Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

In this thesis we investigate the level of deliberative democracy in the current implementation of the 24/7 Agency in the local government. We are interested in how the combination of the two seemingly opposing ideals of Demokratiutredningen and the 24/7 Agency is solved. Our analysis is based on interviews with civil servants from three kommuner in Skåne and a schematic overview of their websites. As a theoretical framework we use New Public Management Theory, Deliberative Democracy Theory, and Citizen Theory.We have found that the local 24/7 Agency is initiated and implemented by public servants. Their experiences and worldview is mirrored in both process and result.

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.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

Vi har gjort en fallstudie som utforskar hur ledarskapet påverkar och påverkas vid entillämpning av ISO 14001, samt hur tillämpningen av standarden är utformad påstudiens företag. Analysen har genomförts med hjälp av institutionell teori somteoretisk referensram. Vi kom fram till att ISO 14001 inte leder till eninterorganisatorisk homogenisering mellan olika företag, inomsamhällsplaneringsbranschen som vårt fallföretag agerar i. Vidare fastslog vi även enparadox i utformningen av ISO 14001-systemet hos företaget; otydliga istället förtydliga krav ökar chansen för att behålla certifieringen. Till sists kom vi också framtill att ledarskapets svårighet att kommunicera aktörernas rätt att översätta ISO 14001i sin praktik, beror på att ISO 9001 och ISO 14001 hos vårt fallföretag är utformatsom ett gemensamt system.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

The purpose of this study was to examine social workers apprehensions about institutional placement of youths and what determines when these proceedings are used. When research not always shows that institutional placements lead to positive changes for youngsters, we wondered how social workers act on their assessment to institutional placement. We wanted to find out if the social workers meet any dilemmas along the way. To find out about that we used qualitative interviews with ten social workers, who worked in social service and came from different places in the southern parts of Sweden. To analyze our material we used the theory of human service organization and street-level bureaucrats work situation.

The purpose of this thesis was to examine relevance of the proposition made by new insitutionalists about institutional and technical environment. This proposition originaly made by Meyer & Rowan (1977) has two core assumptions: The first is that all organizations are controlled by combinations of types of demands; technical demands for efficient production and institutional demands to adept to cultural and normative expectations. The second assumption is that there exists a few organizations dominated almost entirely by one typy of demand. Organizations dominated by institutional demands are said to live in an institutional environment, while technical organizations is said operate in a technical environment. This thesis has examined if these assumptions are still applicable in describing organizational interaction with the environment.