Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.

AbstractThe purpose of my essay was through economically, socially and psychologically aspects examine the impact Bethesda Children´s Ministry made on families. Special interest have been taken to how Bethesda is dealing with responsibility and expectations. Also I´ve been interested in which vital change the boy have gone through during the rehabilitation? I´ve got the information from staff, parents and former street boys through interviews done in Kenya.The first result showed that rehabilitation at Bethesda means socialisation of the boy, from the behaviour of the street, to a functional family member. A great change for the boy was stopping using drug and start live in a family.

In the West, travels are often regarded as a given. When tourism is studied it sometimes sounds as if all people have the opportunity to go on vacation when they want and wherever they want. That is not the reality for all. There are laws and regulations on visa requirement which makes it harder for nationals of certain countries to travel on holiday abroad. This essay examines the situation for residents of countries outside the EU and the Schengen Agreement.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

In 1994 the EU directive of packaging waste was adopted. The result was that all EU member states developed different systems to manage packaging waste and recycling. This paper examines the various systems and the factors that affect the level of recycling. This is done by a cross-sectional study between countries. The results of my study suggest that take-back system generates less recycling than other systems, the mandatory deposit system can affect the recycling in a positive way.

The purpose of this study is to illustrate why Norway is not a member of the EU from a rational choice perspective. In order to fulfil this purpose, two questions will constitute the framework of the study. These are:1. What are the arguments of the EU-opposers in the Norwegian EU-debate?2.

The aim of this Bachelor thesis is to examine and understand how teachers of younger children teach information literacy and also what part the school library and the school librarian take in this process.I have, in the study, used parts of Limberg & Folkesson´s IDOL project as my theoretical framework and the material was collected through qualitative interviews with four teachers. My result of this study indicates that many teachers have a vague idea of what information literacy is. My study also indicates that teachers only teach information literacy occasionally. This despite the new curriculum (Lgr11) which clearly indicates that information literacy is a priority. Some of the teachers express an opinion that the students, for example; in their source critical ability, develop this skill with age.

This study is about relocated students in the school. Research in this area is limited and the aim is to illuminate the area by listening to different people's voices that have been close to or involved in relocations. The study was made of a qualitative method and the collection of data was through interviews. A total of eight people were included in the study. The selected municipality is located in Sweden.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

Background: Almost every 20th child is borne premature in Sweden, before the parents are ready to care for a new family member. The parents need to cope with the stress and anxiety of having their newborn child in the neonatal ward and influenced by nursing care of neonatal staff grow their parental role.Purpose: The aim of this study was to illustrate experiences of parenthood within the care of premature at the neonatal ward.Method: A review where 18 articles between 2000 and 2005 were chosen and examined. The articles were analysed according to VIPS, which facilitates the practical use of the result.Result: The study reveals that parenthood is experienced as a time dependent process with three phases, primary, secondary and tertiary, where the parent?s needs and experiences changed character. The parents experienced that they developed from passive to active in the care of the premature child when the neonatal staff guided their participation, gave information/education and support.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

Ledarskapsteorin Leader-Member Exchange (LMX) menar att en hög kvalité i relationen mellan ledare och medarbetare är viktig för olika organisatoriska utfall. Då forskning inte fokuserat på vilka relationsaspekter som medarbetare värderar som viktiga inom specifika branscher, är denna studie ett avstamp till området. Syftet med undersökningen var att ta reda på vilka relationsaspekter som säljmedarbetare värderar som viktiga i relationen till sin närmsta chef, om värderingen av dessa relationsaspekter har ett samband med medarbetares upplevelse av den befintliga relationen till sin närmsta chef och om relationsaspekterna värderas olika beroende på den befintliga kvalitén i relationen. En enkätstudie genomfördes där LMX samt relationsaspekter behandlades. Deltagarna bestod av 70 säljmedarbetare på ett globalt företag i Mellansverige.

The European Union is a self proclaimed leader in the field of climate change and has a common target for reductions of greenhouse gas emissions. In spite of this, there are great differences between the member states capacity and dedication to the cause of implementing the Unions climate policy and reduce their emissions. The purpose of this thesis is to contribute to an understanding of how different European states construct their identity in the context of climate change mitigation. By analyzing national documents from three European states and using tools deriving from discourse analysis, I aim to illuminate differences and similarities in their rhetoric. The result is that due to the states relationship to the European Union and the United Nations, there are great similarities in the way they construct mitigation and their identity.