Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

University of ÖrebroDepartment of social SciencesSociology, Contnuation Course, 61-90hp.Essay 15hp. Spring 2008Title: Who is resbonsible? A soceityscientific discussion about burnout.Author: Emilie FuchsAbstractThe purpose with this essay is to do a critical comparation between two different perspectives, burnout as an individual problem and burnout as a social problem. The first perspective states that the individual itself is responsible for her sickness while the second perspective states that the society and foremost the labour market should work in order to prevent people from beeing burned out. With that purpose in mind I want to enlighten and hopefully bring up the topic for discussion.The essay is based upon the following questions:? How can you sociologically understand the labour market of today?? How can you understand burnout in an individual context?? How can you understand burnout in a social context?By studying and reading four books, I have presented the two different perspectives of burnout.

The purpose of this paper is to examine how gender in Islam and Hinduism are described in textbooks for high school. The study was conducted using a qualitative content analysis and also using a feminist gender theory and postcolonial feminist theory. All textbooks are written or revised after 2011 when The Swedish National Agency for Educations? new curriculum came into force. Previous research in this area shows that it is most common that gender is treated in isolated parts within the chapters, but that there are textbooks that allows the gender perspective permeate the entire text.

This is a sociological jurisprudence study which focuses on "child perspective" in Law of Support and Service with Certain Functional Impairments, LSS. The purpose of the study was to clarify the meaning of child perspective in LSS and analyze it in relation to practice. The study was conducted with mixed strategies combining qualitative and jurisprudential methods. Both LSS and Law of Social Welfare, SoL, were studied. Social workers from dirrerent muncipalities in Sweden were interwiewed.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

Industries with energy costs as a large proportion of their total costs are greatly affected by the instruments deployed to cope with the Swedish climate and energy policy goals. With energy costs representing more than 30 % of the total costs, tomato cultivators are one of the affected industries. In order to remain competitive with other countries, a more resource- and cost-efficient cultivation of tomatoes in greenhouses is desirable in Sweden. Based on the concept of industrial symbiosis, this study investigates the prerequisites for a resource-efficient production of locally grown tomatoes in Sweden through the utilization of low grade industrial waste heat. The study is based on the foundry industry as the supplier of waste heat.To investigate the environmental, technical and economic potential of the exchange of waste heat, a comparative life cycle assessment, an inventory of the supply of industrial waste heat in Sweden, a compilation of potential technologies for the recovery of low grade industrial waste heat for heating greenhouses and a comparative life-cycle cost calculation were carried out.

In Sweden the social assistance from a historical perspective, has been a part of the social legislation, since the 18th century. In that time called poor relief. Through the centuries this has established the social assistance we have today. With focus on the child, we have attempted to illustrate how the social workers consider the child perspective when they are dealing with the social assistance. We wanted to get a view of how the social worker reasons about needs the children have and how they can see that the benefit has been provided for.

The title of this essay is ?Collaboration between social services and schools?. Research shows that many children and youth who are badly treated are not noticed and do not receive the help that they need. This could be due to the lack of collaboration between different authorities and professionals. The purpose of this study is to describe and analyze how the social services and schools are collaborating in terms of children and youth who are badly treated or is at risk of being badly treated and to identify what factors make collaboration possible and hinder it.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The purpose of this study is to examine which factors played an important role in the food price crisis of 2007-2008. Theories used are Microeconomic theory, explaining changes in supply and demand, and Macroeconomic theory, explaining the impact of changes in exchange rate on prices. A theory regarding speculation is also used to explain the impact of speculative activities effects on price. The method used is multiple regression analysis in order to determine the effects which ethanol production, oil price and dollar exchange rate had on the surge in the price of corn, rice and wheat.The data used is in monthly observations during the period 2005-2008. However, other factors are taken into consideration during the study, such as production quantity, stock size, economic growth, speculative activity and population growth.

In May 2010 the plans for Malmö?s new Concert Hall, Conference Centre and Hotel were announced publically. The purpose of this thesis was to present strategy for communication in order to gain approval for the new concert and conference center from the inhabitants inMalmö and to incorporate the use of it in their everyday life.Material from the receiver?s as well as the sender?s perspective has been collected from qualitative interviews. Through group interviews we have investigated the general consensus of the inhabitants of Malmö regarding the investment, placing, offered events, expectations as well as how they collected information.

In contemporary global environmental governance stakeholding, as a means for defining legitimate participants in democratic decision-making, has become of great importance. In this essay I deploy the concept of ?the stakeholder perspective? to denote arguments that all stakeholders ? defined as carriers of particular interests ? should be able to participate in political decision-making affecting their interests. The purpose of the essay is to analyze the stakeholder perspective's potential to change environmental politics. Departing from the philosophy of Heidegger, I develop a theoretical approach that separate the concept of the political from that of politics.

Abstract In the contemporary world of information technology you find a multitude of applications and systems covering a broad spectrum of areas of need in different companies. One effect of this multitude of programs is the difficulty to make them exchange information with each other or to collaborate, since they are developed by different programming languages for different platforms, with different standards and different data formats. Our aim with this work is to describe how it is possible to tie these programs together to make them actually communicate with each other in order to exchange information, share their native methods and also to become a part of the overall business processes. In this integration task you will, among other things, find different levels of application integration such as data level, method level, application interface level and user interface level integration. Application integration also involves hardware components, called middleware, that facilitate the physical connection between applications.