The purpose of this thesis is to investigate if elementary school teachers are a vulnerable professional group and if elementary school teachers should be mentally prepared for abusive treatment. Thus determine whether the reduced possibility for certain professionals such as police officers and order guards to obtain compensation for abusive treatment also shall apply for elementary school teachers.To reach that purpose, first the concept of abusive treatment and how compensation for abusive behavior becomes topical have to be straighten out. Then follows an analysis of both the lower possibility to obtain compensation for abusive treatment, but also how elementary teachers can be mentally prepared abusive treatment.It turns out in the conclusion that elementary school teachers are considered vulnerable in relation to the specifications of their work environment and because of that elementary school teachers must be deemed to have knowledge of that they may be subject to abusive treatment. Therefore I believe that elementary school teachers as certain professionals like police officers and order guards may not be granted compensation for every situation of abusive treatment, a lower limit must apply..

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

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..

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

This study is an investigation of how fa?adism can be understood as an act of conservation and compensation in Sweden, through the definition of fa?adism as the act of retaining or reconstructing an existing fa?ade with the construction of a new building behind the fa?ade. The study is executed through an investigation and analysis of the definition of fa?adism, arguments for and against fa?adism related to authenticity, and through an analysis of how current legislation, policies and charters regarding conservation and/or compensation can support or counteract fa?adism. The first part of this study is executed through a literature study of fa?adism on an international level.

The purpose with this essay was to analyse the view of parental leave in the public and private labour market. How does the economical compensation affect the parent's use of parental leave, with focus on the fathers "earmarked" months? Were there any differences in private companies and public organisations? We chose to look at past research and theories about father/men's usage of "60 day parental leave" from a point of gender and equality perspective. In regard to our questions we preformed qualitative, semi structural interviews. We picked people at random to interview at both private companies and public organisations that had or had not extra economical compensations except what the social insurance office paid during parental leave.

Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company?s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it?s affect on work motivation.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

The last few decades the development in the field of electronics has been huge. The components performance gets better at the same time as the manufacturing cost decreases. Many of the design moments that have to be done, are done automatically today, but it can get better. Especially for analog circuit design.At Electronic System in Linköpings universitet, research is in progress to develop a tool that can design analog circuits in reasonable time. It means that it has to size the components (transistors, resistances, capacitances etc), so that the circuit can fulfill the performance requirements.

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.