The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

Some people who recovered from exhaustion disorder report that their lives feel more meaningful after the disease than before, despite residual symptoms and difficulties. This experience of increased meaningfulness has been linked to sense of coherence, SOC. The research question was whether individuals with exhaustion disorder at onset has a weak SOC, and if there is a general increase towards a higher SOC value ??during the recovery process. In a cross-sectional study, data were gathered on the SOC value via the SOC 29 form.

Detta examensarbete är en undersökning i kommunikation genom konst och design.Det är ett gränsöverskridande samarbetsprojekt vars syfte är att skapa en diskussion kring ett fortfarande tabubelagt ämne. Genom ett gestaltande arbete i textila material undersöks hur vi på ett kreativt sätt kan bidra till samhällsdebatten runt övervikt och fetma. Projektet resulterade i två textila verk som gestaltar den nya svenska kroppen. En textil skulptur i form av en överviktig dalahäst och en folkdräkt för den nya svenska kroppen. I vår gestaltning använder vi oss av dalahästen och folkdräkten som symboler för svensken.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The tick-borne disease bovine anaplasmosis is primarily caused by Anaplasma marginale. A variety of wild animals act as reservoirs for A. marginale, but the understanding of their role in the epidemiology of A. marginale is yet poor. This cross-sectional study was conducted to establish if proximity of wildlife affect the prevalence of bovine anaplasmosis in cattle.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Bakgrunden till denna rapport är att det sportvarumärke jag samarbetat med ville utveckla en modell av längdskidåkningsjacka som fanns i deras sortiment. Undersökningen gällde att identifiera förbättringspunkter på en dam- och herrvariant av denna jacka. Avsikten var att bevara plaggens design och genom förändringar i mönstrens konstruktion förbättra passform och rörelsefrihet, och därigenom plaggets funktion. Genom att konstruera, sy toiler och prova av dessa på provmodeller, har rörelsefrihet och passform kunnat utvärderas. Resultatet visade att viktiga punkter var raglanärmens konstruktion, böjningen av ärmen, kragens form, ärmhålsdjup och placering av skärlinjer.

The purpose of this essay is to give the reader an insight in the subject of torture. This is done through both an historical perspective and by showing how torture methods are used today, even though torture is prohibited by law. Many refugees who come to Sweden today have survived torture, and the trauma can cause multiple illnesses related to the tragic memories. In addition to physical damage many also suffer from depression and post traumatic stress, due to the experiences of torture.Together with the Swedish Red Cross we designed a questionnaire which was sent to politicians and elected officials. In the questionnaire we asked questions concerning knowledge of injuries due to torture and what treatment options these people have in Sweden.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

What affects Hiv in South Africa's different provinces? This thesis examines if education, unemployment rate, GDP per capita, and the literacy rate has any relationship with the Hiv prevalence. This is analyzed using theory and data in the form of a simple microeconomic model and an econometric regression analysis based on cross sectional data of the provinces of South Africa. The regression analysis shows that unemployment rate and education have significant effects of the Hiv prevalence in South Africa. The microeconomic model in the thesis indicates that when education is higher, individuals are more aware that the probability of being infected by Hiv is higher when the Hiv prevalence is high.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

Blodtrycksmätning är en viktig del i en sjuksköterskas arbetsuppgifter och då både manuell och digital blodtrycksmätning idag förekommer parallellt inom svensk sjukvård syftar denna studie till att undersöka om det finns någon skillnad mellan de uppmätta resultaten i dessa mätmetoder och beskriva denna eventuella skillnad. Undersökningen genomfördes på en kärlkirurgisk avdelning på ett sjukhus i södra Sverige under hösten 2009. Populationen bestod av 38 inneliggande patienter som följdes upp med totalt 65 blodtrycksmätningar. För att utföra undersökningen tillämpades Cross-over design med kvantitativ ansats. Resultaten visade skillnader mellan de två mätmetoderna då den digitala metoden uppmätte högre blodtryck än den manuella. Digital blodtrycksmätning visade genomgående högre mätresultat jämfört med manuell metod.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

Inledningsvis belyses generella faktorer som påverkar ansikts- igenkänning. Därefter läggs fokus på cross- race fenomenet, vilken studien syftar till att undersöka. Uppsatsen grundar sig på två hypoteser som båda berör förmågan till igenkänning av ansikten från den egna samt av annan etnisk grupp. I studien deltog två grupper (N = 63), kineser och svenskar som testades med ett bildspel uppdelat i två delar. I instuderingsfasen visades 21 ansikten, med jämn fördelning av asiatiska, afrikanska och europeiska ansikten.

The purpose of this study is to identify and make attitudes among social workers towards homosexual and bisexual people visible, examine how these attitudes relate to their actions in their professional role and how these attitudes and actions can be understood by theories of heteronormativity and power. The study is a cross-sectional quantitative survey in the form of a questionnaire completed by social workers. The result shows that there are two groups among the social workers. One larger group that reproduces a norm of acceptance toward homosexual and bisexual people and one smaller that reproduces a heterosexual norm. This reproduction of heteronormativity increases the risk for homosexual and bisexual people to be made invisible and treated more negatively in contact with social workers, which in turn can lead to worse health among the clients..