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.

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.

In a multicultural society such as Sweden opposition between different ethnical groups can be hard to avoid. In the educational arena there is Legislation and there are guidelines that aim to avert any kind of xenophobia directed at individuals or groups. As teachers occupy the end point of the educational chain the execution of these guidelines is for the most part left up to them.This paper aims to study how teachers handle situations where xenophobia is present and if so how they work preemptively against it. It also takes a closer look into the notion of professionalism within the teacher force with the aim of trying to answer whether teachers reach the requirements of professionalism. To do so we apply Gunnar Berg?s definition of the term 'professionalism' together with other scholars' thoughts on the subject.

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no Legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment Legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The Swedish Armed Forces is a public institution and consequently obliged to follow Swedish and international Legislation. Thus, they are subjected to contrarious demands from different actors operating in its high-technological and high-institutional environment: to be a legitimate institution and at the same time operate with a high level of efficiency. This thesis is conducted with the aim of investigating whether The Swedish Armed Forces' steering document for gender equality is used to achieve visible and quantifiable results or if the document constitute a medium for reverberating legitimacy. To answer the research question, we applied a critical discourse analysis on the relevant documents and on the conducted semi-constructed interviews with members from different levels and positions in the organizational hierarchy. Subsequently, we came to the conclusion that the Swedish Armed Forces manage the demands for efficiency and legitimacy, which are forced upon them from the technological and institutional environment, by talking about them.

Purpose: The essay was designed to examine what impact an increased media concentration in the provincial press may have on the society in the future. I also had the intention to create a greater understanding of the concept of media concentration and how the media groups relate to the public interest. Method: The work with this study was conducted by using methods from the qualitative methodological arsenal through interviews with, for the study, relevant informants, but also through a case report on the Stampen Group. The selection of informants had a background and a breadth which secured the credibility in this survey. The starting point was taken in previous research via a deductive approach where I tested how existing theories match reality. Conclusion: After completing this study should be noted that all respondents believe we will see a greater concentration of ownership in the Swedish media market in the future, and that it will reduce diversity. However, there are steps to take which I believe can work well in theory but perhaps not always in practice.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

AbstractThere is a general perception that women are victims and men are the perpetrators of sexual offense. Female perpetrators of sexual crimes have been neglected in the research literature, because female sex offenders do not live up to preconceptions of female as motherly and caring. Females tend to be responsible for a very small portion of all crimes and are estimated to account for 1-2% of all sexual offenses. Theories use to discuss female sex offending include neutralization of behavior, mental health and feminist theory. The aim of the present study was to describe female sex offenders and examine the relationship between the perpetrator and the victim by analyzing court judgments.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit Legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

Background: Documents and Legislation inform us that parts of the public health service of Sweden, at a political level, aim to support people?s sexual health. Statistics show there has been an increase among young woman, seeking help for sexual pain during intercourse. The diagnosis that the media has come to observe lately is vulvar vestibulitis. In general there is a lack of knowledge about the existence of this state of pain and its causes, which impacts woman to get appropriate help and support in time.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different Legislations that result in different ways on how they for example treat depreciations.