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.

How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

Around 30,000 people in Sweden suffer stroke every year, out of which about 12,000 end up with language difficulties, aphasia. Behind every person with aphasia there are significant others whose lives are also affected. Studies of how aphasia affects the health of these people are few. The overall aim of the present study was to examine how significant others of people with aphasia perceive their life situation, and how their quality of life is affected by the illness of their partner. Spouses of people with aphasia were contacted through aphasia groups and the Swedish Aphasia Association.

The linear televison have dominated the supply of moving pictures, but this is about to change with the possibility to consume it via the Internet.I n this thesis we have studied how the two Swedish tv-network companies, SVT and TV4 are working with their web TV and if their online services have affected the linear TV. To limit the size of the study we chose two network companies that provide the most popular tv channels and web services in Sweden. To gather data from these two companies we conducted qualitative interviews with people at the networks. We came to the conclusion that SVT and TV4 doesn't find that their web TV services (called SVT Play and TV4 Play) are competing with the linear TV. They rather regard them as assets to broaden their services.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

ABSTRACTThe aim of this study is to look into how ex-offenders experience that stigmatization and labeling- processes might affect their possibilities to create an integrated and adapted life in society. It is also of interest to study how and if the interviewees experience their self-image to be affected by these processes. Our research-questions are:-          How do ex-offender males experience stigmatization and labeling-processes to impact their possibilities when trying to re-integrate into society?-          Do ex-offender males experience their self-image being affected by stigmatization and labeling-processes? If so, how are they affected? In order to achieve this we interviewed members of the organization KRIS in Örebro, where we selected males over 23 years of age with a prior prison sentence. The study is based on the labeling-theory of Howard Becker as well as the stigma-theory by Erving Goffman.In the conclusions derived from the results we found that the interviewees experience a more distinct and obvious stigmatization and labeling from authorities such as the police and the legal system, than that from other people in society.

Rhodesian ridgeback is a dog breed that originates from southern Africa. The characteristic ridge (a dorsal ridge where the hair grows in the opposite direction to the general coat) is shared with an Asian breed, Thai ridgeback. The origin and inheritance of the ridge has been examined and defined. The ridge-mutation is a duplication that contains four complete genes, FGF3, FGF4, FGF19 and ORAOV1 and the 3´-end of CCND1. The ridge is inherited as an autosomal, dominant trait and predisposes for Dermoid sinus (DS), a disease that develops during embryogenesis.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

The purpose of this study is to, based on qualitative interviews with managers and group interviews with care providers, understand their interpretation of integrity and also their scope for action to satisfy disable people?s integrity at sheltered housing for adults. The questions of this study are: How do the managers and the care providers interpret the concept of integrity? Which scope for action do they have to satisfy the integrity of disabled people? Method: Individual ? and group interviews have been used as methods to gather empirical data. Theory: The theories of scope for action and integrity as a theoretical conception have been used to analyze the empirical material.

Over the past thirty years, the living conditions of intersex people have received attention both in Sweden and internationally. A particularly intense debate has emerged from a human rights perspective, focusing on medical interventions and treatments performed on children with intersex variations. These procedures are often carried out at an early age without the child?s consent. Several UN committees have highlighted that such interventions risk violating fundamental human rights, including the right to consent, protection against torture and inhuman treatment, as well as Article 3 of the Convention on the Rights of the Child: the principle of the best interests of the child.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

According to the immigration service forecasts Sweden faces large refugee influxes in the coming years. This means that educators in the kindergarten, preschool and school, will meat children from the war torn countries. In this study, the purpose is to find out the educators different conceptions of war-affected refugee children, because my theory is that their beliefs influence their actions. I wanted to get answers to their beliefs about the difficulties or challengers that children and educators may be faced with. Furthermore, I wanted to know what educators envisioned about their own role?s importance to the war affected refugee children and their perceptions of the Swedish culture, environment, language and school.

For Swedish companies to compete with low wage countries, developments in theproduction industry moved towards streamlining the entire company. One of themost effective ways for a company to streamline their operations is to review theirproduction. All companies have processes in their production that add no value tothe product. In order to compete, they must be eliminated.The purpose of this report is to reduce work in process (WIP) in the flow ofbashus at Volvo Powertrain in Köping. The aim is also to try to find reasons whyVolvo Powertrain feel that they have problems with the storage principle First in-First Out (FIFO).To meet the objective, empirical studies were conducted at the company whilethe literature in the area was studied.

In today's society, more and more people traveling with transports such as trains and buses. With this type of travel it often exists waiting at stations that in many cases perceives as negative. Previous research demonstrates that distraction can get people to experience the waiting as less negative. This paper aims to examine how waiting can be affected by distraction, and if it is possible to use a second type of waiting as a distraction. The authors have chosen to focus on travelers who are waiting.