This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.

The world?s population reached more than 6.9 billion people in July 2011. It is expected that the population growth during the next 40 years will take place mostly in low-income countries and the population increase will be 2.3 billion people during 2011-2050. A rapid urbanization is also expected to result in 57.7 per cent of Africa?s population living in urban areas in 2050.

The purpose of this essay is to examine how a newly built library and an old library from the sixties work out of an experience and feeling oriented view. Are the fundamental conditions of an old library compatible with the library standards of today? To be able to carry out this examination we have chosen two rather small Swedish libraries. One is the public library of Hässleholm, which opened in the year 2000, and the other is the public library of Kristianstad opened in 1965. The material used to attain the purpose of the study consists of literature studies and qualitative observations and interviews.

Early Swedish films from the 1910?s and 1920?s are not only an important part of Sweden?s cultural heritage, but also an important part of the international film heritage. This period is often refereed to as the golden age of Swedish film history. Despite this fact, the possibility to watch Swedish films from this period is very small and the main purpose of this thesis is to examine why the availability of these films has such low priority in the Swedish film policy and at the Swedish Film Institute. With the use of policy analysis, I study governmental policies and policies from the Swedish Film Institute for early Swedish films and seek to identify the policy problem and its different parts.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

The following essay examines if five Swedish textbooks aimed for religious studies in upper secondary school might show similar flaws to those presented by the Swedish Schools Inspectorate in their review of religious studies conducted in 2012. The method used in this essay is a qualitative study of Swedish textbooks influenced by Lantz definition of wide and thin ethics. This in practice means that I have analysed the five Swedish textbooks using thin and broad ethics while conducting the analysis of the five. The purpose of the essay was to see if the flaws presented in ?Mer än vad du kan tro? regarding ethics and moral education might be present in Swedish textbooks as well.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

 ABSTRACTThis study focuses on immigrant women in Sweden and how their perceptions of resource loss may affect their motivation to learn Swedish. Focus group discussions were conducted with immigrant women who partake in a Swedish language learning project. Their Swedish language skills were very limited, and all of them had no or very few years of elementary level education. Results of the study suggest that the strongest motivator to learn Swedish is its potential role in facilitating everyday activities.    .

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Purpose: The purpose of this study is to increase the understanding of the recruitment process and its complexity. The study also aims to examine whether there are any problem areas with a recruitment process which is emotionally based and if so, how these can be resolved. Four issues have been presented, in regard to solving the study?s purpose and problem definition.Theoretical framework: The chapter begins by briefly illustrate the concept of employee turnover and the economic aspects a staff turnover can bring. Thereafter, the importance of a formal preparatory work for recruitment is presented.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.