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.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

The purpose of this master thesis is to examine how librarians/cultural workers act in projects in order to stimulate and promote reading among children and youth in sparsely populated regions in the county of Jämtland during a period of three years, and if/how these projects differ. The examination is based upon the progress of these projects in four of eight communities. Four librarians and two cultural workers have been interviewed in order to get their view of the proceedings of the projects. The results indicate that the four communities all made up plans for three years but in different ways. They mainly collaborated with the school but also with the board of children's health and the preparatory school.

The population of Grey Partridge is decreasing worldwide as a result of anthropogenic activities. Increased agricultural production, requiring homogenous farming landscapes and increased use of pesticides are believed to be the main factor causing population declines in the Grey Partridge. Actions to enhance Grey Partridge populations are available; however, those actions are vain if the acceptance to conduct them is low. To gather information about acceptance among farmers, hunters and the County Administrative Board towards 18 available actions enhancing the Grey Partridge population, nine face-to face interviews were conducted as an exploratory case study. The results showed that willingness to conduct enhancing actions differ between and within the groups of stakeholders.

The purpose of this essay is to understand meeting between hidden refugees and health professionals through interviews with refugee in hiding and health professionals. The implantation of the essay has been made by social science research methods which I have used as a qualitative survey. The material that I have used in this paper is to interview with hidden refugee and health care workers. I have used the different sources such as literature, internet and different laws which relates to the topic of this easy. I am using the power of theories to analyze the work.

Fattigdom, underutvecklat jordbruk, infrastruktur och dåliga politiska strukturer ät idag vardag inom världens fattigaste länder. Många bilder vi ser från världens fattiga länder idag speglar ofta ett sådant samhälle. Det finns flera orsaker till detta och de är ibland många och komplicerade, främst beror det på fattigdom, brist på utbildning, hälsovård för barn, torka och översvämningar löper om vartannat, inhemska politiska konflikter, brist på rent vatten samt sjukdomar som HIV/AIDS. Ländernas behov av import, export och bistånd är en viktig faktor som inte får lämnas åt sidan och detta arbete kommer att handla mycket om just det. Ett av de stora problemen som länderna har är de exportproblem med sina egna producerade livsmedel som de inte får ut på USA: s och den europeiska marknaden.Världen blir mer globaliserad och länder integreras genom handel med varor och tjänster, genom migration, finansiella flöden och genom utbyte av idéer och kunskap.

Due to deficiency in dementia care, the government has commissioned the National Board of Health and Welfare to develop national guidelines for health care services to people with dementia and support for their relatives. It has been allocated stimulus funds that may be applied for to work on improvements in dementia care. In August 2010 these guidelines formed the basis for a decision made that collaboration would take place between the county and the municipalities regarding dementia care in Halland, named Anna's path. The aim of this study is to investigate, analyse and describe how our respondents in the project Anna?s path are planning and preparing for the implementation of the registry of quality BPSD - Behavioural and Psychological Symptoms of Dementia.

The purpose of this master's thesis is to describe the expansion of Sundbyberg public library during the decade 1954 to 1964. Our focus of interest is the library?s concentration on public relations in 1954.During the experimental year 1954 a public relations librarian, Bianca Bianchini, was employed. Her task was to introduce thelibrary to the citizens of Sundyberg who were not already using it. As a background to this concentration on public relations we also describe the early development of the public library in Sundbyberg.

Many watersheds have lost stocks of migrating fish species because of the development of hydroelectric plants and other fragmenting barriers. The remaining stocks of migrating Atlantic salmon (Salmo salar) and brown trout (Salmo trutta) in River Klarälven, Sweden are five times smaller compared to one hundred years ago. A fish-trap at the hydroelectric plant in Forshaga has been vital for the continued existence of the stocks. This is the first hydroelectric plant of eight, blocking the way to the spawning grounds. Spawners are collected in the trap for both hatchery and transport by truck upstream and past seven more hydroelectric plants to the spawning grounds, where they are released for possible natural reproduction.

