Företag på NASDAQ OMXS Small Cap har sedan 2008 omfattats av svensk kod för bolagsstyrning, Koden. Kodens målgrupp är företagen men syftet är att främja investerares och aktieägares intressen. Det är således rimligt att ställa krav på att Kodens regler är av hög kvalité utifrån deras perspektiv. I studien undersöks vilka samband som existerar mellan reglerna i Koden angående styrelsen och Small Cap företagens lönsamhet, mätt som räntabilitet på totalt kapital. Sambanden används sedan för att avgöra om reglerna i Koden är korrekt utformade eller om de behöver modifieras.

Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999). The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.

ABSTRACTTitel: Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen?Nivå: C-uppsats i företagsekonomiFörfattare: Gabriella Isaksson, Sofie WallbergHandledare: Per-Arne WikströmDatum: 2013-03-21Syfte: Syftet är att beskriva hur revisionsbyråerna kan arbeta med olika kompetensutvecklingsåtgärder för att få sina anställda att lyckas på revisorsexamen och därmed bli godkända revisorer.Metod: Vi studerade teorier om kompetensutveckling och undersökte hur revisionsbyråerna arbetade med olika kompetensutvecklingsåtgärder. Efter detta utvecklade vi en modell som var anpassad efter revisionsbyråernas arbete med kompetensutveckling. Vi genomförde sedan en enkätundersökning bestående av både öppna och slutna frågor med tentander från Big-4 byråer som skrivit revisorsexamen med godkänt resultat hösten 2011 eller våren 2012.Resultat & slutsats: Det visade sig att ett flertal kompetensutvecklingsfaktorer, bland annat utbildning och uppföljning, varit betydelsefulla för tentandernas prestation på revisorsexamen. Andra åtgärder, såsom utvecklingssamtal och mentorskap, var inte betydelsefulla för själva prestationen, utan hade större betydelse i andra sammanhang.Förslag till fortsatt forskning: Undersöka vilken påverkan kompetensutvecklingsåtgärderna har på prestationen "högre revisorsexamen".Uppsatsens bidrag: Studien bidrar till en ökad förståelse om vilken inverkan olika kompetensutvecklingsåtgärder har på prestationen på revisorsexamen och ger därmed revisionsbyråerna en möjlighet att genom planering hjälpa sina anställda till att nå ett godkänt resultat på revisorsexamen.Nyckelord: Kompetens, oberoende, kompetensutveckling, revisorsexamen, godkänd revisor..

Syftet med undersökningen har varit att undersöka hur eleverna uppfattar textilslöjden. Jag ville ta reda på hur de uppfattar textilslöjden som ämne och även vad de anser att ämnet går ut på. Tycker eleverna de någon nytta av textilslöjden, eller är det ett ämne som tjänat ut sin roll? Eleverna går i årskurs 9 i en skola i Mellansverige. Intervjuerna har utförts som gruppintervjuer, fyra grupper med 3-4 elever i varje grupp.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and Independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

The occupational group who works in the care of older people in Sweden is an exposed group since the work is often defined as a strenuous profession, both physical and psychically, and this puts comparatively many workers on sick leave. To promote good health, as well as prevent bad health is the main purpose of the work environment development. The attitude of the care manager towards work environment development may have a significant impact on the co-workers health. The purpose of the study was to investigate the attitude of care managers towards work environment development and the co-workers work environment and in the same time get knowledge in what issues they have a salutary approach respectively a pathological approach. Empirics were gathered from semi-structured interviews with six care managers from the care of older people administration in municipality of Kalmar.

The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.

The society has always tried to get rid of those who do not "fit in". They doesn't follow the normal behaviour and rules and have to be "dismissed". The community has developed different kinds of institutional care for individuals with dysfunctional behaviour. Those institutions are mental hospitals and prisons. Many of these institutions put the individuals in an extreme situation since they loses their Independence and freedom.

En revisor kan inta två roller som granskare och som rådgivare. Den huvudsakliga revisorsrollen ses ofta som en extern granskare av sina klienters verksamheter och den som lämnar en slutgiltig bedömning av företaget. Därutöver finns ytterligare en roll då revisorn är engagerad i klientföretaget och bistår med tilläggstjänster i form av rådgivning gällande verksamhetens redovisning och bokföring. För att revisorn ska fylla sin funktion i samhället är dess oberoende och förtroende två viktiga grundstenar för professionen och revisionsbyråns storlek anses ha en viss inverkan på detta. En revisors två roller kan beskrivas som en balansgång mellan dennes granskningsroll respektive rådgivningsroll med en tyngdpunkt som utgörs av kärnan för revisorsprofessionen samt dess grund.

Bakgrund: Ra?dgivningstja?nster utgo?r idag en betydande del fo?r ma?nga revisionsbyra?ers verksamhet. Revisionsbyra?er har pa? grund av sin revision en kunskapsbas som konkurrenterna ofta inte har, och ett fo?rtroende som revisorer som ger en fo?rdel i ra?dgivningsbranschen. Dock a?r det detta fo?rtroende, eller oberoende, som ma?nga a?r ra?dda fo?r ska a?sidosa?ttas na?r revisorn utfo?r ra?dgivningstja?nster.

Title: Jaunty Vaasa-lads and lazy boys ? a study of masculinity and patriotism in the Civil Guard in Vaasa in relation to the Finnish Civil War of 1918.This paper deals with the subject of expressions of masculinity in relation to patriotism and nationalism as a part of the mobilisation of the so called white side in the Finnish Civil War of 1918. With regards to how this was expressed in the local Civil Guard in the town of Vaasa. The focus   lies on the construction of an ideal masculinity within this specific Civil Guard as expressed            in the Guards own documents of different varieties, during the events in the spring of 1918 and at the one year anniversary of its outbreak. The study is first and foremost based on Joan W.

This masters thesis is a study of the ideas brought forward in the literary magazine 40-tal. The methodology involves the adaptation of a literary sociological perspective where the ideas of the young literary avantgarde in the magazine 40-tal interplays with the established philosophy of the Swedish society during the period 1944-47. The main purpose has been to examine 40-tal as a product of supreme individuality that originates a unique climate of ideas which exceeds the involved collaborators individual writings. I have thereby related my analysis to the Marxist oriented theories of Raymond Williams. This has been done in order to see how the external pressure of the social structure and the market acts together with the internal pressure of keeping up with the times and how this affects the individual authors and the process of creating.

The purpose of this study was to examine how the design of the wards, at Björnkulla nursing home, affects the residents? wayfinding ability and autonomy. Thus, the aim has been to make a design proposal that, trough color and design can increase the residents? chance to independent mobility. Since the study aimed to examine how the environment affect and can support people with dementia, qualitative methods were used.

This thesis is performed at Saab Bofors Dynamics in Karlskoga and investigates a technique for ranging with laser pulses. The investigated technique is called Constant Fraction Detection (CFD). Described briefly, the received laser pulse is split into two equal parts, where one part is delayed half the pulse width and inverted. This signal is added to the original pulse. The resulting curve has the shape of a laying S and the detection of the zero level is used to stop the time measurement.