Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..

The aim of this Masters thesis is, partly, to examine the information needs of lesbians: what discernable information needs they have, how they seek information and which information sources they use. The purpose is also to examine what part fiction plays regarding the information needs mentioned above and how fiction indexing could improve retrieval. The study is conducted through ten qualitative interviews with lesbians as well as through textual analysis. The theoretical framework includes queer theory and theory concerning information needs and uses. The results indicate that lesbians have evident information needs that mostly concern identity.

Defining the concept of information has long been the subject of debate within Information Science (IS) and new challenges are constantly presented by new scientific discoveries and new theoretical positions. It is, nevertheless, of key importance for any academic discipline to find definitions on which there is a consensus. The paper therefore aims to clarify the relevance of one of these new theoretical approaches for IS, namely poststructuralism. It does so by describing the theories found in the writings of poststructuralists Mark C. Taylor, Jacques Derrida and Michel Foucault, and discussing their relevance for the three definitions of information suggested by Michael Buckland (Information-as-knowledge, Information-as thing and Information-as-process), thereby answering the following questions: What relevance does Mark C.

Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.

This essay investigates the feminist philosophy of Rosi Braidotti with particular focus on the alternative feminine feminist nomadic subject that she creates. I also introduce Braidotti?s theoretical inspiration from Gilles Deleuze and Luce Irigaray. I argue that Braidotti creates an alternative figuration for feminism through synthesizeing Deleuze?s concept of ?becoming? with Irigaray?s sexual difference-theory.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

This study aims to explain the Stuxnet-attack against Iran in 2009-2010 by using the IR-theory of structural realism. By doing so the theory also faces the challenge of the impact of the information revolution on security and international relations. The structural realism that is at hand is that of Kenneth Waltz and his Theory of International Politics from 1979.The study reaches the conclusion that Waltzs focus on the structure of the international system and the distribution of capabilities applies well to the case of Stuxnet as a cyber attack. The creators of the sophisticated Stuxnet, USA and Israel, also indicates that when it comes to this certain aspect of the information revolution and IR, states seem to still be the main actor. Finally the character of one of the major features of the Stuxnet-attack; the internet, is shown to have an anarchic structure that fits well as an extension of the realist view of the international system..

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

This study is an attempt to examine the information needs and use in everyday tasks inthe work environment of community health nurses. The purpose of this paper is double toexamine the information need and use of the community health nurses and to test and validatea method and a theory for the studying of information need and use in workers everydaytasks adapted from Byström and Järvelin (1995). Most of the data were collected throughdiaries kept by the informants in close relationship to the problem situations and were analysedqualitatively. Furthermore a literature survey was made in nursing infomatics and informationscience and it showed that there is no absolute common ground between the disciplinesin the way they use the information concept.The theory and method were validated in a broad outline and were very useful in the study ofcommunity health nurses' information needs and use. The study also shows that the contextof community health nurses plays an important role in the nurses information behaviour..

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

This bachelor thesis is about communication problems and treatment during the reference interview. The purpose was to investigate the reasons of why users? information needs are not always understood by the librarian and what to do about it. I have also investigated what kind of skills that can be useful for librarians to have and how a librarian can act in a way that makes the user feel welcome during the reference interview. The method I used was a literature study and an own study through interviews of library users.

The main purpose of this Master Thesis is to describe students experiences of learning with Webquest för barnmorskor (Webquest for midwifes) at the University Library of Karolinska Institutet (KI), Stockholm. To investigate the possibilities of acquiring information literacy in higher education with the webquest model a qualitative case study is carried out, based on five interviews with students. The students? perceptions of the webquest course and their ideas on information seeking and information literacy are being analyzed in relation to a framework of learning theory and information literacy expressed by documents and librarians of KI. A descriptive presentation is structured from the main themes that emerged in analysis within the frames of my research questions.

The purpose of this thesis is to investigate how students writing their master thesis seek information, how they reason about their information seeking behaviour and how their studies in LIS could have affected their information seeking behaviour. The result was analysed with Roger Säljö?s theory about the sociocultural perspective about how individuals learn in relation to their context and the social practice that they act in. The following conclusions were drawn from analysing the result. The students didn?t really reflect over their information seeking behaviour.