Ear piercing performed in hairdressing salons and jewellery shops using a piercing gun has been set aside from the obligation to notify the local environmental and public health authorities, due to the use of disposable cassette with the piercing gun. According to the Swedish environmental code each practitioner are required to prevent any health hazards arisen from the operation. Local bacterial infection is the most frequent complication associated with the ear piercing procedure and to prevent the potential risk of such an event, hygiene conditions in both the premises and in procedures are essential. The purpose of the report was to examine the presence of ear piercing practitioners in Umeå and their current hygiene conditions. The study consisted of interviews with employees and managers on site whose answers was evaluated and compared to the general recommendations of The National Board of Health and Welfare.

The primary goal of this study was to investigate how the radial growth of retained trees responds after thinning-from-above. The National Board of Forestry which initiated this study, was interested in whether there were differences in the growth-response between the tree species Scots pine (Pinus sylvestris L.) and Norway spruce (Picea abies (L.) Karst.). Another question of issue was if there were differences in the growth response between trees of different sizes. It is within the framework of the National Board of Forestry?s, Continuous Forests Project that these urgent questions are to be answered.

Syftet med min studie var att belysa och jämföra språkpolitiken i Sverige ochTyskland med särskilt fokus på styrdokument som gäller språkundervisning avnyanlända vuxna invandrare. Frågeställningarna som studien skulle besvara varföljande: Vad är det som anges i den nationella lagstiftningen om den enskildestillgång till språk både vad gäller modersmål och andra språk? Hur organiserasundervisningen i andraspråk för vuxna nyanlända i Sverige respektive Tyskland?Vilka likheter och skillnader finns mellan Tyskland och Sverige vad gällerorganisation av andraspråksutbildning för nyanlända vuxna?Jag använde mig av en kvalitativ metod, där materialurvalet bestod av tyska ochsvenska lagtexter inom relevant område.Resultatet visade att Sveriges språklag garanterar den enskildes tillgång till språk bådevad gäller modersmål och annat språk än modersmål. Tyskland saknar språklag, somtyder på att Tyskland inte känner behovet av att reglera det tyska språket i förhållandetill andra språk. Tyska är ett starkt språk inom ett nationellt och internationelltsammanhang.

Perfluoroalkyl substances (PFASs) are ubiquitous in the environment today and they have been detected even in remote areas such as the Arctic. PFASs can be transported by the atmosphere and ocean currents but the transport mechanism is not fully understood. PFASs may be harmful to organisms due to their persistence in the environment, bio-accumulation potential and toxicity. Studies have shown that PFASs can cause adverse effects on the metabolism as well as the endocrine- and reproduction systems in organisms. In this study, PFASs were investigated in glaucous gull (Larus hyperboreus) (n=5) and black guillemot (Cepphus grylle) (n=4) from Svalbard.

The classic view of trout (Salmo trutta) life history is that trout begins its life in freshwater, migrates to the ocean after about 1-4 years and then returns to freshwater to spawn. As trout fry have been caught at the mouth of the River Emån, near the Baltic Sea, researchers have speculated that some trout emigrate during their first year of life. The purpose of this study was to describe the variation in the length of time trout reside in freshwater before they migrate to the ocean for the first time. Another purpose was to investigate whether it was possible to discern where and how long the fish spent in freshwater and saltwater during different parts of their lives. Between 2007 and 2009, 23 adult trout were captured in the River Emån in southeastern Sweden.

The purpose of this thesis was to create a visual identity to the café Trädgårdscafét. This was to increase the awareness of the cafe among the population of Borlänge. To make the company's visual identity visible, we also organized a guerrilla marketing. The outcome of the guerrilla marketing were then measured by calculating the number of guests during a certain period of time and also through a survey conducted in Borlänge.Graphic material, such as a graphic identity, business cards, feel good-cards, store signs, standing information folders to place on the tables and pavement board was created. Flyers and posters were also created for the guerrilla marketing.