Syfte: Syftet med denna uppsats är att se hur redovisningen av bonus- och incitamentsprogram förändrats för åren 2003 till 2006, för de svenska börsbolagen som är listade på OMX Nordic Exchange Stockholm.Vi vill veta om det skett en förändring och om denna förändring beror på införandet av IFRS/IAS standarder år 2005, den Svenska koden för bolagsstyrning år 2005 eller Skandiaskandalen.Metod: Denna studie är till stor del av deskriptiv karaktär, då vi valt att genomföra en dokumentstudie. Vi har vidare valt att tillämpa en öppen ansats, genomfört en longitudinell undersökning och använt oss av metodtriangulering för att på bästa möjliga sätt uppnå syftet med studien.Teori och regelverk: Vi har valt att tillämpa Corporate Governance och Agentteorin. Vidare har vi använt oss av svenska och internationella regelverk, dessa är IFRS 2 samt IAS 19. I denna studie har vi även valt att tillämpa den svenska koden för bolagsstyrning.Empiri: En granskning av 116 stycken årsredovisningar har gjorts och dessa har vi noggrant redogjort för i resultatet, analysen och i undersökningsmallen.Slutsatser: Vår undersökningar visar att rörlig ersättning inte påverkats av några förändringar alls. Optionsprogrammen har inte förändrats över den valda tidsperioden.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.

De senaste åren har den internationella turismen ökat explosionsartat och den förväntas fortsätta öka på samma vis. Detta medför både positiv och negativ påverkan på destinationen och för lokalbefolkningen. För att turismen skall vara långsiktigt hållbar är det viktigt att inbegripa turisternas perspektiv på destinationspåverkan. Tidigare forskning har främst varit fokuserad på lokalbefolkningens syn på turismen, och därför behövs vidare forskning från turisternas synvinkel.Föreliggande uppsats har som syfte att undersöka hur svenska turister uppfattar destinationspåverkan inom de tre hållbarhetssfärerna ekonomi, sociokultur och ekologi. Vidare syftar uppsatsen till att undersöka eventuella skillnader i upplevelser mellan de två turistgrupperna massturister och alternativturister.Undersökningen har gjorts med hjälp av en enkätundersökning administrerad på Internet.

AbstractTitle: Crowdsourcing ? What motivates students to participate? Level: Bachelor thesis, 15 credits. Authors: Sara O?ra?s & Tomas PetterssonSupervisor: Martin AmsteusDate: June 2013 Introduction: More and more companies realize the importance of using external resources to generate the best possible developmental outcomes for their particular business. The probability that all the smart people work for your company is not very big, therefore it is wise to use the public and take advantage knowledge, ideas and expertise of the public. Crowdsourcing is when a group of people is challenged to solve a problem for a company or to generate solutions and innovative ideas in exchange for compensation. A key issue is the question of what motivates individuals to participate in crowdsourcing.

Stockholms- och Uppsalaregionen tar sitt dricksvatten från Mälaren och dess tillflöden. Med ett varmare och fuktigare klimat, vilket är ett scenario i framtiden, kommer troligen kolhalten i vattnet att öka vilket kan leda till att nuvarande reningstekniker måste utvecklas. Organiskt material i dricksvatten kan orsaka en rad problem så som desinfektionsbiprodukter, biologisk tillväxt i distributionssystemen samt även dålig lukt, smak och färg. En lovande metod för rening av organiskt material har visat sig vara anjonbytaren MIEX® (Magnetic Ion Exchange resin process).Syftet med detta projekt var att utvärdera MIEX® förmåga att rena vatten från löst organiskt material (DOC), då anjoner (Cl-, HCO3- och SO42-) som kan konkurrera finns närvarande. Detta gjordes genom experiment med vatten som innehöll olika kombinationer och koncentrationer av de fyra ovan nämnda jonerna.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

Syftet med uppsatsen var att undersöka varför bloggare bloggar och varför bloggare använder sig av affiliate programs. För att svara på syftet har både kvalitativa och kvantitativa metoder använts. Den kvalitativa datan samlades in genom 15 telefonintervjuer med bloggare som använde sig av affiliate programs och en enkätundersökning genomfördes som ett komplement till den kvalitativa studien. För att genomföra den här studien och få tillgång till respondenterna var det nödvändigt för oss att bli bloggare. Genom vår blogg kunde vi kommunicera och bli accepterade av bloggarna och på så sätt bli en del av ?bloggkulturen?.

The Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.

The Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.