Enligt det agentteoretiska synsättet kan osäkerhet kring företagsledarens beteende avhjälpas genom att förutsätta ett opportunistiskt beteende från denne och sedan utforma styrmekanismer som begränsar denna opportunism.  Agentteorin har dock sitt ursprung i en amerikansk kontext med helt andra värderingar än de som format de svenska institutionerna. Därmed öppnas det för andra orsaker och teorier som kan förklara förekomsten av rörliga ersättningar i Sverige.Syftet med denna uppsats är att bidra till diskussionen om vilket eller vilka teoretiska perspektiv som kan ligga bakom förekomsten av belöningssystem i Sverige.Uppsatsen bygger på kvantitativ forskningsstrategi detta eftersom författarna försöker finna ett samband mellan olika variabler.  Genom att utgå från en total populations undersökning av ca 300 börsnoterade företag kom den slutliga populationen som uppfyllde de uppställda kriterierna att uppgå till 211 företag. Respektive bolags årsredovisningar studerades därefter med hjälp av ett kodningsschema som angav informationen som skulle inhämtas och kvantifieras.  Information har sedan statistiskt bearbetats för att kunna bidra till att testa de uppställda hypoteserna.Eftersom att ingen av agentteorins antagande som prövades kunde styrkas indikerar detta att andra teorier kan vara bättre lämpade. Resultaten indikerar på att det är institutionell teori i form av härmande isomorfism och symbolisk kompensation som är mer tillämplig för att förklara rörliga ersättningar i det svenska corporate governance-systemet.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

To business owners and consumers electronic commerce means new conditions and possibilities. Often and specially at the Internet information between consumers and sellers is asymmetrically distributed. Among the consumers there is a shortage of confidence in electronic commerce. In order of a positive development of electronic commerce it´s important to find a solution to the shortage of confidence. Confidence may be created by legislation or by self- regulation.

Titel: En regulativ reforms vandring mellan olika kontexter:revisionskommittéer på ?resande fot?.Bakgrund: Allt fler länder väljer att implementera olika regulativa reformer inom corporate governance från andra länder, oftast från de anglosaxiska. En regulativ reform kan vara en riktlinje, en bestämmelse eller förordning. Då det har påvisats tydliga skillnader mellan olika länders corporate governance system, kan det ifrågasättas om det verkligen fungerar attöverföra regulativa reformer bara för att de har visat sig fungera bra i ettannat land.Syfte: Syftet med uppsatsen är att beskriva och förklara vad som händer meden regulativ reform då den införs i en ny kultur och affärskontext. Som exempel på en regulativ reform har vi i vårt fall studerat införandet av revisionskommitteer i svensk kontext.Metod: För att komma fram till vad som kan hända med en implementeradregulativ reform i en ny kultur och affärskontext, har vi valt att titta närmare på implementeringen av revisionskommittéer i Sverige.Slutsats: Vi har kommit fram till att en regulativ reform som kommer från en annan kultur och affärskontext kommer att omtolkas då den överförs till en ny kontext.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

This bachelor thesis, written as a part of the European Studies at Gothenburg University, is concerned with the European Unions? (EU) climate political governance in their both climate- and agricultural policy, and in particularly the question whether it is sustainable. This thesis intends to problematize if it is possible for the EU to continue to pursue its current agricultural policies, while at the sametime maintain its role as a sustainable actor on the global arena. The framework of theEUs? climate policy governance disciplines this analysis.

Following essay discusses the possibilities of using a gender perspective when studying local governance within a Swedish context. Governance is an international concept used to describe a more lose, informal and network based way of doing politics The main purpose for conducting this essay is that traditional theoretical frameworks used in the study of local politics are not enough to fully conceptualize the complexity of our changing political environment.After a broad summing up of what had been done in the recent decades within Swedish political science on the topic of local politics and gender I came to the conclusion that so far nothing had been written on governance. The next step was therefore to conduct a pilot study to cover the subject matter of governance and gender. The study was based upon interviews with five female politicians in Malmoe city.Results showed that governance, in terms of informal networks did exist, and had influence over the local politics. Some of the networks were male dominated.

For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

The United Nations has, during many years, developed a model for a globally harmonized system for classification and labeling of chemicals, with the aim of it becoming a global standard. This system is implemented in the European Union through the CLP-regulation and is now working parallel to the existing directives until 1st of June 2015, when all the new classifications of substances and mixtures must be completed. The aim of this project was to adjust the laboratory to the new legislation, through inventory of stored chemicals, update the list of chemicals and perform self-classifications of mixtures. The work included handling of about 650 different chemicals with varying hazard classifications and search for information in corporate websites and chemical databases. This resulted in a new and complete list of chemicals stored and used in the laboratory and, in addition, an example of how to make a self classification of a mixture.

For the last decades, Sweden has transformed from a state with strong elements of corporatism, to a governance of pluralistic character. This development has opened up to a new form of participation ? lobbyism ? which since has spread and commercialized. Because of this, a report on the state of Swedish democracy ? Demokratiutredningen ? was issued to examine the phenomenon of lobbyism as it was feared to challenge the functioning of a representative democracy.

Uppsatsens titel: Private Equity ? värdeskapande processer vid buyout-investeringar Seminariedatum: 2008-06-05 Ämne/kurs: FEKK01, Examensarbete kandidatnivå, 15 poäng Författare: Victor Kask, Marcus Löfgren, Petter Werner Handledare: Tore Eriksson Nyckelord: Private Equity, Värdeskapande, LBO, MBO, Corporate Governance Syfte: Syftet är att beskriva och analysera hur Private Equity bolagen arbetar för att skapa värde i sina portföljbolag. Metod: Uppsatsens utformning utgår från en kvalitativ undersökning där informationen baseras på semistrukturerade intervjuer med personer som har olika befattningar inom den svenska Private Equity branschen. Teoriska perspektiv: Det teoretiska ramverket baseras på teorier hämtade från kurslitteratur och relevanta artiklar. Empiri: Det empiriska materialet som är grundläggande för analysen är hämtat från de semistrukturerade kvalitativa intervjuerna.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

Each year 225 million pigs are transported within the European Union (EU) for slaughter, fattening and breeding. This results in poor animal welfare due to the fact that animals are exposed to several numbers of stress factors in the vehicle during loading, transit and unloading. Animal welfare can be defined as how well the animal attempts to cope with its environment and during transport there is often severe difficulty for the pigs to cope properly. There is a growing societal concern for animal welfare. This resulted in that the European Union enacted a law called the EU-regulation with certain directives of how to improve the welfare of the animals during transport.

AbstractDate              2009-06-07Level             Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors        Anna Karlsson, akn05009@student.mdh.se                      Lena-Maria Lindström, llm05002@student.mdh.seTutor            Peter EkmanTitle              IT Governance with an IT investment focusKeywords     IT Governance, IT investments, IT decisions Problem       To control and manage IT and IT functions in the organization has been a big challenge for many businesses for a long time. In order to make the management of IT more efficient IT Governance is needed. If the organization is going to be successful IT Governance is necessary and this type of governance enables a more effective use of IT that supports the business and its operations. The problem questions for this thesis are: How is the company?s IT Governance built up? How are decisions regarding the company?s IT investments taken? How is the connection between the company?s IT investments and the company?s IT Governance?Purpose        The purpose of this thesis is to describe and analyze how a company?s IT Governance is built up and how the company uses IT Governance to reach the desired results from the IT investments.Method        The thesis is a qualitative study.