Syftet med uppsatsen är att studera sambandet mellan länders utdelningsmönster och corporate governance system samt förklara varför denna koppling ser ut som den gör med hjälp av den teoribildning som finns på området.Till undersökningen har tre EU länder valts. För att kartlägga ländernas utdelningsmönster har finansiell data insamlats för respektive lands samtliga noterade företag. Dessa data har sammanställts till tre nyckeltal gällande utdelningsnivå för varje land och år mellan år 1989 till år 2007.Det finns skillnader mellan länderna både beträffande corporate governance system och beträffande utdelningsmönster. De viktigaste faktorerna inom corporate governance som i uppsatsen visat sig haft störst betydelse för utdelningsmönstrets utseende är ägarstrukturen samt kapitalmarknadens struktur. Störst andel spritt ägande och starkast inflytande från aktiemarknaden återfinns i Storbritannien, följt av Sverige och sist Tyskland som tvärtom kännetecknas av ett mycket koncentrerat ägande och lägre påverkan från aktiemarknaden.

The purpose of this study is to illustrate if structural factors to welfare indicators and the internal organisation of handle social assistance in combination with dominating ways of living with their values and norms can be used to explain why the costs of social assistance are low in Säffle township. The character of this study is exploratory, though important aspects in this case was unknown. The empiricism come from descriptive secondary statistics and from qualitative interwievs with three inhabitants in Säffle, whom are experts which means they know the township of Säffle and it´s inhabitants well. Säffle has been studied from four perspectives, of which the first two have a top- or macroperspective. In the study appears two divergent pictures.

I denna uppsats belyses Polisen i Uppsala län ur ett varumärkesbyggande perspektiv med syfte att undersöka om teorier avsedda för företag i konkurrenssituation även kan appliceras på en offentlig myndighet. En kartläggning av Polisen Uppsalas arbete med personifiering av sitt varumärke i sociala media görs genom intervjuer, innehållsanalys och sekundärdata. Insamlad data avseende hur deras varumärkesbyggande stämmer överens med teorier om corporate brand, corporate brand personality och corporate brand personality traits avser besvara uppsatsens syfte. Resultatet visar att en stark koppling mellan Polisen Uppsalas varumärkesbyggande och uppsatsens teoretiska ramverk finns. I undersökningen framkommer att arbetet med personifiering är grundligt utformat genom Polisens värdegrund.

This study analyses how different companies offer customer support through social media andthe customer experience of it.Facebook emerged in Sweden during 2008 and today it has more than 800 million user acrossthe globe. Initially Facebook was created for individuals. However, over time, Facebook hasincreased its functionality to support the presence of companies as well. Today most companieshas got a Facebook page and through it, they can easily communicate with their customers.Customer support is one of the communication forms that Facebook is used for.1A questionnaire that received a hundred responses together with a survey of the differentFacebook pages was done in order to determine how the companies work through socialmedia. The results from the questionnaire and the survey was analyzed with different theoriesregarding corporate presence on social media and Facebook.The results shows that only a few people actually used Facebook for customer support butamongst the ones who did the majority thought it worked well.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

AbstractOil rich states all over the world share a common feature. They are less likely than other states, depending on other resources, to be ruled democratically. In this essay Saudi Arabia has been studied with the purpose of trying to find which mechanisms that lie behind why oil rich states do not have institutions or institutional change that promotes democracy.Saudi Arabia has the world's largest known reservoir of oil. The oil brings huge revenue each year to the Saudi Arabian government. Why have Saudi Arabia not developed democratically when their economic growth suggests that to be a natural step? Under the framework of historical institutionalism and path dependency theory, I have used process tracing trying to track the mechanisms behind Saudi Arabia's authoritarian rule down.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of the essay was to discover how homeless persons want to live. Does it matter what it looks like? The method used was a qualitative study including literature and 10 interviews with ten homeless persons, of which seven lived outdoors and three in temporarily residences. The central questions were the following:How do homeless people want to live?In what sort of houses do they want to live and where?How do they look upon their situation and their future?What obstacles can occur if they for example got an apartment to live in?Are there any proposals to solve the problems?Most of them had been living outdoors for five to ten years, perhaps more, and they were worried and sad about their future.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

The purpose of this paper is to perform an in-depth analysis on how the events that took place in Skandia AB during the end of the 1990s have been portrayed in media, and how this has affected the general debate concerning bonuses and incentive plans. The paper studies relevant newspaper articles published in Sweden?s largest business newspaper, Dagens Industri (DI), over a period ranging from 2002 to 2008. The major findings of this paper include that bonuses are widely used as incentives in Swedish companies and that the issue of bonuses as an incentive form has lead to a prevalent debate. Furthermore, the questionable events that took place in Skandia AB during the end of 1990s have affected the general debate concerning bonuses.

 AbstractDate:                                  2009-06-03Level:                                 Master thesis in Business Administration, 15 pointsAuthors:                            Branka Milencovici            Deniz SolmazTutor:                                Ulla PetterssonTitle:                                  The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem:                           The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation?  Purpose:                           The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method:                            The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

In an international perspective the Russian children s library is a unique institution, being solely committed to children up to 14 years of age. In Russia of today it is, however, being exposed to hard pressure as the economical and social conditions have changed dramatically since the collapse of the USSR. My interest lies in examining this change of living conditions for the children s libraries and how this in turn affect their work and role in the present state. In order to view this change in a longer perspective, I compare the situation for children s libraries during the time of communist regime with that of today using documents about and from children s libraries. I have studied its legal position and conditions, financial and political state, and how the modern society affects children and youth, especially their daily cultural life.

Archives Day is celebrated in Sweden on the second Saturday of November every year since 1998. The aim of this study is to examine how and why Archives Day is celebrated at five archives in the Stockholm region.My empirical material consists mainly of semi-structured interviews with archivists at five archival institutions in the Stockholm region. I have chosen to only interview archivists and not any visitors due to the time con-straints and the scope of the thesis. I have also examined how the goals stated in a government report are carried out in the work with Archives Day.The theoretical framework of the investigation is gathered from educational theory as well as archival theo-ry. For the educational approach I have used John Dewey?s theory of what makes an experience educational to examine whether Archives Day is an educational experience or not.