Rapporten syftar till att belysa och analysera den svenska lagstiftningen som har kommit kallas lärarundantaget ur ett mikroekonomiskt perspektiv. Lagtexten reglerar patenträttigheter främst mellan enskilda forskare och högskolor. Syftet med analysen är att kommentera eventuella ekonomiska effekter på utformningen av system för ersättning och dess effekter på incitament att bedriva forskning. Ett resonemang om effektiv riskdelning vid kontraktsformulering förs även. Rapporten bygger främst på ekonomisk litteratur och artiklar publicerade i tidningar med ekonomisk anknytning.

Det finns olika teorier om hur moraliskt ansvar bör tillskrivas, och hur människor faktiskt verkar tänka vid tillskrivande av moraliskt ansvar till andra. Denna rapport utreder vilken betydelse kunskapsvillkoret har vid tillskrivande av moraliskt ansvar. Hur medveten en agent måste vara om konsekvenserna av sina handlingar för att anses ansvarig undersöktes med en experimentell studie. Undersökningen genomfördes med enkäter och totalt 350 personer deltog. Resultat visar att agenter kan tillskrivas ansvar för konsekvenser av sina handlingar de saknar kunskap om dessa konsekvenser.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

The aim of this Masters thesis is to investigate if the ideas of the realistic tale in Swedish literature for children can be identified by examining four books for children. The four books are all published between the years 1965 to 1975. The methods used to identify the ideas of the realistic tale are the concepts of alienation and antiestablishment. By using the theory of true and false consciousness represented by Diderichsen and the theory of Socialisation by Giddens, two questions are addressed. The questions are if the ideas of the realistic tale develop a true or a false consciousness.

The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.

As a pet owner you are likely to someday face the decision to euthanize your pet and as a veterinarian or veterinary technician you are the one to perform this euthanasia. The reason for euthanasia may be depending on the animal, for instance illness, age and behavioral problems or depending on the needs of the owner or the society, so called convenience euthanasia. Many different euthanasia methods can be used when putting an animal to sleep. The method preferred in animal hospitals is pharmacological euthanasia either by inhalation of anesthetics or by injection of a euthanasia agent. If the pet owner wishes to be present during the procedure it is important to prepare him for what will happen. Many animals are sedated before the euthanasia in order to reduce anxiety and to ensure a softer transition between life and death. The euthanasia agent can then be administrated for instance intravenously or intraperitonealy.

Syftet med denna uppsats är att översätta och lokalisera samt utvärdera en chatt från svenska till engelska. Chatten utgör en social konversationsmodul, med en virtuell agent i ett matematiklärspel. Chatten är implementerad med AIML, som representerar indata- och utdatayttranden med mönster, bestående av ord, fraser eller meningar. Översättningen innebar att översätta dessa mönster i en ordlista. Denna användes sedan för att generera en ny AIML-representation på målspråket, det vill säga engelska.

During installation and operation of a geothermal heat pump system leakage of an antifreezing agent can appear in a borehole and leak out in surrounding groundwater. To guarantee high quality drinking water for generations to come Sweden has dedicated some areas as water protection areas. The local authority gives permits for the installation of heat pump systems within water protection areas. Before giving a permit the local authority makes an evaluation of the risks involved in installation and operation of the system within the area. By keeping a certain distance between the protected object in the area and the heat pump system the risk of polluting the protected object with an anti-freezing agent can be reduced.This thesis makes a comparison between three different methods of calculating an appropriate distance between the protected object and the heat pump system.

Sedan början av 1990-talet har både antalet VD-byten och andelen institutionellt ägande konstant ökat. Tidigare studier visar på att ägarstrukturen i bolag påverkar frekvensen varmed VD:ar byts ut. Däremot har det inte genomförts någon svensk studie avseende sambandet mellan VD-byten och institutionella ägare. Syftet med denna uppsats är att undersöka huruvida institutionella ägare i svenska börsnoterade bolag under tidsperioden 2001 till 2009 påverkar VD-byten. För att besvara syftet har en kvantitativ metod valts.

SUMMARYLevel: This is a final thesis for a bachelor degree in Business Administration. The thesis is oriented in the field of marketing and written at the University of Gävle.Author: Niklas EnlundDate: January 2014Tutor: Lars -Johan Åge, Jonas Molin & Jens Eklinder - FrickTitle: Intermediaries pursuit to achieve customer satisfaction - A study in how the agent works with factors to achieve customer satisfaction against two opposite parties.Purpose: The purpose of this thesis is to analyze the intermediary perspective how different factors affect the intermediaries working method to achieve customer satisfaction against two opposite parties.Research question: How do real estate agents work with the four factors; informant, routines, intentions and competences? That is how real estate agents can work; like a good informant, after good practice, bringing together the parties intentions and with their skills. How does the real estate agent work with the factors related to the theories connected to the four factors? Are any of the factors more commonly used by real estate agents?Method: The thesis is based on a scientific theory in the field of marketing and focused on the topic how the agent is committed to achieve customer satisfaction against two opposite parties.

Aim: The aim of this thesis is to through a survey, gain information about the tenant owners knowledge concerning their own and the real estate agents rights and obligations, this to elucidate one of the factors we think play a big part in the general publics dissatisfaction about the real estate agents and the negative picture painted of them in media today. By throwing light on the assumed lack of knowledge in this area we hope to contribute to improve the information communicated to the customers so that they can feel safer when consulting a real estate agent in this matter.Our main question in this thesis is: How much knowledge does tenant owners and tenant owners to be have concerning the division of responsibilities when it comes to selling and buying a tenant owned flat and what problems can the presumed lack of knowledge in this area lead to?Method: We have used a combination of qualitative and quantitative methods. Data has been collected through a survey which we have put together and analyzed both based on the results we got from the survey but also based on the reactions we received from the participants. The results are presented both in text and in diagrams.Result & Conclusions: The results we got from the survey indicate that the knowledge among our participants is much worse than what would be desired.

Purpose: The purpose of this paper is to research and analyze how the establishment in new markets of small and medium Swedish fashion companies can be made more efficient from a network perspective. Methodology: The researchers have decided to take a phenomenological standpoint and undertake an exploratory study in order to gain understanding of the phenomenon of market entry and the use of networks. The researchers have chosen to undertake a qualitative study and to adopt an abductive approach. Two ?case companies? have been chosen which are Filippa K and House of Dagmar.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

Denna undersökning är en kritisk textanalys av fem nyhetsartiklar skrivna av Nathan Shachar, Dagens Nyheters utrikeskorrespondent i Mellanöstern. Analysen är en undersökning av hur ansvar, här undersökt i termer av ergativitet, fördelas mellan parterna Hamas och Israel. Syftet med analysen är att ta reda på om en part tillskrivs mer ansvar än den andra för den pågående konflikten i området. Resultatet visar att Hamas i texterna är en drivande och påverkande deltagare, dubbelt så ofta som Israel. Hamas är också utsatt för påverkan dubbelt så många gånger som Israel.