Title: Reward systems and Commitment-A study of Eniro 118 118, Ernst & Young and Henses men'sfashion.Authors: Marlene Backlund, Vida Miraftab & Marcus SvenssonSupervisor: Arne SöderbomCourse: Dissertation 15 ECTSKey words: Incentive programs, commitment and justicePurpose: The purpose of the study is to learn about the relationship betweenrewards and employee commitment in the case companies.Method: We have chosen to design the study, from a hermeneutic visibleway, and the essay approach is abductive. Study research methodis qualitative. We have chosen the method of interview in the casestudy. Theory: The thesis theoretical framework is separated into two main parts,Incentive systems and commitment. The chapter is summarized ina model.Empirical method: A total of nine interviews conducted, three interviews in three casecompanies.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an Incentive for opportunism.

The modern arena as we know it today has its origins from about 100 years ago. Since then a lot of aspects have been changed and developed. Arenas built in the same age tend to have the same features and configurations and can therefore be categorized into different generations. Stockholm is represented in each generation but the fourth that constitutes arenas of the early 21st century. Besides that there has been several arena constructions built through the entire 20th century and now most recently in 2010s.The overall motive behind arena investments can be categorized into two types.

Background: It is today common for companies to provide some sort of Incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning Incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Syftet med denna uppsats är att beskriva och analysera hur Vattenfall, E.ON och Fortum utformat sina incitamentsprogram, skillnaderna mellan dessa samt att utvärdera användbarheten och funktionen av sådana system. För insamling av information inom problemområdet har teorier hämtats från litteraturen samt empiriskt material från företagsinterna dokument och de intervjuer som gjorts. Denna information vävs senare samman för att analyseras i uppsatsens slutsats.Vi har valt att fokusera på de tre största aktörerna på den svenska elmarknaden med anledning av att dessa tre anses mest jämförbara i storlek och tillsammans står för majoriteten av Sveriges elproduktion. De teorier som vi lagt mest tyngd kring inom detta område är management litteratur. Denna har i sin tur emellanåt blandats med organisationsteorier och litteratur som enbart fokuserar på belöningar och incitamentsprogram.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the Incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the Incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Energy efficiency is important both to reduce costs and to reduce greenhouse gas in the atmosphere. In Sweden 40 percent of the energy consumption is related to the buildings sector. Hospitals are complex buildings with different activities in the same building, which requires flexible technical systems for ventilation, heating and lightning. A quarter of the total energy consumption in Swedish hospitals is related to user activities in the hospitals. Therefore it is not only important to work with operational optimization but also to change user activities, to reduce energy consumption.The objective of this thesis was to examine the user-related energy efficiency work at two care units, at the central hospital in Sundsvall within Västernorrlands County.

Background and discussion of the problem: In the staffing company business a unique situation exists because of the three part relation between the staffing company, the users of the staffing companies? services, and the consultants employed by the staffing company. To over bridge the conflicting objectives of the staffing company and the consultant Incentive systems are designed. Research question: What effects on the consultants? effort direction do the staffing managers expect of the formal or informal Incentive system? Method: The authors have found that a suitable method for the thesis is a survey study.

During the early Middle Ages beech forests (Fagus sylvatica L.) spread out over large parts of southern Sweden. They had a crucial role in human survival for hundreds of years. For various reasons, the beech forest area has decreased since the 1600s. Spruce planted on former beech forest land was the primary reason for the decline during the second half of the 1900s, which made many worried about the future of the beech forests and led to a beech forest act in 1974. This study describes the background to the beech forest act based on parliamentary official documents.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major Incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important Incentive, especially pressure from customers and employees. The Incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The Incentives that we could not support were guidelines and competitors-.

Belöningar till ledningen är det som ofta debatteras i media, samtidigt anses personalen vara företagets viktigaste resurs. Detta examensarbete avser att undersöka vilka belöningar ?vanliga? anställda får ta del av. En fallstudie på OKQ8 har genomförts för att åskådliggöra avsikterna, uppbyggnaden, förhoppningarna, resultatet och framtiden för ett antal belöningssystem som tillämpas i praktiken. Datainsamling har skett genom personliga intervjuer samt observationer.

Aid effectiveness is a reoccuring theme in the social sciences. Maybe rightfully so, as development is slow in many parts of the developing world. Core literature on the matter seems to suggest that aid effectiveness is contingent on recipients? level of corruption. Assuming this to be true, I examine the EU?s disbursements of Official Development Assistance over the past decade by running regressions: is there a relationship between the level of aid received, and a country?s level of corruption? As the EU is one of the largest donors of foreign aid globally, and has the power to shape the global foreign aid agenda, this question puts to the test whether the EU is leading the way, or rather is an obstacle in front.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

The idea to create authentic learning situations where students are highly integrated made me want to try to develop a new method in the course Restaurant and Catering B MAKU 1208 (another field practicing cuisine). In my quest to do just the practical part as rewarding, stimulating and efficient as possible for the student, I planned for a training model with   focus on group interaction.The implementation of the model for learning was to strengthen students confidence both in themselves and in each other, stimulated to greater cooperation and it has also provided an Incentive to the student's own development but not least, a growing self-confidence for many students. Several have also had an increased sense of knowing something, to have something to contribute and that their labour input actually was needed. While highlighting that further education to seek knowledge strengthens the individual's skills and consolidates and increases deeper knowledge in the professional field.In conclusion, training should be done in both individual and group basis for optimal learning process..