Bakgrund och problemdiskussion: Bolagsstyrningsfrågor har tilldragit sig alltmeruppmärksamhet i samband med både nationella och internationella företagsskandaler. Dettahar bland annat resulterat i den amerikanska lagen, Sarbanes Oxley Act (SOX), där den störstaförändringen från tidigare lagstiftning är de ökade kraven på rapportering avseende deninterna kontrollen. Svenskt Näringsliv har tillsammans med flera statliga organisationerutvecklat en egen variant, Koden. Det svenska regelverket ställer bland annat krav på att enrapport avseende den interna kontrollen skall författas årligen av alla de bolag som ärnoterade på Stockholmsbörsen med en omsättning som överstiger 3 Mdr kr. De flesta bolagenfår idag hjälp av sina revisorer med att upprätta rapporten som skall ingå som en del avföretagets Bolagsstyrningsrapport.Syfte: Uppsatsens primära syfte har utformats till att beskriva innehållet i Bolagsstyrningsrapporternaavseende den interna kontrollen.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

The purpose of this study is to examine which factors played an important role in the food price crisis of 2007-2008. Theories used are Microeconomic theory, explaining changes in supply and demand, and Macroeconomic theory, explaining the impact of changes in exchange rate on prices. A theory regarding speculation is also used to explain the impact of speculative activities effects on price. The method used is multiple regression analysis in order to determine the effects which ethanol production, oil price and dollar exchange rate had on the surge in the price of corn, rice and wheat.The data used is in monthly observations during the period 2005-2008. However, other factors are taken into consideration during the study, such as production quantity, stock size, economic growth, speculative activity and population growth.

Big dangerous Russia, environmental thief or house warmer? The Nord Stream pipelines are a highly debated theme in Europe and the EU. A number of different countries will be subject to the pipelines direct or indirect. This paper aims to figure out what kind of threats and possibilities Denmark, Finland, Sweden and Germany consider to be the consequences with the pipelines.The study takes as a standpoint the area of security studies and the widened of the same. The three standpoints within the security study that will be used are military security, environmental security and energy security.

Abstract In the contemporary world of information technology you find a multitude of applications and systems covering a broad spectrum of areas of need in different companies. One effect of this multitude of programs is the difficulty to make them exchange information with each other or to collaborate, since they are developed by different programming languages for different platforms, with different standards and different data formats. Our aim with this work is to describe how it is possible to tie these programs together to make them actually communicate with each other in order to exchange information, share their native methods and also to become a part of the overall business processes. In this integration task you will, among other things, find different levels of application integration such as data level, method level, application interface level and user interface level integration. Application integration also involves hardware components, called middleware, that facilitate the physical connection between applications.

The Library of Uppsala University has decided to change their classification system from the Swedish SAB system to the American Dewey Decimal Classification. One of the main reasons for this decison was that Kungliga biblioteket also has made an exchange between these systems. Due to that, the national bibliography of Sweden classifies Swedish documents according to Dewey Decimal Classification and the SAB system is no longer maintained. A transition to Dewey Decimal Classification will enable Swedish librarians to import foreign catalouge posts and classification codes and will provide them with a common standard between their libraries and other libraries due to the use of the same international classification system. It is disputed whether the Dewey Decimal Classification is equally suitable for all subjects.

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

Young people?s political influence has been surveyed, studied and discussed several times in Sweden during the last decade. There is a fear among the politicians that the young people are not interested in politics, especially not in party politics. On the other hand there is, among the youngsters a feeling of invisibility, not being seen or heard or for that sake respected. There are a lot of formal possibilities for young people?s political influence, but there are not as many real possibilities or situations to actually practice these possibilities.

Report of diploma work conducted at the Swedish Radiation Safety Authority (SSM) as part of the bachelors program in Nuclear Engineering at Uppsala University.All nuclear power plants in Sweden are obliged to report any deficiency in their barriers or the defense in depth in obedience to SSM?s regulations concerning safety in nuclear facilities. In addition, there is an international system for reporting such events. The purpose of this thesis is to study the Swedish report system and to analyze the differences between Swedish and international event reporting.In the Swedish system, SSM?s regulations are effectuated by means of event reports classified as category 1-3, designed individually at each Swedish facility.

The natural sciences and the humanities are associated with differentpublishing patterns. Open Access publishing are mainly associated withthe publishing patterns of the natural sciences. Many Swedishuniversities and research funders are proponents of Open Accesspublishing, what will that trend mean to the scholars with a publishingpattern not corresponding to Open Access? In this paper literary scholarsare interviewed for the purpose of learning the motives and strategieswhich form their publishing pattern, and how they relate to Open Accesspublishing. The results show that literary scholars are less competitiveand hold a more gentle knowledge-sharing ideal, than natural scientists.The drive to gain acknowledgment and the recognition of colleagues inorder to collect academic capital as Bourdieu describes the academicfield is still present though.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

Abstract In the contemporary world of information technology you find a multitude of applications and systems covering a broad spectrum of areas of need in different companies. One effect of this multitude of programs is the difficulty to make them exchange information with each other or to collaborate, since they are developed by different programming languages for different platforms, with different standards and different data formats. Our aim with this work is to describe how it is possible to tie these programs together to make them actually communicate with each other in order to exchange information, share their native methods and also to become a part of the overall business processes. In this integration task you will, among other things, find different levels of application integration such as data level, method level, application interface level and user interface level integration. Application integration also involves hardware components, called middleware, that facilitate the physical connection between applications. There is a range of different middleware products offered today on the market.

The Library of Uppsala University has decided to change their classification system from the Swedish SAB system to the American Dewey Decimal Classification. One of the main reasons for this decison was that Kungliga biblioteket also has made an exchange between these systems. Due to that, the national bibliography of Sweden classifies Swedish documents according to Dewey Decimal Classification and the SAB system is no longer maintained. A transition to Dewey Decimal Classification will enable Swedish librarians to import foreign catalouge posts and classification codes and will provide them with a common standard between their libraries and other libraries due to the use of the same international classification system. It is disputed whether the Dewey Decimal Classification is equally suitable for all subjects.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.