With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related Incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and Incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

The purpose of my study is to question the model service marketing triangle and propose an alternative ways of looking at service marketing. The study is based on a deep, qualitative research. In the research of the material an abductive approach has been used. The primary information sources are interviews with project workers, which are being analyzed together with the theoretical background in part argumentations in the course of the thesis. In the last chapter they are unified.

This study aims to analyze four gymnasium teachers? opinion on the values within the Swedish school system today, as well as the presence of conflicting values and goals in their role as a street level bureaucrat. A comparative aspect concerning private and state regulated schools was implemented into the study in order to compare one school system to the other. This was achieved by using semi-structured interviews with the aim to register the teachers? opinions on these matters.The study showed that the teachers perceive a high amount of discretion within their role as a street level bureaucrat concerning the educational aspect of their work.

The acts of promoting local business and implementing efforts to appear as an attractive location for potential business are rather new activities among Swedish municipalities. The knowledge about how these activities are organised and what strategies are perused are fairly limited. In addition the structures concerning cooperation between municipalities for economic policies contain Incentives both for and against cooperation. This creates a complicated situation. Using prior research mainly done by Markus Gossas, Lennart J Lundqvist and an analytical model designed by Jon Pierre, which in this essay is completed with the works of Roger Henning, these issues are addressed.

Incentive programs are one of the most important strategies that a corporation has in order to achieve its major policies and goals. The purpose of this paper is to identify these goals and their function, so that we later can analyze the incentive system?s effectiveness. The paper?s focus is on Max Hamburgarerestauranger AB?s incentive system, that is directed to the managers of all of its restaurants.We had interviews with the CEO, as well as the head of the Economics Department of Max H.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

The Sub-Saharan countries have for a long time struggled with poverty and conflicts which might have proven hostile for investors. The analysis aims to see if there is a significant correlation between foreign direct investments (FDI) and economic growth and which cultural and institutional factors seem to be significant in this correlation. Considered are also other variables and their influence that might explain what motivates and gives Incentives for foreign direct investments (FDI) and are used in the construction of a regression analysis. This to see whether there is an effect on the economic growth in relations to FDI. The results show that FDI is of significance to the economic growth in the region and the study shows that corruption seems to be the most significant institutional factor in the correlation with effect on economic growth and the ability to attract FDI..

Survey's purpose is to illustrate why and how the process happened when Piteå relocated its commercial port away from Skuthamn to the new construction on Haraholmen 1950-1973. How decision-makers worked to achieve their goals, how the work changed and what Incentives motivated them to act. The results showed that the decision was taken not to retain the existing commercial port in large part due to Skuthamns physics attributes, which made it impossible to ship large deep vessels from there. The reason that the decision about the port took such a long time was due to a local political conflict which was based on interest in the ownership of Haraholmen. The reason for the location of the trading port became Haraholmen had political backgrounds.

The purpose of this thesis is to analyze the construction of consensus in commune-collaborations. By a review of written material combined with elite interviews we have been able to follow the decision-making and the forming of consensus, in a commune-collaboration called NOSAM, in which they have decided to use consensus as a decision method. The thesis is based on a case study and we have decided to follow a specific issue that has been discussed for some time.We have created an instrument based on the ideal of deliberative democracy, through which we have been able to examine whether the decision-making in NOSAM can be described as a deliberative process or if consensus is formed by other Incentives.The study shows that the decision-making in NOSAM cannot be described as a deliberative process, although there are some elements of deliberation. Consensus is formed in a proposition drawn up by the officials for the commune-representatives to agree on. Afterwards, the decision has to be brought up in each commune before reaching a final decision in NOSAM.Our opinion is that having consensus as the decision method leads to difficulties when deciding on bigger issues..

The title of this thesis is ?The preconditions of the acquisition guarantee- hard to design working political reforms?. The acquisition guarantee (förvärvsgaranti) is a form of credit guarantee issued by the Swedish government to credit institutes that give out housing loans to debtors with poor credit history. The reform hasn´t been used in any substantial extent.The purpose of the study is to investigate whether you could identify any problems with the preconditions that the governmental agency BKN was given to implement the acquisition guarantee, and if so describe which these problems are.Two questions are answered:1.      What preconditions for a working implementation of the guarantee, in the form of rules, objectives and directives was offered by the government in their steering of BKN?2.      How did the structural preconditions for a working implementation of the guarantee look like?By doing a text analysis of central documents I find that the lack of outcome could to some extent be related to weaknesses in how the reform was formulated.

The purpose of this paper is to perform an in-depth analysis on how the events that took place in Skandia AB during the end of the 1990s have been portrayed in media, and how this has affected the general debate concerning bonuses and incentive plans. The paper studies relevant newspaper articles published in Sweden?s largest business newspaper, Dagens Industri (DI), over a period ranging from 2002 to 2008. The major findings of this paper include that bonuses are widely used as Incentives in Swedish companies and that the issue of bonuses as an incentive form has lead to a prevalent debate. Furthermore, the questionable events that took place in Skandia AB during the end of 1990s have affected the general debate concerning bonuses.

This study examines whether the ownership structure of Swedish firms contributes to explain the variations in executive pay. A regression analysis was performed on 102 companies listed on the Stockholm Stock Exchange. The analysis suggests a negative relationship between ownership structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the management to a larger extent, rather than providing Incentives.

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.