The strive for control over employees has developed throughout the years. This paper has its focus on how normative control can work as a powerful method to create and uphold a sought for behavior. Many companies have found an interest in a higher moral stance to get competitive advantages, and offer their customers and partners a more ethical product. This phenomenon has in Sweden resulted in a sphere of companies who has earned the R-licens. The R-licens is earned by companies if they fulfill ethical and cultural criteria.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.

Aim: To investigate the observed issues about the economy units? importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter. Method: This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva? principal of the youth and child care board Maj ?Britt Karlsson? head of the youth and child care management and Eva Eklunddirector of junior school.

Electroretinography is an examination method where the function of the retina is objectively assessed. In 2002 the European College of Veterinary Ophthalmology (ECVO) published a proposition to a standard on how to perform ERG examinations, to facilitate comparison of results and to make it possible to repeat examinations. The purpose of this study was to validate parts of the canine ERG protocol suggested by the ECVO. Our principal aim was to study if there is any interference at the recommended stimulus intervals for dark-adapted rod- and combined rod-/cone responses. The results show that there is an effect on the a- and b-wave amplitudes when different stimulus intervals are employed. When all examined intervals are pooled, there is an increase in the median b-wave to each consecutive dim, white (rod) stimulus in a series of four.

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?.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

The present study examines the demolition of a house on Hammarkulletorget in 1996 and the discourse of Hammarkullen, Gothenburg(Sweden), drawn from the perspective of historicization [?historisering?]. I have examined how the past played role inpresentations of Hammarkullen and how the past affected the decision to demolish a house. By examining which role the neighbourhood?spast time played in the perception of the neighbourhood, the thesis aims at providing a better understanding of howthe past can influence and legitimize major changes in the urban environment.In the early 1980s the image of Hammarkullen as a victim of negative publicity is established and this reputation lives beyond thesimplistic and negative descriptions themselfs.

In light of the massive property bubbles that have been bursting in the USA, Spain and Ireland during the last decade, the aim of this thesis is to clarify whether ? or to what degree - the municipality of Stockholm might experience a property bubble in the near future. The municipality of Stockholm is undergoing a housing shortage and house prices have risen during the last few years. Neoliberalism and property bubbles are used as a theoretical framework in this paper. The methodology consist of semi structured interviews, analysis of documents and statistical data from Eurostat, Valueguard and the Swedish administrative authority; Statistiska centralbyrån (SCB).

Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

The work is performed at Forsmark Group AB as a final step in the Bachelor ofScience program in nuclear engineering at the University of Uppsala in 2013.The work is part of an ongoing process of streamlining project system model FKA.Streamlining the project model is an important aspect that affects all largecompanies that somehow have a project governing body when there is muchfinancial resources to save. Although the quality of the projects is positivelyaffected by efficiencyThe aim is to find possible common weaknesses and strengths of the project systemby interviewing a number of project managers, and using the systems in placeexamine the model.As part of the work also includes examining what project managers have to adjust tothe newly implemented system VPMM, and other newly introduced elements thathave been added to improve the efficiency in the futureProject System is a complex system that is influenced by many different parametersand participating individuals' attitude and personality. But then small changes in themodel could have major economic consequences.The thesis has generated results that show common weaknesses among the variousprojects and their project managers' general opinions about the project model. It alsopresents some possible solutions based on own thoughts and those interviewedobjects suggestions and comments..

The purpose of the study is to investigate and elucidate how and why municipalities cooperate across municipal boundaries with destination development. To answer the purpose the authors chose two research questions:What are the incentives of cooperation between the municipalities in Roslagen? What are the possibilities and difficulties of cooperation? In order to answer the research questions interviews with local business managers, administrative director, the acting Head of destination and tourist office staff were made. Municipalities have signed a cooperation agreement in October/November 2008, where they will work more formal together to strengthen the destination Roslagen. The result of the study shows that the main motive for municipal cooperation is the sharing of financial resources to promote and develop the destination Roslagen together.

This study has been made on behalf of the Swedish Transport Administration to study the work of the department National Projects. The Swedish construction industry has for many years been characterized by low productivity. By being the largest purchaser of contracts in the industry the Swedish Transport Administration has a unique opportunity to influence the productivity. In order to improve in productivity The Swedish Transport Administration is adopting a new role in which they will order more turnkey projects. In our study, we will focus on how one department within the Swedish Transport Administration, National Projects, can perform successful turnkey projects.To clarify how the department National Projects can perform successful projects, this study identifies critical factors for projects and their links to different phases of the project.