Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whistleblowing faktiskt ser ut i företagen.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

This is a case study that explores the ways in which implemented university reforms have affected employees in the higher educational sector. Previous research within the research field has mainly focused on policy related consequences of the reforms. This is why a study that brings attention to the ways the reforms have affected employees is sorely needed.The aim with the study is to examine whether there is a discrepancy between formal changes and the ways the employees experience them. The study is based on interviews with 8 lecturers from two universities and the material is analyzed mainly through sociological neo-institutional theories, such as Richard Scott?s theory of the three pillars within an informal institution and Helmke and Levintskys theory of the relationship between formal and informal institutions.The results show that there is a discrepancy between the formal changes and the ways employees perceive them.

This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

In this thesis ? concerning didactics of literature ? I perform a reading and theoretical analysis of two pivotal works within reader-response theory, more precisely: Literature as Exploration (1938) and The Reader, the Text, the Poem ? The Transactional Theory of the Literary Work (1978), both written by Louise M. Rosenblatt. The object of this analysis is to examine whether Rosenblatts? theory and methodology can be used to accomplish understanding for ?the other?, what Martha C.

This thesis aimed to describe how the ideological dividing line concerning the welfare state has changed between the two largest governmental parties in Sweden, the Social Democrats and the Moderaterna, during 1990 to 2010. The scientist Mark Blyth points out that ideas are important instruments for structural and institutional change by identifying ideas as weapons, blueprints and cognitive locks, which were being used in the theoretical framework. The empirical data was made by a qualitative analysis of the parliamentary speeches and debates from both parties held every year. The results shows that the budgetary law passed in 1997 became a new institutional blueprint, which changed the political conditions for the Social Democrats. Furthermore, the results point to a change in the Moderaterna?s rhetoric concerning the welfare state to a more pragmatic view. .

This is a case study that explores the ways in which implemented university reforms have affected employees in the higher educational sector. Previous research within the research field has mainly focused on policy related consequences of the reforms. This is why a study that brings attention to the ways the reforms have affected employees is sorely needed.The aim with the study is to examine whether there is a discrepancy between formal changes and the ways the employees experience them. The study is based on interviews with 8 lecturers from two universities and the material is analyzed mainly through sociological neo-institutional theories, such as Richard Scott?s theory of the three pillars within an informal institution and Helmke and Levintskys theory of the relationship between formal and informal institutions.The results show that there is a discrepancy between the formal changes and the ways employees perceive them.

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

This thesis aims to explain the emergence of the Common Foreign and Security Policy of the European Union, and its institutional shaping, by using elements of Neofunctionalism and Liberal Intergovernmentalism.Using Neofunctionalism, the Common Foreign and Security Policy can be explained both as a side-effect of Europe's economic integration, and as a way to maintain the former and the European Union's position as an economic superpower. The institutional shaping is a result of lack of convergence between important national interests. Therefore it rests on a firm intergovernmental base, with rigorously limited use of supranational decision-making.For Liberal Intergovernmentalism, geopolitics and ideology, and to a certain level log-rolling, have played important roles. The reunification of Germany convinced France to form an alliance between the two countries. France, determined to achieve an economic and monetary union, thus offered Germany a political union, including a Common Foreign and Security Policy on intergovernmental terms.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

This study analyzes Hungary's democratic backsliding under Viktor Orb?ns term of office between 2010 and 2025. The research questions addressed in this study are ?Which central institutional reforms can be identified as significant for Hungary?s democratic backsliding under Viktor Orb?n?s rule from 2010 to 2025?? and ?In what ways have these reforms contributed to a process of democratic backsliding?? The study is based on a qualitative case method. To be able to conduct this study, secondary sources such as academic literature and reports from international organizations have been analyzed in detail.

The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..