The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Purpose: To examine the governance mechanisms and the competence PE-firms adds to theirholding companies through an active ownership in order to create growth.Methodology: A qualitative study with interviews as its main source of data.Theoretical perspectives: Corporate governance and relevant theories within that subjectsuch as agent theory, board of directors and management. Previous research within the subjectwill also be presented.Empirical foundation: The empirical foundation consists of three conducted interviews anddata collected from the chosen PE-firms as well as six different holding companies.Conclusions: The governance mechanisms used in the PE-firms we have chosen are stronglyrelated to both theories within corporate governance as well as previous research on thesubject. The governance mechanisms being used are an explicit owners agenda and strategy, athorough acquisition process, usage of external competence, active ownership through theboard of directors and the insertion of incentive systems..

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

Abstract Ideon Science Park was built on the edge of Lund city in mid-80ies. The Science Park was surrounded by open farm land and Lunds Faculty of engineering(LTH). The architecture, the facades of the buildings, were placed to face the faculty. The Science Park has since then grown, and the actual front of the building is no longer faced towards LTH. The people working at Ideon are met by the backside, the meeting with Ideon is primarerly a meeting with fields of parkinglots. The initiative to this thesis was taken by Ikano Fastigheter AB, one of two real estate owners of Ideon Science park. Their aim is to make the area easier to orientate, they want it to be more internally connected and with a stronger identity. The thesis is mainly dealing with two questions conserning Ideon Science center.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Syftet med denna uppsats är att kritiskt granska och analysera EVA som lämpligt prestationsmått till grund för belöning samt bedöma EVA:s utsikter i svenska företag. Avsikten är att sammanföra skriven teori om EVA med utgångspunkt från upphovsmännens ansats. Uppsatsen är till stor del en litteraturstudie som utgår från teorin kring EVA och därför har skriven litteratur, dels från upphovsmakarna och dels från andra författare inom ämnet, granskats. För att täcka in ett svenskt perspektiv har semistrukturerade intervjuer företagits med personer insatta i ämnet. För att skapa förståelse för EVA behandlas först agentteorin och därefter teorin om EVA och belöningar.

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

This degree project has been performed along with Classic Garden in Gothenburg andBallongfirman Far & Flyg in Stockholm. Together we have developed a sun- wind- andrain protection. The protection is permanently assembled and mainly intended for publicenvironments as restaurants and outdoor cafés.The design on the sun protection was already done so our task has been to develop theconstruction and to build a prototype in scale 1:4 and one in scale 1:1. The look of thesun protection is approximately as the name implies, equal an igloo. The lamellae aregoing to fold out in different steps all the way down to the ground and the both sides willbe independently of each other.The first stage in the project was to develop differently principle proposal on how thefunction will work when folding in and out the protection.

Today most studies regarding marketing are made on traditional marketing channels, answering questions like which jingle is best or which TV-channel a company should focus their marketing budget on. There is also the science regarding the best way of marketing on Social Networking sites or how to get as many 'likes' as possible, and so forth. However research has also been made in the field of in-store marketing and how a retailers or brand owners can affect customers in "the moment of truth". Until now most of these studies discuss how to get the attention of the customer in the store since both time as well as level of commitment in general is scarce when a customer is in a grocery store doing the necessary weekly- or complementary-shopping. It seems like most of them make the very same conclusion; catching the attention of a customer is vital to sell them your product.

Shopping malls have been growing in numbers during the last few decades. As an effect, consumers are increasingly placing a greater amount of their purchases under one roof. The problem is that stores within these malls have to fight for the consumers' attention in competition with all the other stores. Thus, making consumers noticing their store is critical for success. Creating attention through floor advertising could be a potential way of doing so.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

Ground construction has to a large extent been dominated by traditional meth-ods during the last 50 years. Although the construction has been changed meanwhile innovations are not accepted. In collaboration with NCC Ltd Region South, I have examined a modern con-struction methodology that has been developed by NCC for future large pro-jects. The method is divided into two central phases. Phase 1 is? Single Pro-duction? which is a preliminary period for ground constructions to come.

This is a qualitative study about Art transformation and commodification in the digital age. The study applies a rhetoric analysis with the aim to understand how art sellers, gallery owners and entrepreneurs take part in this transformation process through their websites? presentation texts ?about us?. The analysis is related to communication theories but it is also inspired by other theories such as Gramsci?s hegemony theory and Bourdieu?s cultural critical theory.

This thesis examines different methods for the cooling of data centers. Several means of cooling with the refrigeration cycle have been studied, as well as the feasibility of using free cooling in different parts of Sweden. In addition, the possibilities of transferring excess heat to a nearby district heating system were investigated. It was found that in all investigated cases except two, the data center could be cooled solely with free cooling for at least 300 days a year when only the outside air temperature was considered as a constraining factor. The limit was then set to 20 °C.The vast majority of all district heating systems in Sweden get little to none of their heat from other excess heat sources.