulturella system påverkar däremot i vilken utsträckning företagen kommunicerar samhällsansvar i olika länder. Syftet med uppsatsen är att undersöka i vilken utsträckning företag kommunicerar CSR i den externa rapporteringen i Brasilien, Frankrike, Indien, Spanien och Sverige.Studien undersöker i vilken utsträckning de fem största företagen i undersökningsländerna kommunicerar CSR i sina årsredovisningar och hållbarhetsrapporter. Metoden som används är textanalys där förekomsten av tretton begrepp relaterade till CSR räknas.Undersökningen analyseras utifrån Freemans (1984) intressentmodell och Carrolls (1991) pyramid för företags samhällsansvar samt sekundärdata som beskriver de undersökta länderna.Studiens resultat visade att alla undersökta företag hade någon typ av kommunikation kring samhällsansvar men i olika utsträckning.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

In this study, I have examined the previous Social Democratic government?s communication with the voters, focusing on its promises during election campaigns, and the presentation of achieved results. The theories used are the mandate- and sanction theory; the first focuses on voters comparing manifestos to find the most agreeable, whilst the latter concentrates on voters evaluation the work of the previous government, to either discharge or support it. For the sanction theory to work, voters must have the necessary information to evaluate the government in progress. The question is; did the previous government provide the voters with such information?This has been done through scrutinizing the Social Democrats? election manifestos that was used between 1994 and 2006, to examine what the party promised to achieve in economics and the labor market.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Textilindustrin som den ser ut idag är ohållbar, den leder till negativ miljöpåverkan och storasociala problem runt om i världen. Det här till följd av ett ohållbart agerande genom helavärdekedjan, från råvara till kund. Människan konsumerar utöver jordens tillgångar,klädkedjorna driver på trender och pressar priser, allt för en ökad klädkonsumtion. Det finnsforskning som tyder på att konsumenter och övriga intressenter blir allt mer medvetna, detställs idag högre krav på klädkedjornas transparens och förbättring, dock leder det inte tillförändrat köpbeteende. Man talar om det ansvarsfulla företaget, företaget som genom arbetemed CSR tar hänsyn till miljöfrågor så väl som sociala och ekonomiska frågor för att byggaen hållbar organisation och bidra till en hållbar utveckling som inte äventyrar kommandegenerationers möjligheter att tillfredsställa sina behov.

The heterosis effect and breed group effect of crossbreds between Swedish Holstein (SH) and Swedish Red (SRB) was estimated in this study. Observations on cows born between 1990 and 2012 were used to estimate the heterosis effect and breed group effect for several traits included in the Nordic breeding goals: production, fertility, udder health, calving performance, survival and other diseases. Breeding within the Holstein dairy breed has earlier been focused on increased milk production and conformation. This, combined with an intensive use of individual animals, has resulted in a radical increase of milk yield in the Holstein dairy cow population all over the world. However, this breeding strategy has resulted in increased inbreeding and several functional traits have impaired.