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.

One aim of this thesis has been to trace the driving forces among active members of the Swedish Pensioners? Interest Party (SPI), but also to render how party values and ideas are connected to the concepts of is-sue space, distrust, and New Party Politics (mainly populism). Since there are several pensioners? parties in other countries, my second aim has been to investigate whether the party is a result of a diffusion proc-ess of copying a successful equivalent party; in other words to find out whether a master frame has inspired the forming of a Swedish pension-ers? party. Through interviews and document analysis, I have found seven issue dimensions explaining the motives behind my respondents? engagement in the party.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of Existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

The aim of this descriptive review was to elucidate how the literature describes how children of parents with mental illness experience and have knowledge about their parent?s illness. The aim was furthermore to describe how the children?s Existence is affected, can be improved and why the children so often are invisible. Search through Medline (through PubMed) database and additional manual search was conducted.

The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals Existence with the argument that involuntary creditors has the need of the legal capital.

This thesis compares different justifications of human rights with the philosophy of Axel Hägerström. Hägerström´s philosophy uses a strict logic and discards the notion of the Existence of absolute values and moral right and wrong. The justifications that are examined are those of Robert Nozick, Alan Gewirth and the postmodern view. Nozick emanates from arguments of natural law, which is rejected by Hägerström as metaphysics. Gewirths logical justification emanates in part from moral arguments and hence differentiates from Hägerström, but it can be used for constructing a practical application of Hägerström's philosophy and thereby motivate a legislation relating to human rights.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

This bachelor thesis focuses on the ethics concerning the possession of nuclear weapons seen from a deontological and utilitarian perspective. I have also considered the aspects of International law, the Just-war Theory, and Michael Walzer's Legalist Paradigm. The research question that guides my essay is: Is it possible to ethically justify a country's possession of nuclear arms, which results in direct and indirect threats against other countries?I have chosen to focus my essay on the period of 1945 to 1990, also referred to as the Cold War. I find the bipolar system that existed between the USA and the Soviet Union as a good empirical example, during which the nuclear arms debate constantly took place.The result that my thesis brings is rather ambiguous.

Financial exploitation of children worldwide is a global problem, causing consequences for both the national economy and labor market, as well as the working child who is deprived of its rights of education and normal development. Pakistan has several national laws in order to work against and to regulate the Existence of child labour. Another important mechanism to fight the financial exploitation of the children is the UN Convention on the Rights of the Child. This Convention was ratified by Pakistan in 1990. As a result, new national laws have been admitted, already existing laws have been amended, educational projects have been established and the common knowledge on the problems regarding the subject have attracted a lot of attention.

Featured adjuvant chemotherapy treatment in women with breast cancer can lead to pain. The aim of this study was to explore, the variety of perceptions and impact of adjuvantchemotherapy-induced pain in daily life, of some women newly diagnosed with breast cancer.Inclusion criteria were participating in an ongoing stress management projectand chemotherapy of (anthracycline/taxan) in doses of 75mg² or more. Exclusioncriteria were inability to understand and communicate in Swedish and mentalillness. After ethical approval of the sub study in September 2010, women wereconsecutively included through oral and written request. Phenomenologicalapproach was used in the eight interviews and data analysis.

In this essay a social perspective on the mind is explored and argued for. The essay moves from a discussion of a social collective foundation for the individual mind to a discussion ofthe main alternative ways of describing the shared social world, namely an action-centred perspective and a power-centred perspective. It is shown that these two perspectives are combinable. A combination of the two perspectives is therefore recommended for a more balanced way of describing the shared social world. In this essay it is argued for that the individuals? mind and her identity is dependent on the surrounding community.

Purpose/Aim: The purpose is to describe, analyze and compare the two communication campaigns Världens Chans and Utrota Fattigdomen Nu, and discuss how and to what extent communication campaigns in Sweden can be used to reduce global poverty. The theoretical framework is mainly based on communications strategies and other relevant aspects of the planning process of campaigns.Material/Method: Within the qualitative case study as an overall method, the main material to the two cases is obtained through five qualitative interviews with the premier representatives of the campaigns.Main results: Världens Chans can be seen as an information campaign by the government which purpose is to contribute to the fulfilment of the millennium goals by drawing the attention of the public to their Existence. Utrota Fattigdomen Nu, on the other hand, is an influence campaign by the civil society which purpose is to exterminate poverty by putting a pressure on power holders and to change the attitudes and the behaviours among the public. Both campaigns are based on a network with lots of different actors, functioning as opinion makers. Furthermore, communication campaigns are important tools in the fight against poverty..

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the Existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

Descartes sharp distinction between body and mind has had a severe influence on the culture of the western world. We now have a constructed system of knowledge that discards perception asunreliable and instead admits only deduction as the adequate method of understanding oursurroundings and ourselves.But what are we, if not human?And what would our lives be like without our dreams, the passions of our hearts and the sensationsof our sense organs?Irrational as it all may seem, these aspects form our Existence, giving us pleasure, experience andknowledge beyond what we plan or try to predict. It is the fuel that keeps us going, fighting, loving.So how come we seek to explain everything? How come we seek the approval of others in matters we should be confident enough to judgeourselves? Why can't we embrace all the aspects of what it means to be alive? I state that the society and culture of the western world offers great possibilities for expression andcommunication.

This essay is about Skelleftea church town which is named Bonnstan and refers to the city for farmers. Originally, its mission was to function as temporary residence for long distance travelers of the villages, during weekends intended for religious gatherings. Bonnstan have furthermore periodically and in lesser extent been used as permanently abode for domestic workers. Nowadays the area consists of 114 cottages with nearly 400 chambers.The earliest known documentation of Skelleftea church town's Existence is from the 17th century even though it may have its origin from the Middle Ages. These early church cottages burnt down in 1835 and were restored two years after the accident.