Efter ett antal företagsskandaler bestämde sig Sverige för, som många andra länder, att utveckla en kod för bolagsstyrning. Den första kom att träda i kraft 2005 och 2008 började en reviderad version gälla. Svensk kod för bolagsstyrning är ett regelverk för företag registrerade på börsen. Den innehåller regler och rekommendationer om valberedning, styrelsesammansättningar och arbetsuppgifter för styrelser. I arbetet har vi velat ta reda på i vilket avseende bolag väljer att frångå koden och om detta skulle kunna leda till minskat förtroende för bolagen.

In several countries that have been early in the development of wind farms, there is today a second hand market for the used wind turbines. The European Union (EU) has established a waste hierarchy in order to minimize throwaway mentality. The second hand market is a part of this as the steps are to minimize, reuse, recycle, extract energy and landfill.In order to promote the development of renewable energy, there are energy certificates for the producers that provide it, wind power being one type of renewable energy. After 15 years the energy certificates for a specific wind turbine are no longer paid, and after that there are several different scenarios for the wind turbine. The scenarios investigated in this bachelor?s thesis are export of the wind turbine to countries that are not as far along as Sweden in their development towards renewable energy, selling in Sweden to individuals, and recycling of the wind turbine, as it mostly consists of metals and therefore is recyclable.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

The UN was established after the Second World War. The organization?s primary goal was to maintain peace among all nations. When the UN intervenes in other states affairs, it is violat-ing the principles it is set to defend, principles of non-intervention and respect for sover-eignty. The outcome from such interventions is very important, a result that can legitimize the action.

There are about 3 500 churches protected under the Heritage Conservation Act in Sweden today. These churches still belong to living congregations that want to be able to adapt them to the needs of today, just like people have done throughout history. But since the churches are protected, the congregations have to apply for a permit and that is not always given. This can lead to frustration, and you can sometimes hear representatives of the church express the view that antiquarian authorities are enemies that oppose the church. On the other hand we have the antiquarian authorities that, in a way, have to act as advocates for generations to come and make sure that there is a cultural heritage preserved for them when they grow up.

Social media has meant that organizations can engage in dialogue with their audience without journalistic intermediaries. PR 2.0 is a term that defines the new way for organizations to work with public relations in the new media landscape. The aim of our study is to examine how IKEA uses social media to create, maintain and develop their relationships. Furthermore, great interest is directed to the concept profile. This essay will examine how the stated profile IKEA has pervades the work on social media.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

Genom åren har intresset för och satsningar på underhållning i tredimensionellt format (3D) gått i vågor. Idag har de flesta biografer stöd för att visa 3D-filmer. Utöver detta intresse har det på senare år även börjat komma mer teknik för 3D i hemmet. Det har också introducerats många nya mer immersiva och intuitiva inmatnings-enheter som bidrar till under-hållning med element av virtual reality hemma. Företagen Sony, Nintendo och Microsoft har alla lanserat olika typer av avancerade tekniker för sådana inmatnings-enheter till sina spel-system.

To maintain production in high salaries countries and strength in competition against other companies, it is today more important than ever to maximize production, offer a wide spectra of products and be able to deliver on the customers desire of shorter and shorter delivery time. Flexible production and short time spent on die changes is vital to achieve these desires. The interest for die changeover time reduction grew in the same pace as the demand for increased product variety grew. SMED as a method of reducing time spent on die changeovers were developed in between 1950-1970, by the Japanese Shigeo Shingo.The purpose of this thesis work has been to investigate the result of SMED in a die casting facility, and compare the result from it with the result considering time spent on die changeovers when investing in new equipment. The goal is to implement a thorough investigation by using the SMED method at Tenhults Pressgjuteri AB and make a brochure that have to be simple to understand, in purpose to draw interest to the advantages of using SMED as a method.Commissioned by the Swedish foundry association Swecast, the work has been carried out by studying die changeovers at Tenhults Pressgjuteri AB, where filming and interviews with the operators have been included in the analysis.

To achieve a working collaboration in a big, complex organization where there are vast requirements on both quality and profitability is not always an easy task. An example of this is the organization that was created in the Swedish railway industry following a series of deregulations during the past 25 years. A partial market in this organization is the railway maintenance. In order to achieve a working collaboration between actors in this organization the so-called Purchaser-provider model (PPM) is presently used for the procurement of rail maintenance projects. Previous research has shown that this market-based instrument has clear positive effects regarding the cost-efficiency but hinders the collaboration.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

Tyreoideasjukdomar är vanliga, de förekommer i alla åldrar och är vanligare bland kvinnor. Hypotyreos innebär brist på tyreoideahormoner som reglerar kroppens ämnesomsättning. Det finns många subtyper av hypotyreos men autoimmun tyreoidit är den vanligaste orsaken i Sverige. Hypotyreos behandlas genom substitution av det saknade hormonet tyroxin(T4) . Substansen heter levotyroxin och har ATC-kod H03AA01, de läkemedel som finns är Levaxin® och Euthyrox.

Tyreoideasjukdomar är vanliga, de förekommer i alla åldrar och är vanligare bland kvinnor. Hypotyreos innebär brist på tyreoideahormoner som reglerar kroppens ämnesomsättning. Det finns många subtyper av hypotyreos men autoimmun tyreoidit är den vanligaste orsaken i Sverige. Hypotyreos behandlas genom substitution av det saknade hormonet tyroxin(T4) . Substansen heter levotyroxin och har ATC-kod H03AA01, de läkemedel som finns är Levaxin® och Euthyrox.

SammanfattningSyfte och frågeställningarDenna studie syftar till att undersöka vilket syfte lärare i idrott och hälsa har med olika typer av feedback. Studien ämnar även undersöka hur elever uppfattar att de påverkas av lärargiven feedback samt undersöka om de olika formerna av feedback tas emot olika beroende på om eleven är kille eller tjej.Vilka intentioner har lärare med sin verbala feedback till elever?Vilka känslor uppkommer hos elever vid olika typer av lärargiven feedback?Hur påverkas elevers engagemang vid olika typer av lärargiven feedback?Tas den lärargivna feedbacken emot olika beroende på om eleven är tjej eller kille?MetodI studien anva?nds två metoder. Intervju används för att besvara den fo?rsta fra?gesta?llningen medan enka?t anva?nds fo?r att besvara den andra, tredje och fja?rde fra?gesta?llningen.