The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

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.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

In this thesis we examine the relationship between board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

The aim of this issue is to study how Swedish public libraries deal with the principles of freedom of speech and freedom of information in connection with public use of the Internet. The authors intention has been to find out whether the public use of the Internet has caused ethical problems for library workers and how the libraries solve situations when they consider their principles violated by library users. The authors study the debate on the issue in a couple of Swedish library magazines published during the late 1990s and they also give a few examples from the USA during the same period. They study the ethical principles and directives for schools published by the Swedish Board of Education as they claim that many of the public library users are students who bring along their ethical conceptions and thereby affect the ethical climate of the libraries. In their study the authors refer to ethical rules given to librarians by their trade union DIK and to the conclusions drawn from the hearing Good Ethics on the Net held by the Swedish IT Commission in 1998.

Today, the catering personnel are an essential part of the safety organization on board Swedish passenger vessels in ferry services. Their responsibilities for the safety on board have increased in connection with the changes in regulations made on the shipping industry. These changes have been mostly related to human factors and structural leadership in the last 25 years.A well-functioning safety organization requires competence and commitment from every individual. Previous researches on Swedish passenger ferries concerning the safety organization have raised issues regarding the catering personnel?s perception of the safety on board.

This paper is about the use of task boards in agile system development projects. The main focus is on how digitalized versions of the task board can be of assistance during the development process. Our investigation is based on qualitative studies, with system developers of various backgrounds and professional roles, along with studies of relevant literature. The main results are that a digitized version of the task board can increase awareness for the team and be of major importance if it is accessible through the web. On the other hand negative effects of the digitalization can emerge as well.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

The aim of this study is to investigate how länsstyrelsen as a supervisory authority to private compulsory care-institutions works, to guarantee adequate institutional care of unprivileged children and youth with special problems.In order to reach this aim the following questions are to be answered:? Describe länsstyrelsen´s supervision of private compulsory care-institutions (HVB-hem)? How does the officials at the three chosen county administrative boards find about the responsibilityTo answer the questions of this bachelor thesis I have chosen to apply qualitative methods, by interviewing five supervisory authorities from länsstyrelsen, in three different county administrative boards in Sweden.The findings of the study show that officials sometimes find it hard to know the exact meaning and differences between accountability and to be accountable. It also shows that they tend to think that the relationship between länsstyrelsen and the private compulsory care institutions is complicated. Because the officials have two part relationships, they have on the one hand a consultative role and on the other hand the supervising role.Keywords: Länsstyrelsen, Hem för vård eller boende (HVB-hem), Ansvar, Ansvarsutkrävande, Socialtjänstlagen.

This report studies how the divergence between men and women is manifested in the physical space and how the representation of room recreates this divergence. Spaces are coded and women have traditionally been associated with private space and men with public space, leading to that the home is encoded as female space and public squares as male space. Thereby women lack a natural place in public space. The National Board of Housing, Building and Planning (Boverket) wants to change this situation by enforcing safety-creating measures based on gender equality theories.I have studied what potential risks the project initiated by Boverket as well as discuss the potential problems with representation. Can representation be used without freezing the space? I also search for methods for working with a gender perspective without reproducing gender stereotypes and roles and avoiding encoding the private as female and public as male? Also I use a public seminar with urban planners, artists and architects to retrieve how we work with these issues today.I conclude that city planning needs to incorporate new strategies of thought that does not divide space, e.g.

This master thesis project will describe and evaluate the interfaces between applications and Controller Area Network, CAN, interface boards from different manufacturers. The interfaces have corresponding functions but the usage of parameters is different. The simply communication of sending and receiving messages is more alike than the supplementary functions between the different interfaces. The CAN communication is more controlled by the CAN protocol and is therefore more alike. The evaluation shows differences and similarities between different interfaces and also difficulties and options to translate them.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.