The hypothesis of this study is that the local government act in Sweden 1862 was an instrument for the state to keep its´ political influence on the local level. It did not open for local self-government. The swedish historians Dahlkvist and Strandberg description of the Swedish local government act support this hypothesis, as does the analysis of political scientists Pettersson and Söderlind. The general opinion that the local government act opened for local self-government does still exist among many swedish historians.This study had two aims. The first was to investigate the actual extent of self-government in Borgvik, a small municipality in Sweden during the period 1861-1924.

The purpose of this thesis is to give an understanding of how grocery stores relate to local foods. Through a case study representatives for two groceries in Norrbotten have been interviewed regarding why they supply local foods, how they try to influence customers to buy this, and how they decide upon the assortment of local foods. The result shows that groceries supply local foods in order to supply a wide range of products and to mediate social responsibility, in order to create customer loyalty. Concerning how the groceries try to influence customers to buy local foods the result cannot give any clear-cut view. Instead it shows that a grocery that actively works to influence customers to buy local foods markets them in specific ways, while the opposite applies to a grocery that does not actively work for this.

This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

AbstractSince the 2006 election the country of Sweden is governed by four Liberal and Conservative parties. Parties that by cooperating maintain power in office and forms a so called coalition. A coalition that not only can be seen at the national but also at the local level. According to pervious research coalitions that holds control of the seats in the government at the national level tends to increase the total expenditures compared to other types of government formations. Can a similar connection be seen at the local level? This the fundamental issue of this essay.

This thesis concerns how local governments use the concept sustainable development, and what the concept means. The concept of Agenda 21 and local Agenda 21 will also be discussed in this essay, because it's an instrument for local governments to specify their work towards sustainable development. I have interviewed civil servants in leading positions in the municipalities? work with environmental questions and sustainable development. In the choice of method for this thesis, I use the qualitative method and for the interviews I chose the ?semi structure way of interviewing?.This thesis shows that local governments? implementation of sustainable development and Agenda 21 differ between the municipalities.

This essay is about local history in history teaching in two cities; Kalmar and Vetlanda. The purpose was to see how teachers in Kalmar and Vetlanda define local history and what kind of local history they teach their students. I have also examined what benefits of didactics the teachers see in teaching local history. In order to find out I interviewed four history teachers at three schools in Kalmar and two history teachers at one school in Vetlanda. Some of the interviews were carried out over the telephone and the rest at the teachers´s schools.

The purpose of this study is to examine if, how and why history teachers work with local history projects in education. The results will be analyzed based on a theory of the uses of history. I also investigate, through group interwiews with students, if and how students? historical consciousness may develop through teaching about local history. The result is a variation map of teachers? different uses of history and how students historical consciousness can manifest itself.The results of the study shows that all the teachers interviewed uses local history projects in education.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

The purpose of this study is to examine if, how and why history teachers work with local history projects in education. The results will be analyzed based on a theory of the uses of history. I also investigate, through group interwiews with students, if and how students? historical consciousness may develop through teaching about local history. The result is a variation map of teachers? different uses of history and how students historical consciousness can manifest itself.The results of the study shows that all the teachers interviewed uses local history projects in education.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

This master thesis concerns itself with the actual work of knowledge workers, consultants to be specific. We have through interviews and observation tried to get inside of the ?black box? of the consultants firm Consult in an effort to describe their way of working through a theoretical framework. In this framework we attempt to combine knowledge work theory with that of organizational development, OD. We try to introduce the situation of the individuals we study, the consultants, through Alvesson (2004) and Løwendahl (2005).

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

AbstractOur study deals with intrapreneurship in local activity. The main purpose of this study is to understand, explain and develop the concept of intrapreneurship in local activity with the help of existing information, our discussion, and reasoning and with the help of theoretical concepts. One reason for the choice of this topic was our pure curiosity towards this quite unique and unexplored phenomenon. We know that the term intrapreneurship in local activity has not existed longer than about ten years and the amount of existing thesis of intrapreneurship in local activity is very few. The information about intrapreneurship in local activity is mainly collected by studying Örebro´s intrapreneurship policies but also by studying other local authorities in Eksjö, Umeå and Västra-Götaland.