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 increased competition in e-commerce puts pressure on e-businesses which makes it even more important to influence the visitors on their e-commerce sites. An often overlooked marketing tool is atmospherics. With the increased focus on e-commerce from both traditional and new e-businesses this marketing tool becomes even more relevant. The aim of this thesis is to investigate how the atmosphere on an e-commerce site influences the customers' thoughts, emotions and behaviors. We examine the effects the level of stimulus on a website has on the customer's emotions, attitudes, intentions, behaviors as well as the relationship between these variables.

Thee purpose of this study was to examine what helps in counseling against women victims of domestic violence, and how to identify empowerment in their experiences? It is a qualitative study using semi-structured interviews where the collected material is based on five interviews. The group we studied is victims of domestic violence who had taken part of counseling. The interviews were based on an interview guide that sought answers to women´s experience of counseling. The interviews were analyzed with the help of theories of support, domestic violence and empowerment.

The aim of this descriptive literature study was to describe the patients? experience of the need for social support and the choice of coping strategies during treatment for eating disorders. Further, the authors wanted to describe the relationship with the parents and also to highlight the caring relationship between nurse and patient. Results that came to light, concerning the patients? experience, were that patients with eating disorders, in a majority of studies, indicated a deficient social network.

Marketing is an important tool for companies to use in today?s consumptions society, to reach out with products and services. The message that has been sent out is also important, because the message can be distort or reach wrong customer group. Above all this the competition and the struggle round the customer?s increases and it has become more common that the customers tend to be less loyal towards the company.

Customer relationship Management (CRM) ämnar hjälpa företag att förstå kunders beteenden för att möjliggöra förvärvandet av nya kunder, underhålla befintliga relationer samt skapa lojalitet. Förståelsen för hur företag bör hantera kundrelationer har fått stor uppmärksamhet under de senaste åren vilket har utmynnat i relationsmarknadsföring på one-to-one nivå. ICA är det enda företaget inom den svenska dagligvaruhandeln som erbjuder sina kunder skräddarsydda, individuellt anpassade erbjudanden. Denna uppsats syftar således till att undersöka hur ICA använder CRM i ett försök att skapa mer lönsamma kundrelationer genom one-to-one marknadsföring. Studien genomfördes huvudsakligen genom intervjuer med två nyckelpersoner inom CRM på ICA.

Few studies enlighten the problem associated with the dialectical relationship between adults and adolescents and how that affects the construction of identity for adolescent?s, in relation to two areas that are closely bordering to each other but differs socioeconomically whereas one area is much weaker on resources than the other. These two areas is Högberget and Haganäs, which are situated in a larger city in Sweden.For us to be able to enlighten this problem we have chosen to use an inductive research approach so that we can explain how adolescents construct their identity and how the organized spare time, in addition with the influence of adults, impacts on adolescents construction of their identity.Therefore we have used interviews as method, both group and individual, so it can regulate which theories that influence our study. The two theories that wires through the entire study are firstly Peter L. Bergman and Thomas Luckmanns theory on social construction where the idea is that the human being is an active social being that constructs its own reality.

Sweden has had laws protecting nature for about a hundred years. In this paper the views of nature and the values that serve as a rationale for protective measures are analyzed as results of a social process characterized by the dialectic relationship between institutions and discourse. Critical discourse analysis (CDA) is used to study this relationship and the discursive practices used by institutions, which reproduce or reshape views of nature that define the relationship between society and nature. Institutional design contributes to shaping discourse in the field of nature protection, while being originally shaped by discourse. In Sweden, the national park is an institution that reproduces a view of nature as the wild and untamed opposite of society, and the natural reserves reproduce a view of nature as holder of a multi-faceted set of values intertwined with society.

