Att en bild sÀger mer Àn tusen ord Àr ett kÀnt uttryck, att bilder talar till lÀsaren och innehÄller vÀldigt mycket information som inte framkommer i ord Àr inget nytt. Bilden fyller mÄnga funktioner dÀr den informerar, suggererar, plÀderar och manar (Fridell, 1982, s. 12). Edwards kallar bildsprÄket för ett av vÄra allra första sprÄk, vi börjar rita sÄ fort vÄr hand kan greppa en krita, oavsett vilket modersmÄl vi har (Edwards, 2008, s. 93).

Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid LinnĂ©universitetet, 4FE03E Examensarbete Redovisning 30 hp, VT 2011Författare: Robin Lexander och Mikael ÖggesjöHandledare: Professor Sven-Olof Yrjö CollinTitel: Partnerskapets pĂ„verkan ? Vilken pĂ„verkan har revisionsbolagens Ă€garstruktur pĂ„ revisionens kvalitet?Bakgrund: Revisorslagen (2001:883) reglerar att 75 procent av rösterna i ett revisionsbolag skall Ă€gas av kvalificerade revisorer. Lagen innebĂ€r konkret att revisionsbolagen Ă€gs av individer verksamma inom bolaget, och detta fenomen benĂ€mns populĂ€rt partnerskap. Forskning om revision belyser dock sĂ€llan revisionsbolagens Ă€gande, vilket medfört att det finns en begrĂ€nsad kunskap om hur revisionsarbetet pĂ„verkas av partnerskapet.Syfte: Uppsatsens syfte Ă€r att förstĂ„ och förklara hur olika aspekter i revisionsbolagens partnerskap pĂ„verkar revisionens kvalitet, för att pĂ„ sĂ„ sĂ€tt kunna uttala oss om vilken inverkan partnerskapet har pĂ„ denna variabel. Metod: För att utreda hur partnerskapet och dess struktur pĂ„verkar revisionskvaliteten görs tre olika empiriska datainsamlingar: dokumentgranskning, intervjuer och enkĂ€tundersökning. Datan som samlas in Ă€r bĂ„de kvalitativ och kvantitativ, och uppsatsen har bĂ„de ett deduktivt och ett induktivt angreppssĂ€tt. Slutsats: Studiens resultat visar att partnerskapet pĂ„verkar revisionskvaliteten positivt, dĂ€r en större andel partners av totalt antal anstĂ€llda leder till en högre revisionskvalitet.

ABSTRACT Title: The new Public ServiceAuthors: Hanna Haeggström, Sara Marklund, Madeleine OlssonLevel: Bachelor thesis in Media and Communications Studies Supervisor: Olof HulténLocation: School of Communication and Design, University of Kalmar, spring 2008Language: SwedishNumber of pages: 55There is an ongoing change of the media industry where new types of media emerge as a result of technological advancements. The audience and their use of the media have changed where available range has expanded while the size of the audience has remained the same. For media companies this implies a fight for the audience, where the right approach is vital for keeping as well as attracting new customers. Public service is an issue under current debate and its future role in the media industry has been brought into question. This survey investigates the roll of public service in Scandinavia in a new and changing media industry and how they should act to be important for their audience.

Titel: Existerar ett förvÀntningsgap mellan finansiella rÄdgivare och dess intressenter? ? En fallstudie pÄ tre av Kristianstads största bankerKurs: Examensarbete i Företagsekonomi, FEC 632.Författare: Martin Antonsson, Fredrik Bertilsson, Therese Norberg.Handledare: Professor Sven-Olof Yrjö Collin.Bakgrund: Den senaste tidens uppmÀrksamhet kring finansiella rÄdgivarnas förtroende har resulterat i en ny lagstiftning. Det Àr frÀmst ifrÄgasÀttningen om rÄdgivarnas kompetens som lett kunderna till att krÀva bankerna pÄ skadestÄnd dÄ de anser sig erhÄllit vÄrdslös rÄdgivning.Finansiella RÄdgivare: Resultatet av kundernas anmÀlningar mot bankerna blev sÄledes lagen om finansiell rÄdgivning dÀr ett ökat krav pÄ rÄdgivarnas kompetens och förfarande har skÀrpts. Detta har för rÄdgivarna inneburit ett ökat kompetenslyft och Àven utökade krav pÄ hur en rÄdgivning fÄr tillÀmpas. RÄdgivaren ska iaktta god rÄdgivningssed och med tillbörlig omsorg ta tillvara kundens intressen.

This essay explores the economical and social paradigms surrounding one of the most influentialNordic border dynastic noble families in the second half of the fifteenth century - the AxelssonTotts. How mercantile possibilities and opportunities offered to them, reflected on their politicalactions and social bands. The Axelsson brothers of the Tott Dynasty would become of one of themost powerful noble families within the Nordic Union between 1444 och 1487.Axel Pedersen (Tott) would through well chosen marriage alliances into the noble families of bothDenmark and Sweden, and with political prowess lay the foundation for one of the most dynamicfamily empires of the fifteenth century. In the year 1442, the Axelsson brothers swore loyalty toeach other; to protect and defend their mercantile and economical interests in Denmark andSweden. They would eventually control the trading routes in the border areas of the Union, and byexploiting the political chaos within the Union they would gain access and influence to the landtrading routes for export and import within the Union and the shipping export routes in the BalticSea allowing them access to the Russian market through Finland and Estonia.The island of Gotland, with its tactical and important geographical position in the Baltic Seabecame the key to the Nordic Union.

