The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

The economic climate that has been going on for the last years has more or less affected everyone. This has created a need to get more knowledge about how our banks work and also how peoples own personal financial situation looks like. When our banks over this last period have compensated their employees with even greater deals of money, reactions has gone to the roof. This discussion has made us interested in the subject, which led to the decision to write an essay about remunerations within banks.The purpose of this essay is to investigate if our banks remunerations to their employees have any effect on their profit numbers. Does the size of the compensations vary with changes in the market? Do larger compensations contribute to a greater result?The study will look at Sweden?s four largest banks, Handelsbanken, SEB, Nordea and Swedbank.

ABSTRACTSofie Haag: Yrke: Operaproducent. En studie av operaproducentens roll och betydelse Sverige 2008. Uppsala universitet, Institutionen för musikvetenskap, 2009.The aim of this essay is to provide a better understanding of the role of the Swedish opera producer (often called "production manager") and the opera organisation in which he/she works. Very little has been written about this role, in Sweden as well as internationally. To fill this apparent gap, this study presents the results of inteviews with representatives of ten of Swedens´opera organisations, as well as three case studies.

Examensarbetets övergripande syfte är att undersöka om resultatet av de internationella undersökningarna angående pojkars läsintresse och läskompetens stöds eller inte stöds av lärare och bibliotekspersonal och på vilka sätt detta kommer till uttryck. I examensarbetet redogörs för en avgränsad tidigare forskning kring ämnet med utgångspunkt i genus och maskulinitetsstudier.De senaste årens lästester genomförda av PISA och PIRLS visar på ett gap mellan finlandssvenska flickors och pojkars läskompetens. I jämförelse med de övriga deltagande länderna var skillnaden mellan pojkars och flickors läskompetens störst i Finland och de svensktalande pojkarna presterade betydligt sämre än de finsktalande.Metoden som använts i examensarbetet är kvalitativ intervju. I studien deltog sju klasslärare, två specialpedagoger samt två bibliotekarier.Studien visade bland annat att lärarna är oense om huruvida det stämmer att pojkar har ett mindre läsintresse än flickor, alla är heller inte överrens om att det är viktigt att prioritera arbetet med pojkars läsintresse utan anser det viktigare att se eleverna på individnivå. Flera lärare nämner samarbetet med biblioteket och hemmet som viktig i arbetet med att bidra till pojkars läsintresse.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

The main purpose of this study was to investigate in what manner librarians and pedagogues can cooperate in order to help students with reading and writing problems and consequently enhance their information literacy. I aimed to investigate why cooperation between these professions is necessary. Also, I wanted to find out how the general support is on the schools regarding students with reading and writing difficulties, and if the school librarian knows what the special educator can contribute with and vice versa. Lastly, I focused on what knowledge the performers of these professions have about reading and writing difficulties and to what degree their knowledge is based on scientifically proven methods.The two theoretical points of departure are 1) theory of cooperation built upon Louise Limberg?s and Lena Folkesson?s three categories of cooperation 2) and Aidan Chambers?s reading promoting model named the circle of reading.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The purpose of this study is to examine the changes in law and other types of politicialregulation regarding unauthorized absence during the reformation of the Swedish schoolsystem in 2010. How was this ?new? approach on unauthorized absence established; whatmade it possible and which view on ?unauthorized absence? does it implicate? The study hasa discourse analytic approach in which it examines central policy documents regarding thetopic of inquiry. The study has found that the alliance-government?s education policy onunauthorized absence is pervaded by one hegemonic discourse termed the mono-culturaldisciplinary discourse.

Syftet med uppsatsen är att studera hur socialsekreterare arbetar med aktivering av försörjningsstödstagare och vilka faktorer som påverkar arbetet med aktiveringen. Materialet för studien består av fyra intervjuer med socialsekreterare som arbetar med ekonomiskt bistånd i en kommun i Sverige. Resultaten visar att aktivering av arbetslösa försörjningsstödstagare utförs i form av jobbaktivering eller resursaktivering. Alla intervjuade socialsekreterare ser på aktivering som en bra och nödvändig åtgärd, som både har en stöttande och kontrollerande funktion med tyngdpunkt på stöd. Vidare visar resultaten att det finns faktorer på tre nivåer som påverkar arbete med aktivering:Samhällsnivå: Socialtjänstlagen, arbetsmarknaden, politiska beslut, skärpta regelverk, information och samverkan;Organisationsnivå: otydligt uppdrag, riktlinjer och kriterier; resursbrist, tidsbrist, arbetsbelastning, bristande samverkan, bristande information;Individnivå: socialsekreterarens erfarenhet och utbildning, syn på aktivering; klienteras utbildning, arbetslivserfarenheter, motivation, socialkompetens och eventuella individuell problematik, önskningar, mål och syn på framtid, tidigare erfarenheter av kontakt med socialtjänsten..

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

This two years master's thesis examines the experience of children who read to a dog. The theoretical framework is inspired by sociocultural theory developed by Roger Säljö and the concept carnival inspired by Mikhail Bakhtin. The sociocultural theory has been chosen because it emphasizes the role of practice, instruments and communication in learning and the concept carnival has been chosen to analyze the experience of reading to a dog.The method used is qualitative interview and observation. A total of eight interviews and two observations when children read to a dog have been collected. One interview is with a teacher and seven interviews are with the children (six children participated and one child was interviewed twice).

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

Det här examensarbetet undersöker hur fem lärare arbetar med högläsning i grundskolans årskurs fyra till sex. Studien är kvalitativ och syftet har varit att utifrån ett didaktiskt perspektiv ta reda på hur lärare arbetar med högläsning i skolan. Urvalet för studien har förutom lärare på mellanstadiet varit skolor som har ett fokusbibliotek detta för att undersöka om dessa har haft inflytande på arbetet med högläsning. Underlag för studien har skapats genom intervjuer med verksamma lärare.Resultaten visar att samtliga lärare arbetar med högläsning främst på två sätt, dels när läraren läser högt och dels när eleverna läser högt. Förutom att bara högläsa använder lärarna olika metoder på ett varierat sätt.