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

Syfte: Syftet med studien är att studera hur ledare jobbar för att åstadkomma ett kundorienterat klimat på en arbetsplats med ett provisionsbaserat lönesystem.Metod: En kvalitativ metod har använts i den här studien. Semi-strukturerade intervjuer gav oss det empiriska underlaget som analyserades med hjälp av den systematiska, strukturerade och abduktiva metoden Well-grounded theory. Resultatet presenteras i empirin med hjälp av mönster som upptäckts.Resultat & slutsats: Vi har överlag kommit fram till att praktiken i stora drag stämmer överens med teorin. De intervjuade ledarna har en överensstämmande uppfattning om kundorienteringens innebörd, men har vissa skiljaktigheter i bland annat deras syn på provisionens inverkan. Ledarens roll ansågs även i praktiken vara avgörande för att de anställda ska vara kundorienterade.Förslag till fortsatt forskning: Studien har utförts med inriktning på enbart fastighetsmäklarbranschen.

For the last 50 years the amount of available consumer goods has exploded in number, due to improvements in production and technology. The problem is that the overall sales of many categories are stagnant and retailers are unwilling to grant the categories more shelf space. Therefore many categories are crowded with products and hard for consumers to navigate in. The purpose of this paper is to examine the effects of an assortment reduction on several variables relating to assortment perceptions, customer satisfaction and store choice. The study was carried out as an experiment with 127 participants.

I den konkurrensutsatta bankmarknaden har det blivit viktigare att utveckla kundrelationerna då det är ett bra sätt att differentiera sig från varandra. Avsikten med studien är att förklara och analysera vilken inverkan demografiska faktorer har på lojalitet.I teorin har det framförts en presentation på relationsmarknadsföring och dennes betydelse i dagens samhälle. Efteråt har vi utifrån tidigare forskning beskrivit oberoende variabler som kundnöjdhet, förtroende, kommunikation, engagemang, kompetens och beroende variabeln kundlojalitet. Därefter har en presentation av demografiska faktorerna kön, ålder, inkomst och kultur framförts. Dessa faktorer har varit basen för utveckling av vår undersökningsmodell.

Titel: Hur påverkar kontantlösa banker relationen till kunderna?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Sofia Ågren och Nanette BrorénHandledare: Per-Arne WikströmDatum: Juni 2013 Syfte: Syftet är att belysa hur förändringen med bankernas kontanthantering i Sverige påverkar relationen med deras kunder med anseende på kundernas syn till de nya bankkanalerna. Metod: Denna uppsats har genomförts med en kvalitativ metodansats, detta på grund av att vi ville få en djupare förklaring och förståelse till det fenomen som vi studerade. Vi valde att utföra sju intervjuer med personer på sju olika bankkontor. För att samla information till empirin använde vi oss i denna studie av semi-strukturerade intervjuer, där frågorna som vi ställde till respondenterna var ganska öppna. Detta valde vi eftersom att vi ville att respondenterna skulle få mer rum för att fritt kunna framföra det som de ville ha sagt, att vi då inte skulle styra dem särskilt mycket i deras svar.

Transfer of undertaking or business is a complex fact. It requires many aspects to be takeninto consideration. For there to be a transfer of undertaking or business, it has to be a stableeconomic entity that after transfer has retained its identity. The provisions regarding transferof undertaking or business is found in the transfer of undertaking or business directive,6 b § LAS and 28 § MBL.An employee?s employment is automatically transferred to the transferee.

The depth-to-water-index (DTW-index) is derived from digital elevation models (DEM) to map soil wetness, in terms of distance from soil surface to the ground water table. The aim of this GIS based study was to investigate the existence of a relationship between DTW-index and forest site productivity (SP). The belief of such an assumed relationship was based on knowledge that the ground water level is related to site properties that can either promote or impede tree growth. Data primarily comprised rasters of the Krycklan catchment in northern Sweden and depicted DTW-index and a laser scanned vegetation height. The 100th height percentile of each pixel in the vegetation raster was assumed to mirror the top-height, letting it act as a relative measure of SP within a delineated area of equal stand age.