Historiskt sett har begreppet corporate governance, med svensk term bolagsstyrning, endast haft sekundär betydelse inom det ekonomiska området. Under de senaste åren har dock bolagsstyrning utvecklats till ett av näringslivets viktigaste fokus. För den breda massan är det främst redovisningsskandalerna under början av 2000-talet som bidragit till den allmänna diskussionen. Corporate governance handlar dock till stor del om att styra bolag så att de uppfyller ägarnas krav på avkastning och därigenom bidrar till samhällsekonomisk effektivitet och tillväxt, dvs. en utgångspunkt utöver kriminella handlingar och bedrägligt beteende.

The purpose of this Masters thesis is to compare the scheme structure of two national classifications system, namely the Swedish SAB system and the German ASB. It has been assumed that there are no major differences between the two models of classification systems or the main classes into which documents are placed. The classification theory and subject analysis, which form the basic theory on which my research is based, are taken from Dahlberg, Langridge and Rowley. A comparison of 30 monographs classified in the SAB system Sveriges allmänna biblioteksförening and in the German ASB system Allgemeine Systematik für öffentliche Bibliotheken showed that the classification structure was primarily responsible for determining where a particular document was placed. However, despite the fact that the subject in various documents may be similar, my research will demonstrate that the structure of the two codes also depends on different interpretations of the main subject in a document.

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

The purpose of this essay is to critically review three different contributions to the agency ? structure debate from a political science perspective. My opinon is that the agency ? structure debate is one of the main problems within the social science. The theories which I will examine are Lennart Berntsons theory from 1974, Lennart Lundquists from 1984 and Walter Carlsnaes from 1992.

Syfte: Undersökningens syfte är att bidra till forskning om sammansättningen av Sveriges styrelser och dess påverkan på bolagets framgång. Metod: Denna undersökning har en deduktiv ansats och består av dels dataanalys och dels intervjuer. Den kvantitativa dataanalysen undersöker egenskaper hos styrelseledamöterna och kopplingen till företagets börskurser. Den kvalitativa intervjudelen undersöker åsikter hos personer insatta i styrelsearbete. Teoretiska perspektiv: Vi valde att utgå ifrån de teorier om Corporate Governance och team som stödjer antagandet att en heterogent sammansatt grupp presterar bättre än en homogent.

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.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

Often, the green is handled as an opposite to the built, but if it could be seen as a part of the built and the society, the planning will be easier to handle. The thesis work wants to create a method that treats villages in an analytic way in a context; with green, blur, grey and all the other colors that together are the completeness.This master's thesis is made to be used as foundation in detail plannng in the municipality of Örkelljunga. Target audience is on one hand those who work with planning and green matters in Örkelljunga municipality, but also other planners who work with landscape.Literature in the field of green city planning has been studied and 30 methods for analysis have been valued. The method for analysis that has been used in this work is a merging of ten different methods and has included literature studies, sketches, interviews and work on spot. The ten methods are consciously chosen to together make one comprehensive and true image of the village, as far as it is possible.

This study illuminates one part of the mathematic teaching in school, which is mathematical problem solving in groups. It examines teacher?s and student?s ideas about what conditions it takes to be able to learn in groups. Further on, it studies the importance of group structure when it comes to working with mathematical problem solving in groups from a process focused and/or a product focused learning. Through observations of student groups and interviews with the students and the mathematic teachers, the material has been compiled and analysed under three different headings: conditions for learning in a mathematical problem solving situation, importance of group structure in a mathematical problem solving situation and process versus product.

