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.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

 This study was conducted in autumn 2008 on the Company AB, which is currently in a growth phase. The company manufactures hydraulic systems for the heavy vehicle industry and has annual sales of approximately 250 MSEK with 165 employees.The rapid growth and unchanged planning is the starting point for this report. It all began in 2005 when the company received an unusually large order. During this period, the first priority was to satisfy customers and all other focus was disregarded. This has primarily resulted in a messy production and long throughput times.

At Kungliga Biblioteket in Stockholm you can find over 40 000 letters sent to Selma Lagerlöf. Many of her readers wrote and asked for her help, and the letters show that she helped a lot of people with money as well as with writing advice. People from all over the world asked her for money to be able to study, to finish their written works, or just to get through the day. Others want her to read their texts and poems, because they wish to hear her opinion or wonder if she can put in a good word for them at some publisher. This essay illuminates the question why so many people had this confidence in Selma Lagerlöf.

The purpose of this master thesis is to examine how librarians/cultural workers act in projects in order to stimulate and promote reading among children and youth in sparsely populated regions in the county of Jämtland during a period of three years, and if/how these projects differ. The examination is based upon the progress of these projects in four of eight communities. Four librarians and two cultural workers have been interviewed in order to get their view of the proceedings of the projects. The results indicate that the four communities all made up plans for three years but in different ways. They mainly collaborated with the school but also with the board of children's health and the preparatory school.

The population of Grey Partridge is decreasing worldwide as a result of anthropogenic activities. Increased agricultural production, requiring homogenous farming landscapes and increased use of pesticides are believed to be the main factor causing population declines in the Grey Partridge. Actions to enhance Grey Partridge populations are available; however, those actions are vain if the acceptance to conduct them is low. To gather information about acceptance among farmers, hunters and the County Administrative Board towards 18 available actions enhancing the Grey Partridge population, nine face-to face interviews were conducted as an exploratory case study. The results showed that willingness to conduct enhancing actions differ between and within the groups of stakeholders.

This essay discusses different opinions about experimental archaeology. To start with literature was examined and a questionnaire was sent out to students and working archaeologists. The possibility for experiments to mediate archaeology to people without an education in archaeology is lifted and is also mentioned in the questionnaire. In the discussion part of the essay the results from the questionnaire and the literature are used to see what opinions are the strongest. The mediating is also discussed and the result is compiled in the conclusion.

The purpose of this essay is to understand meeting between hidden refugees and health professionals through interviews with refugee in hiding and health professionals. The implantation of the essay has been made by social science research methods which I have used as a qualitative survey. The material that I have used in this paper is to interview with hidden refugee and health care workers. I have used the different sources such as literature, internet and different laws which relates to the topic of this easy. I am using the power of theories to analyze the work.

Bakgrunden till studien är mina egna tankar om hur de lönesättande samtalen inom arbetslivet egentligen fungerar nu när de har blivit alltmer vanliga på arbetsplatserna. Syftet med studien är dels att undersöka hur kommunikationen hanteras och upplevs under ett lönesättande samtal av medarbetare respektive ledare dels att utveckla kunskapen om vilken betydelse kommunikationens påverkan har för samspelet under det lönesättande samtalet. Studiens forskningsfråga har varit hur medarbetarna och ledarna upplever samspelet under samtalet, varför den sociokulturella teorin har använts tillsammans med andra kommunikativa begrepp och teorier. Studien har av den anledningen haft en fenomenologisk ansats för att få fram respondenternas subjektiva upplevelser av samspelet under det lönesättande samtalet. Som metod användes en öppen intervju med en frågeguide som innehåll ett antal olika teman som de olika respondenterna själva fick resonera kring.

The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

In 2006 there was a change in LMA (1994:37) that clarified the division of responsibility be-tween the Migration Board and the municipalities, concerning unaccompanied children. The social services should now be utmost responsible for the housing and care of these children, to assure that they gain the same standards and rights as all other children. The aim of this essay has been to examine how the division of responsibility has influenced the work of the social services and how they interpret their responsibility for the unaccompanied children. How do the social services investigate and make decisions concerning these children? Do these chil-dren have the same rights as other children? To answer these questions a legal study was made, followed by qualitative research interviews with four social services that receive unac-companied children.

The purpose of the study is to observe how the participants of the study interacted musically through verbal, non-verbal and musically resonant expressions. Verbal communication was expressed in discussion of the music's tempo and to clarify for ensemble participants from where they we?re going to play and sing. Non-verbal communication could be used to gesticulate an instrument or a melody. For example, the movement of a hand could symbolize notes on a musical stave to indicate the notes placements.

Due to deficiency in dementia care, the government has commissioned the National Board of Health and Welfare to develop national guidelines for health care services to people with dementia and support for their relatives. It has been allocated stimulus funds that may be applied for to work on improvements in dementia care. In August 2010 these guidelines formed the basis for a decision made that collaboration would take place between the county and the municipalities regarding dementia care in Halland, named Anna's path. The aim of this study is to investigate, analyse and describe how our respondents in the project Anna?s path are planning and preparing for the implementation of the registry of quality BPSD - Behavioural and Psychological Symptoms of Dementia.

This essay examines the international communitys intervention in Bosnia. The purpuse i to give the reader a deaper understanding of the problems appeared in re-building the bosnianstate. Office of the higher representive (OHR), was to become the koordinator of therecontruction of the institutions and governance. The theory used fore the examination isstate-building, whith an alingnment of state-building trough the international community.The second part of the essay examine the ideas of the High representive (HR) trough threedifferent dimensions. The idea-analysies search to present the core of ideas of OHR, nationalparties and the reconstuction of media.

The purpose of this master's thesis is to describe the expansion of Sundbyberg public library during the decade 1954 to 1964. Our focus of interest is the library?s concentration on public relations in 1954.During the experimental year 1954 a public relations librarian, Bianca Bianchini, was employed. Her task was to introduce thelibrary to the citizens of Sundyberg who were not already using it. As a background to this concentration on public relations we also describe the early development of the public library in Sundbyberg.