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.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

Purpose: To examine the governance mechanisms and the competence PE-firms adds to theirholding companies through an active ownership in order to create growth.Methodology: A qualitative study with interviews as its main source of data.Theoretical perspectives: Corporate governance and relevant theories within that subjectsuch as agent theory, board of directors and management. Previous research within the subjectwill also be presented.Empirical foundation: The empirical foundation consists of three conducted interviews anddata collected from the chosen PE-firms as well as six different holding companies.Conclusions: The governance mechanisms used in the PE-firms we have chosen are stronglyrelated to both theories within corporate governance as well as previous research on thesubject. The governance mechanisms being used are an explicit owners agenda and strategy, athorough acquisition process, usage of external competence, active ownership through theboard of directors and the insertion of incentive systems..

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Dooria Sweden AB is one of the main door- and doorframe manufacturers inSweden. They deliver door frames for indoor use for project oriented buildingsites, for these types of building sites the doorpost comes pre-assembled. DooriaAB wants to minimize transport to reduce impact on environment and thetransportation costs of pre-assembled doorframes, this thru simplifying themethod of assembly.The main purpose of this thesis has been to develop a prototype solution thatbrings the three parts of the doorframe together with the same properties regardingstability and tightness of joints as the current method of assembly. A profile ofdemands and wishes were created in collaboration with Mårten Dragstedt, DeputyDirector of Dooria Sverige ABBy following the chosen method the authors have been able to produce a fullyfunctional prototype that meet the demands that were put on the product. Catia V5R20 has been used as an aid during prototype construction and virtual tests.

Syftet med studien var att undersöka försvarsmaktlärares uppfattning omrelationen mellan kursernas examinationsform och faktorer som har med destuderandes lärande att göra. Studien hade dessutom som syfte att undersöka omdet finns några betydande skillnader i uppfattning mellan skolor med olikakaraktär i form av generalist- eller specialistinriktning på utbildningen.Konstruktionen av empirisk data har möjliggjorts genom att vi har intervjuatlärare från två olika skolor, dels Militärhögskolan i Halmstad (MHS H) delsFörsvarsmaktens tekniska skola (FMTS).För att kunna tolka vårt resultat har vi använt oss av två referensramar. Det ärMarton och Booth teoretiska referensram om lärandet samt Biggs teorier omkonstruktiv gruppering av de faktorer som främjar lärandet. Resultatet pekar påatt det är av betydelse för de studerandes lärande att lärarna gör medvetna val föratt examinationen skall vara ett stöd i lärandet och inte enbart enkontrollfunktion. Vidare kan vi konstatera att det inte föreligger några skillnaderi uppfattning om examinationens vikt för lärandet utan skillnaden ligger iuppfattning om i vilken grad man faktiskt har möjlighet att realisera sina planermed hänsyn taget till de ramfaktorer som styr planeringen av den genomfördautbildningen..

The goal of this Master?s thesis is to explore the approach and general attitude of public libraries regarding Sign Language Literature. There is a need to study and advance how the deaf can find ways to read in their own language, as it is as important to them to be able to read in their language, as it is to the next hearing person. The purpose is to define and explain the full capacity of the problem. In the process of research, by investigating how library staff approaches and deal with deaf patrons, the nature of the patron-staff relationship is revealed.

The purpose with this study is to investigate how the two biggest political parties, the Social Democrats and the Moderate/Conservative Party, looks at a membership in the defense alliance North Atlantic Treaty Organization. The question have the illegal annexation of Crimea affected how the parties look at a membership in Nato will be answered and analyzed. How they discuss, how they believe that a membership can affect the Swedish foreign policy will be examined in this paper. Nato is a topic that during the last century?s have divided the Swedish population into two groups: one that advocates a membership and one that fight?s against a Swedish membership in the alliance. The debate about Nato has, since the illegal annexation of the Crimea, changed and are now more relevant than ever to discuss.

In November 2008 the National Library of Sweden decidedto switch classification system from SAB to Dewey decimalclassification. SAB had then been the main classificationsystem in the whole of the Swedish library field for 87 years.Included into the decision was not just the nationalbibliography but also the research libraries of Sweden. Thisdecision was in alignment with a West European tendency tochange in favor of the internationally well-spreadclassification system Dewey in order to co-operate more inthe cataloguing process. The purpose of this study takenplace in the autumn and winter of 2013 is to examine howlibrarians involved in the transition feel about what differentways the implementation has affected the research libraryorganizations. We also aim to study the librarians? view onthe involvement of the research libraries into the decision ofthe changeover.

The change of control clause is nowadays a well used covenant in the Eurobond market, with the aims to protect bondholders in case of a leveraged buyout. This thesis intend to evaluate whether the change of control clause is a new phenomenon in the Eurobond market today and to estimate what have been the driven force for the popularity of it. The thesis found that the change of control clause already existed before and thus it is not a new phenomenon. Several factors where found though to explain the extended use of the clause today. Starting in 2005 the LBO activity increased rapidly, exposing almost every company to the risk of LBO.

With background in the acknowledgement of the current period of major change in the characteristics of traditional Swedish foreign policy, considering the membership in the European Union, as well as the new contextual scenarios that Sweden has been situated in after the end of the cold war, this thesis aims at scrutinizing the Swedish Foreign Policy from 1991 to 2010. The purpose of the thesis is further to localize continuity and change in the ideas which Sweden has explicitly stated in its foreign policy. Based on the theory of institutionalism, the thesis also aims to bring forward plausible explanations built on the main empirical findings. This has been done by identifying different types of goals and means within realism and liberalism as well as categorizing each theory within three ideal types.The chosen research method has been a qualitative text analysis with focus on an ideational analysis. The material on which the descriptive analysis is based upon is constituted by the annual statements of government policy in parliamentary debates on foreign affairs.The results of the thesis show that the ideas that are related to solidarity, consensus and active foreign policy are constant through the period of examination.

In this essay the morphing of the interstate relations in the post-World War II Western Europe is taken in to consideration in discussing how these relations were stabilized and consolidated through community cooperation to achieve a state of stable peace. It concludes that the early 1900's of Western Europe comes close to being conditioned by Herz's security dilemma and then continues to analyze the development from this state to one of stable peace. In this analysis pivotal features of the ECSC, EEC and the EC are being scrutinized through the use of Boulding's Stable Peace theory and developments of the very same, in separate case studies, in order to account for the Communities? influence on the peace process.In doing this, conclusions are drawn that external pressures can be very effective in creating an incentive to move beyond an initial state of conflicting self-images and that a stabilizing process has got to provide a long term solution in order to sustain a trustful relationship. In order to provide this long term solution the community cooperations suggests that locking in through institutionalization, harmonization, and the creation of a state of irrevocable interdependence are highly effective..

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

The underlying question addressed in this paper is whether or not it is possible to influence the way a company?s employees behave using monetary incentives. How efficient is money as a means to enhance work motivation? Today, the assumption that employees perform better when bribed with rewards is questioned by scholars. The previous confidence in monetary reward systems is increasingly being replaced with hope for more effective programs, where employees to a greater extent can be motivated by non-monetary incentives.