This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

The purpose of my study is to give a good picture of what social media really is and how companies can make use of it, in their marketing strategy. It gets more important for every day that companies fully understand how social media works and how to act in the new digital channels. To be an updated marketer today, you need to fully understand social media and how it can be implemented in the company marketing strategy. This study gives you a snapshot over todays situation in the area of social media marketing.I have interviewed four different persons, who I believe have a great competence and are highly qualified for this kind of study. All of the interviewed persons work with social media marketing at a daily basis.

The aim of the following thesis is to examine if the ideology behind the copyright laws of today poses a threat to creativity and the cultural heritage. The organizations Association of American Publishers and Authors Guild are subject to an ideology- analysis which seeks to examine their ideological views on copyright and the possible threat to creativity such a view brings. The conflict between the two organizations and Google Book Search is used as a context where the ideology is being brought to light. Stanford Law School professor, Lawrence Lessigs work is used as theory and an alternative to the examined view on copyright. The result suggests that the organizations see copyright as the only effective incentive to creation and therefore they think stronger intellectual property laws are needed.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This study is about the importance of pictures to children's pleasure in reading. The aim of this study was to investigate pupils ' thoughts about the pictures in picture books. I wanted to find out if the pictures in the books are of importance to children's pleasure in reading and why. Also what types of pictures that create the pleasure in reading and why. Through literature, I see why it is important to read books and how teachers can create encouraging reading among children.

The purpose of this paper was to study how the death is described in some books for children and how the books may affect the readers. I chose five books where the leading character was a child who lost a close relative like a parent or a sibling. I asked the book questions like you would do at an interwiew.The main questions were:· What do the children think about the death?· How does the child react when it finds out that a parent or a sibling is dead?· What does the child think about seeing the dead person and how does it react at the funeral?· From what or whom do they find the strength to move on?· What support does the child have from people in the surroundings?· How may the books affect the readers?The results showed that the books give you an image close to the reality. The children had different ways to mourn.

The purpose of this thesis is to examine the usability of the Umeå University library catalogue Album. The aim is to evaluate the catalogue in order to establish if there are any problems that could be solved by modifying the catalogue. The following questions are answered: How should a good catalogue be designed? Which problems are common when using a library catalogue? Is Album user friendly? Are there any problems that occur when using Album and how can the catalogue be changed to avoid the problems? To answer these questions I have performed a usability test in which five persons, all students, got to carry out twenty tasks in the catalogue and talk about what they were doing and thinking while doing the test. This method is a usability method called Think Aloud.

Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.

The aim of this study was to examine the social relationships between children and librarians during reference interviews. Using qualitative interviews with five children's librarians I illustrate attitudes and behaviours during a reference situation which take place in psychological, social and even in pedagogical contexts. The literature review comprises studies of the reference interview with children and youth, a description of interpersonal communication and finally social interaction and dialog between teachers and pupils. The main result of this study was the demonstration of a dichotomy in modes of interpersonal communication. In one mode, the social frame is emphasized.

The aim of this Master?s thesis is to examine if the realistic youth novels of today can provide support and inspiration for its readers with the purpose of dealing with own difficulties. I have examined four Swedish novels from 2006 and studied in what way and from whom the young fictive women get advice and support. In the background section of the essay I have made studies of how it is to be a young woman in modern society. It also covers a historical perspective of the modern youth novel and presents studies based upon reading and reader-response theory of young people.

Då det inom fordonsindustrin blivit vanligare med allianser och samgåenden har jag i denna studie valt att undersöka interorganisatoriska relationer. Jag har valt att undersöka hur olika ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin. Då leverantörerna inom fordonsindustrin har fått ett större ansvar valde jag att undersöka ekonomistyrningsmetoderna utifrån leverantörers perspektiv. Ekonomistyrningsmetoderna som jag undersökt är target costing, open book accounting och information som underlag i ekonomistyrningen. De olika ekonomistyrningsmetoderna kan karakteriseras av antingen dominans eller ömsesidighet, därför blev det också intressant att undersöka vilka tecken på dominans och ömsesidighet som fanns.

Title: Along one and the same road - a study of the people behind some hand written song books from around the turn of the 19th century. It is based on some hand written songbooks found in homes along the small byroad in Kruse, Alva, Gotland. My own connection to the place is that I was born in one of these houses. During the summer of 2008 interviews were made with four people who live or have lived along this road themselves. Some of them have even lived in the same houses as the owners of the books.

Using a symbolic interactionistic analytical approach, this essay aims to study the socialisation of young women?s sexuality in treatment institutions for young women. Through qualitative interviews with staff members at said institutions, concerning their views on young female sexuality, and how they discuss sexuality with the young women in the institutions, my aim was to identify the socialisation of young women?s sexuality. I have also investigated how the staff experiences their own sex as an important factor in conversations about sexuality with young women, as well as the possible effect sexually mixed or sexually segregated institutions exert upon conversations about sexuality.

Hotell tillhör en bransch med svårigheten att skapa lojala kunder. Därför höjs kraven på hanteringen av mjuka värden, som kundtillfredsställelse. Genom att inkludera mjuka värden tillsammans med finansiella värden i en modell kan ledningen i hotellen balansera dem. Eftersom mjuka värden är starkt kopplade till personalens kompetens och motivation, är det svårt för en stor organisation som hotellkedjor att enbart lita till att företagsstrukturerna ska upprätthålla mjuka värden i organisationen. Den lokala ledningen har därför ett stort inflytande kring hur personalen och verksamheten närmast kunden hanterar mjuka värden.

BIM has been a trend in recent years when it comes to design and construction ofnew buildings. However, there has been less talk about what happens to BIM modelsafter the construction phase.This issue has been raised at the Forsmark construction documentation department.This thesis aims to look at how the information in a BIM model can be transferred tofacility management and GIS systems and thus add value, even after the constructionphase.Questions raises how such an exchange might look like and whether it is reliable.How should a claim be brought to planners for such an exchange to work.This thesis tested some of the most common methods for this kind of exchange ofinformation from BIM models to facility management and GIS. It was formats like IFC,Fi2xml and a database connectivity that was analyzed by a computer simulation of amodel provided by Forsmark. The model consisted of an existing office building atForsmark, modeled in Autodesk Revit.The results indicate that the formats tested require a precise plotting of the models.The loss of information that came to light in the simulation could be attributed tofailure modeling in Revit. Even such things as naming of areas must be consistent.