SammanfattningTitel: Outsourcing av ekonomifunktioner - En studie om företags tillvÀgagÄngssÀtt föreimplementeringenFörfattare: Daniel Bjuvstam och Tove JohannessonFÀrdigstÀlld: VÄren 2014Handledare: Jan-Olof Mu?llerBakgrund: Enligt Ax et al. (2009) Àr ekonomifunktionen en viktig del i ett företag och denÄterspeglar organisationen och utvecklingen i ett företag. Utvecklingen gÄr mot att företagoutsourcar funktioner som inte endast ligger lÀngst ifrÄn kÀrnkompetensen (Krell, 2008).Vanligaste förekommande motivet till outsourcing Àr viljan att reducera kostnader, förbÀttraeffektiviteten och att snabba pÄ de processer som inte tillhör verksamhetens kÀrnkompetensoch lÄta leverantörer med högre kompetens, expertis och skalfördelar sköta detta istÀllet(Lacity et al., 2011). Alla företag som implementerat outsourcing Àr inte nöjda och ett alltstörre antal outsourcingkontrakt förnyas inte (Maelah et al., 2010).

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliĂĄnCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.

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 CEOŽs and board of directorŽs 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.

Idag finns det ett stort utbud av olika utbildningsalternativ, antalet alternativ har o?kat drama- tiskt sedan 1990-talet. Alla ho?gre utbildningar konkurrerar om att rekrytera nya studenter och att beha?lla sina nuvarande studenter (Broady, Bo?rjesson & Palme, 2002). Fo?retags intresse fo?r kundtillfredssta?llelse o?kar sta?ndigt enligt Gro?nroos (2008), da? det sa?gs att en no?jd kund a?r en lojal kund.

AbstractMaster thesis in Business Administration, School of Business and Economics at Linneaus UniversityAuthors: Patrik Larsson and Pontus GislénSupervisor: HÄkan LockingExaminer: Sven-Olof CollinTitle: The index effect- a study on Nasdaq OMXS30 and OMXH25Introduction: A significant part of the financial literature is based on the Efficient Market Hypothesis which assumes that prices in the market reflects all available information. Anomalies, such as the index effect, indicate weaknesses in this theory as it has been proved that it is possible to outperform the market using public information. Hence, the index effect can be linked to market efficiency which makes it interesting to study from a theoretical perspective. The mapping of the index effect is also interesting from a practical perspective, as it leads to a better understanding of whether investors and firms should take this anomaly into account.Problem: Is there an index effect, how does it behave and what can explain this effect?Purpose: The aim of this study is to investigate the index effect.

I den hÀr uppsatsen undersöks en gÄrd i Ljusdalsbygden i HÀlsingland som kallas UtigÄrden. PÄ gÄrden finns idag en byggnad som kallas mangelstugan dÀr mÄleri och tapeter frÄn 1806-1807 finns bevarat. FrÄgestÀllningen Àr nÀr, hur och varför den inreddes samt vem eller vilka som kan ha utfört arbetet. Syftet Àr att frÄngÄ generella förklaringar, lÀgga ett mer individuellt perspektiv pÄ en interiör och pÄ sÄ vis ge den ett mervÀrde. Arkivariska kÀllor och litteratur tolkas tillsammans med den fysiska byggnadens interiör för att i viss mÄn kartlÀgga den sociala och ekonomiska kontexten som omgav interiören.

?Development of Norway spruce, Douglas fir beech and Scots pine with a larch shelter wood? is a report written by Per-Olof Magnusson. The thesis is a compulsory part of forest engineer program at ?SkogsmÀstarskolan?, SLU, Skinnskatteberg, Sweden. The purpose of this report is to describe and evaluate an experiment with hybrid larch (Larix x eurolepis) as shelter wood, and different tree species growth and survival depending on the density of the shelter wood. The experiment is conducted by southern Swedish forest research centre, faculty of forestry, SLU in Alnarp. The hybrid larch ought to be an interesting alternative to birch (Betula sp.) as shelterwood on suitable sites in southern Sweden.

The aim of this study is to make a comparative study between the grievances during the Dacke Warand the German PeasantÂŽs War. These two conflicts may have occurred separately, regarding bothgeographical and chronological distances but also share common issues for this comparative study.Less than two decades separates these two conflicts and they were all by their own serious insurrectionsduring their time. While the German PeasantÂŽs War was the greatest uprising in Europe up tothe French Revolution, the Dacke War was the biggest Peasant Rebellion in Scandinavian history.While the German Peasant War has been studied and researched by historians for a relative longtime, the Dacke War has been neglected in research history. If it were not for the Swedish professorLars-Olof Larsson?s studies during foremost in the 1960s, the Dacke War would have been a historicallyuncharted territory of research indeed.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.