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

BakgrundUnder de senaste åren har en rad bolagsskandaler uppdagats, vilket har intensifierat diskussionerna kring corporate governance- och revisionsrelaterade frågor. I Sverige ska revisorn granska såväl bolagets årsredovisning och bokföring som styrelsens och verkställande direktörens förvaltning. Det lagstadgade kravet att granska förvaltningen av bolaget återfinns inte i något annat land, med undantag av Finland. Vilken innebörd förvaltningsrevisionen har är dock inte tydligt definierad i lagen och frågan är även huruvida den svenska förvaltningsrevisionen har någon framtid i den alltmer internationaliserade värld som revisorn arbetar i.SyfteUppsatsens syfte är att beskriva och analysera den svenskaförvaltningsrevisionens innebörd, de historiska orsakerna till varförförvaltningsrevisionen ser ut som den gör idag samt utreda vilken framtid den går till mötes. Inom ramen för syftet kommer följande frågor att besvaras:· Vilka är de historiska orsakerna inom revisionsområdet till varför det idag hör till den svenska revisorns uppgifter att granska företagets förvaltning och vilken innebörd har förvaltningsrevisionen?· Hur kan EU:s harmoniseringsarbete inom såväl revisions- som corporate governance-området komma att påverka den svenska förvaltningsrevisionens framtid?GenomförandeStudien har genomförts med hjälp av 10 stycken expertintervjuer med såväl svenska som utländska respondenter, samt en enkätundersökning utskickad till 73 stycken godkända eller auktoriserade revisorer i Linköping och Stockholm.ResultatDen svenska förvaltningsrevisionen har en stark tradition och har formats genom ett antal tydliga ställningstaganden, där Sverige exempelvis har tagit avstånd från införandet av ytterligare ett kontrollorgan i corporate governance-strukturen.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

The purpose of this paper is to investigate how a small company manages its information, primarily the organization of digital documents. The two dominating themes are classification and information politics, the former in the context of a corporate environment and the latter to help us to describe the situation at the company. The method used has involved observation of the company's current computer network structure and also interviews with six employees at different levels in various departments at the company. The result of our investigation has been the realization that, although logical structure is important when organizing documents in a digital environment, it is also necessary to have rules regarding its implementation..

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

IT-­?världenssenasteochmestomtaladefenomen,molnet,harmöjlighetattrevolutioneraIT-­?användningen.Attuppfattadetsomattmolnetbaraärettnyttordfördetgamlafenomenetoutsourcingtrorjagärettmisstag.MolnetinnebärsnarareattoutsourcingnuharnåttenmognaddärföretagenkantastegetövertillattköpaITiformavtjänstersomlevererasöverInternet.Trotskostnadsbesparingarnaharanvändningenintetagitfartdåföretagarnablandannatäroroligaförhursäkramolntjänsternaär.Denhärstudiensyftartillattgeföretagenvägledningförbeslutominköpavmolntjänster.Förattskapaenbättreförståelseförvadmolntjänsterärharenkartläggningavmarknadenochenanalysavfenomenetgenomförts.EnundersökningavorganisationersanvändningavochsynpådessatjänsterharutförtsgenomintervjuermedIT-­?experterfråntiostorasvenskaföretag.Detfinnsettstortochväxandeantalmolnleverantörerpåmarknadensomerbjudertjänsteravallatänkbaraslag.Trotsdettabegränsasstorasvenskaorganisationersmolnanvändningtilliförstahandsmåickeverksamhetskritiskatjänster.Dettaberorframföralltpåenoroförattmolnleverantörernaskahabristandesäkerhet.Iverklighetenärdettroligtattmolnleverantörernaharbättresäkerhetänföretageniallmänhetharidagochdetdärförbaraärentidsfrågainnanmolnleverantörernakommerattkunnaövertygaomattdemötersäkerhetskraven.Framtidenförmolnetsergodutdådeflestaföretagpågrundavkostnadsbesparingargårmotmermolnanvändning.Detäroklartnärmolnanvändningentarfartpåallvar,menmedstörstasannolikhetkommerdenattökadrastisktsåfortmolnleverantörernaetableratsigochlyckatsvisaattdemöterkravenförsäkerhet,integrationochtillförlitlighet.MolnetsframfartkommerattinnebärastoraförändringarförIT-­?verksamhetendåITintelängreutvecklasellerförvaltasinternt.AllteftersomdebefintligaIT-­?systemenblirförlegadekommerföretagarnaattersättademmednya,bättreochbilligaremolntjänster..