The absence of female directors on Swedish corporate boards is currently a hot topic for both politicians and business leaders all over the world. This thesis aims to discuss reasons for the scarcity of women on boards in Swedish Publicly listed companies as well as what actions are taken to alter the composition of these boards. A rigorous selection of gender theories have been used together with data collected from in-depth interviews with mainly board members and nomination committees. Extensive analysis has led to findings that historical perceptions of differences between men and women linger as of today, which prevents women to reach top executive levels as well as board positions. The increasing use of headhunters has encouraged companies to look beyond male-dominated networks in an attempt to widen the range of potential board nominees.

The purpose of this paper is to perform an in-depth analysis of how New Public Management reforms have impacted management practises in two Publicly financed elderly care providers in Sweden. The paper studies one public and one private elderly care provider and analyses to what extent they have implemented New Public Management methods. The results are based on interviews with several persons within the two organisations and analysed using the seven New Public Management doctrines as described by Christopher Hood (1991; 1995). The major finding in the thesis is that the level of exposure towards New Public Management reforms differs between the two studied organisations where the private provider is exposed to the reforms to a greater extent than the public. The paper concludes that the main reasons for the low extent of exposure in the public provider could be attributed to the lack of measurable standards performance as well as the proximity to the political leadership..

This study aims to examine the effect management control systems have on which goals health centers prioritize. The management control systems of one privately owned and one Publicly owned health center have been studied through a qualitative case study. Robert Simons (1995) framework with four levers of control (diagnostic control systems, interactive control systems, belief systems and boundary systems) has been used to structure the study. For both health centers we found a conflict of interest mainly between the diagnostic control system and the beliefs system, where the diagnostic control system is biased towards quantitative goals and the beliefs system is mainly biased towards qualitative goals. However, despite the unbalanced levers of control the studied health centers have been able to reach a well functioning compromise between quantitative and qualitative goals..

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a Publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.

A Publicly funded elderly care that is widely available at people?s homes has been described as unique for the Nordic countries. There is much research that focuses on the relationship between caregivers and care receivers, and also about how work is organized in these organizations. However, research into how care work is organized in organizations that have implemented a salutogenic approach is limited. This is a qualitative study aimed to examine how caregivers feel that the organization of work in elderly care change after implementation of salutogenic elements in their daily work.

The goal of this project was to create a web-based, crowd-sourced, correlational database, that easily allowed users to submit objects and receive correlated objects as results. The webservice was created in the web development languages of HTML, CSS, PHP and Javscript, with MySQL to handle the database. Simultaneous development was kept in check with the aid of the source code management system GIT. Upon completion, the service contained several HTML-views, the ability to add and rate objects, a per-object dedicated page with information parsed from Wikipedia.org, and a view with objects ranked in accordance to the preferences specific to the current user. Roughly a month after the beginning of development, the website was Publicly launched and promoted in order to collect data, and improvements were added to the website as needed.

Electronic availability of information resources has increasingly become an important part of academic libraries everyday vocation. This is a fact that puts impetus on the libraries to know more about the way in which electronic information is being dispersed and handled. This thesis aims to comparatively evaluate Uppsala university library´s own metadata system Summon with the Publicly available equivalent Google scholar. The evaluation is based on Péter Jacsó´s theories on database evaluation which concretely puts focus on Summon and Google scholar via the use and application of ten different criteria. The uses of precision and relevance criteria were also implemented as additional evaluation tools.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of Publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

There has been an increase in the importance and amount of information concerning Publicly traded stocks in recent years. When analyzing and valuing stocks finding new ways of collecting information has therefore increased in importance. This thesis aims to explore how meetings with management can impact the stock valuation done by the security analysts. Furthermore the case study examines what kind of information analysts can receive by interpreting management at these meetings. This case study of ten Swedish security analysts show that the analyst?s stock valuation is directly or indirectly affected by the meetings.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

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.

After World War II a rapid expansion of the Swedish health care took place. Theexpansion was realised chiefly as a development of the hospitals and was bothproduced and financed mainly within the public sector. The financing consisted to ahigh degree of government grants from the state to the county councils.During the period for this examination (1945-1955) the public responsibility for thehealth care was expanded. This was expressed in the Publicly financed system forhealth insurance and the cut down in the charges that the patients had to pay for thehospital care. These changes led to some discussions on the national level but reformscould on the whole, with exception for the suggested reform of the open health care,be implemented.This case-study performed on the county council in Värmland shows that the degreeof consensus was enhanced on the regional level.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.