The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

In this essay I try to look into how to bring a new concept to an already established Viking village and how to develop the existing one. This essay also sheds light on some negative sides that a Viking village can experience in their activity.I have interviewed responsible persons at three different Viking villages: Foteviken Museum and Viking Reserve, Fornföreningen Fibulas Viking village and VikingaTider. I have also examined different kinds of literature dealing with my chosen Viking villages.I came to the conclusion that I should have chosen an other Viking village than VikingaTider because a lot of VikingaTiders activity hasn´t really started yet. On the other hand it has been interesting to see how they are trying to start the activity and which their plans are. I could have chosen an other already established Viking village to get a more varied material.There are a lot of things that Fibula can do to improve, develop and bring new aspects to their concept.I have found both advantages and disadvantages with the different Viking villages activity and strategi.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

The main subject with this master thesis is to take a closer look at university libraries specially Gothenburg University Librarys operation of marketing the librarys user contact, how it receives various users demands and carry out the interactive and strategic marketing. Marketing is planning, structuring, implementation, analysis and controls of carefully formulated programs, designed to bring voluntary interactions and relations with the target markets, for the purpose of achieving organisational and user satisfaction objectives. The structure of this thesis covers three main parts. Part I reflects the researchers approach to the subject. Marketing researchers such as Grönroos, Kotler, Bryson, De Sáez and Gummesson among others are presented.

This essay investigates how teacher sees and uses mainstream movies as a teaching method. The main question approached is: How does teachers use feature films as a teaching method? Which movies are used and how does their working methods surrounding the movies look like? The purpose of the essay is to make the reader reflect over what influence mainstream media has over the historic knowledge of the students and how teachers use that for educational purposes. The business around historical film has grown over the years and is now a million dollar industry. The conclusion is that teachers mostly use feature films to provoke emotional reactions from the students.

In this literature review the characteristics of two free-floating macrophytes, water hyacinth   (Eichhornia crassipes) and duckweed (Lemna sp.), and two microalgae, Chlorella and Scenedesmus, have been examined regarding their suitability as efficient nutrient removers in the treatment of wastewater with high levels of nutrients and suspended solids from a biogas plant in Loudden. The needs required for the plants to be able to grow in wastewater and the amounts of biomass they can produce have also been studied. The results show that Chlorella is capable of a very high uptake of nutrients in photobioreactors with high nutrient loadings. With an ammonia uptake maximum value at 10900mg/m2/d Chlorella outshines the other organisms in this study. The test organism that performed the closest to Chlorella in terms of nitrogen uptake was water hyacinth with an uptake about 1602mg/m2/d.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

Digital preservation is a relatively new subject to Swedish archives. Alhough computers have been used for a long time, preservation has been made on paper and stored on shelves. These days a lot of cities in Sweden have investigated how to best secure the digital information for the future through electronic archiving, e-archives. One option is to hand in the information as soon as possible, but to let the producer keep the information ownership yet some time. The idea is to let the producers of the information answer questions and hand out material, since they are more competent on their field.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

ABB I-R Waterjet Systems combines the robotics and motion expertise of ABB Flexible Automation with high-pressure intensifier/pumping technology from Ingersoll-Rand to provide and continue to develop innovative waterjet cutting systems for global markets. The purpose of this assignment is to develop a process water purifier. The purifier should be applicable as an option to ABB I-R?s production cell Cutting-Box. At first hand the process water should be purified well enough to let out in the municipal sewage system, but the ultimate solution is purifying the process water to the range that recycling is possible.

The bicycle is an individual means of transport. Many people prefer to cycle over short distances and in congested areas rather than take travel by car or public transport. This is a study of the use of bicycle as an option for commuting to work. It is a comparison between three cities: Stockholm, Copenhagen and London. The comparison is focused on solutions that benefit commuter cyclist and performed by studying cycle policies and other related documents.