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.

The overall aim of this study is to clarify the situation in school for children with language disorder from the parents? perspective.Data were collected through five interviews with parents who have children of different ages and with various diagnosis within the language disorder spectra. A qualitative method based on a narrative inquiry was used and each interview was based on a interview guide with the following themes: the child?s difficulties, starting school, the school?s pedagogy, homework, action plans, participation and the future.Each story has its own themes, but there are also themes that are common in all interviews. One common theme in the parents? stories is that school has a lack of knowledge when it comes to language disorder.

In today's globalized world it is essential to achieve goal congruence within a multinational corporation despite the distances between the headquarters and subsidiaries. A case study has been performed to examine how control of sales units within a Swedish multinational corporation is achieved. Otley's framework has been used in the study to provide an overall picture of the control system where the analysis is based on five areas: key objectives and goal evaluation, strategies and plans, target setting process, incentives and motivation as well as information flows. To complement this framework, theories of convergence and divergence by Busco et al. have been used as well as theories of hierarchical control and self-control by Holmström.

Due to the new demands put upon combat vehicles of today the development quickly strives for-ward. With developers and experts across the globe working to meet the needs of tomorrows armies. The question we ask ourselves is what will be the characteristics of these vehicles. In order to be able to categorize combat vehicle and analyze its characteristics we use the principles of war. Based on J.F.C Fullers theory from the early 19 hundreds that anything can be analysed using these principles, through a modern interpretation of the Swedish army, we can categorise the present and future abilities of combat vehicles.

In the society of today more and more employees are reported sick due to illness caused by their place of work. A lot of employees are stressed in their daily work and because of that they get mentally exhausted. These common occurrences are a part of the psycho-social work environment and it is the employers responsibility to avoid them. To rehabilitate an employee is often very expensive and takes a lot of time. Focusing on preventing illness in the work environment, instead of repair when illness is a fact, is an advantage both for the employers and the employees.The purpose with this essay is to illuminate the responsibility that the employers have to prevent psycho-social illness in the work environment.

Approximately 20% of the milk within the udder of a cow is stored in the cistern and immediately available for milk removal, while activation of the milk ejection reflex is required for removing the remaining milk stored in the alveolar compartment. The aim of this literature review is to describe, evaluate and consider implications of the three different suckling activities that the calf displays during a suckling bout. In terms of milking, these phases are represented by pre-stimulation, stimulation during milking and post-stimulation. Pre-stimulation is commonly performed in order to induce the milk ejection reflex, whereby the hormone oxytocin is released and the alveoli in the secretory tissue are contracted. Time requirements regarding pre-stimulation must be considered in relation to lactation stage and milking interval.

The purpose of this paper was to examine how youths, age 18-20, experience the verdict to the probation service and how it affects their lives. We have examined the relation between youths and the probation service from a youth perspective, what kind of support and intervention they receive and how their surroundings react and respond on the verdict. Our research was based on a qualitative method consisting of individual interviews with eight youths and one interview with a social worker from the probation service. We have used Urie Bronfenbrenner's "the Ecology of Human Development" as our main theory and the conceptions labeling, participation and the key terms adversity and protective environment to analyse and comprehend the material. We found that all eight youths were satisfied with the probation service and the help they had received.

The purpose of this C-essay within the subject of religion is to form a notion as to how the attitudes towards women and their position in a theoretical biblical society might have been perceived, based upon a select number of texts from the first five books of the Bible (the Pentateuch).Since this essay was written under the framework of the teacher education programme, it is also integrated with the pedagogy subject. This manifests itself with the didactic reflection at the end of this essay, where I try to relate the subject of this essay to the teaching profession.The material, which consists of excerpts from the first and second chapters of Genesis, and aselection of the laws in the first five books of the Bible (from Genesis to Deuteronomy), wasanalysed according to an ideological model, where themes and patterns have been more important than specific word choices.The analysis showed that the views on women vary depending on who writes and who interprets a specific text extract, and the conclusion was that since laws reflect the society it is likely that they were created to improve women's status to make it as equal to the man's as possible.The didactic reflection offers suggestions for lesson plans on the themes gender, feminism andfeministic theology..

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The ambition with this piece of work, a collaborative project between a landscape architecture student and an architecture student, is to design a centre for art and culture at Lilla Stenshuvud near Kivik in Skåne in the south of Sweden. Though the project draws upon existing plans for an institution like this on the site, it has been independently developed and can thus be regarded as a project sufficient in itself. During the work-in-progress a proposal has been shaped which considers the existing landscape and emphasizes its characteristics. Great effort has been invested in the centre?s location, and thereafter the work has focused on finding an expression for the art centre that connects to the specific character of the surroundings in this part of Skåne.

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.

As the occurrence of obesity increases amongst young people, so increases the risk of more people suffering from heart failure as early as during middle age. The aim is to describe the life experiences of middle aged persons living with chronic heart failure. The literature study is based on twelve published, qualitative, and scientifically proved articles derived from MedLine and Cinahl using queries representing the subject, as well as from manual searching in ScienceDirect and LIBRIS. These articles have been analyzed from a life world perspective. Four main themes and four sub themes were identified from the articles' results.

Currently there is a controversial debate about that we must reduce our impact on the global warming; therefore both the Government and the local authorities have invested heavily in developing renewable energy in Sweden. The major development on the wind power market can be seen as a result of both the technological development and also on the decision that the Government took in 1996, which opened up the wind power market for private parties.This paper has aimed to examine the types of financial innovations that have arisen from the investments and financing of wind power on Gotland, and what these innovations can contribute to the future development of wind power.The problems that this thesis is based on is; what kind of financial innovations have occurred within investment and financing of wind power? How can these innovations contribute to the continued development of wind power on Gotland? The conclusion of this study shows that respondents and participants have defined a number of financial innovations that have emerged. Where some of the innovations only can be seen as incremental since they are based on continuous improvements, while others can be seen as radical as they are completely new for the context in which they operate. The study has also shown that Gotland has a great potential to produce more renewable electricity, but the development is dependent on the new power lines being built, in order to export electricity to the mainland..

Att föda barn är för många kvinnor en av de största händelserna i livet. Ett flertal faktorerpåverkar kvinnans upplevelse såsom smärta, kontroll och stöd. Att få kontinuerligt stöd underförlossningen påverkar både förlossningsupplevelsen och förlossningsutfallet i positivriktning. Det finns flera studier om förlossningsupplevelser men få som enbart fokuserar pånegativa upplevelser av förlossningen. Studier som beskriver vad kvinnor med en negativförlossningsupplevelse upplever skulle vara viktigt för att få en mer positiv upplevelse saknashelt.