Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

AbstractTitel: The optimal salary system in the real estate industry Authors: Emma Bjo?rkman och Tere?se Emanuelsson Widstro?m Tutor: Tommy BergquistProblems background: The challenges companies face is to recruit, retain and motivate empolyees to work in a way that promotes the company. Skilled staff are difficult to recruit, more difficult to maintain and expensive for companies to lose but undeniably the most important key to success. How should the optimal salary system be composed to attract operators in a competitive market such as real estate industry, with a predominance of commission based salary?Purpose: To examine how the salary system is linked to motivation and goals in the real estate industry.

The essay's aim is to create an understanding for the act; ritual, and the functions or possible functions in an organisation. Many of the functions attribute to rituals lie in the ritual's double function. A ritual can function both as a practical/functional and a symbolic act. The functionality in a ritual doing is not depending of the "symbolic meaning". The functional value exists there always.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

The early 20th century saw the Church of Sweden (Svenska kyrkan) come under threat from the modernization of the Swedish society. As a reaction to this and a way to secure the survival of the church a number theologians came up with a theological framework for the folk church (folkkyrkotanken).The parish of Masthugget was one of the poorest in the entire diocese of Gothenburg in the beginning of the 20th century. This is where Gottfrid Klingner came to serve first as a pastor and later as the vicar for more than 30 years. In which way did his view on the church affect life for the inhabitants in his parish and how were his actions affected by the framework for the folk church? This paper shows that the practice of Klingner in Masthugget can be linked to many of the ideas associated to the folk church concept..

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Studien avser att undersöka arbetsrelaterad stress och dess betydelse för relationer i privatlivet. Vidare undersöker studien betydelsen av arbetsrelaterad stress för den egna identiteten. Studien utfördes genom semistrukturerade intervjuer med åtta deltagare vid ett mindre företag. Intervjuerna byggdes på fyra större teman: synen på den egna identiteten, förändring av identiteten, relationer och gränsen mellan arbetsliv och privatliv.Resultatet visar att arbetsrelaterad stress och arbetsbörda har en betydande innebörd för relationer i privatlivet samt den egna identiteten. Genom att ta tid från privatlivet för att istället spendera denna på arbetsrelaterade uppgifter minskar möjligheten till vårdande av sociala band.

A study has been conducted with the aim to investigate young people's perception of the relationship between cyber bullying and self-image and their perception of which role gender plays in this relationship. Three focus group interviews were conducted with six to seven participants in each. The majority (16/19) of participants were women. A thematic analysis was used in which five themes were identified. The results show that there is a perception of a link between cyber bullying and self-image in which people who become cyber bullied have lower self-image and poor self-image can contribute to the experience of feeling cyber bullied.

Today a lot of consumer and media interest lie in food production. Food is something everyone of us has a relationship to hence foodstuff and their making is a topic of current interest.Cattle?s rearing is one of many factors that have begun to play a bigger role when consumersare selecting beef from the shops? meat counters. This may well be a result of productdiversification and greater investments towards marketing. Many cattle rearers considerseveral grounds for added values being linked to their products and consumers are becomingmore aware of these primary sector related added values.

Theory of mind involves the ability to take another person?s perspective in thought, emotions and intentions.  There is today a lack of instruments to assess children?s development of Theory of Mind (ToM) in Swedish. ToM is considered by many scientists to be the basis for development of pragmatic competence. The relationship between these two abilities is complex and not fully resolved. Both abilities are important components for the development of social skills.    The purpose of this study was to compare 4 and 5-year olds ToM-ability measured with a Swedish version of Wellman and Liu?s ToM-scale, Sally Anne and Social Emotional Test with estimated pragmatic competence measured with the Children?s Communication Checklist (CCC).

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

I dagens samhälle ser inte arbetsplatsernas sociala miljö likadan ut som förr, idag krävs det mer både utav anställda och arbetsgivare när det kommer till att se efter de sociala relationerna. Nyckeln till framgång inom många stora företag sägs vara kommunikation och samarbetsförmåga. Mycket ansvar läggs på den som leder gruppen med anställda och ett företags framgång hänger ofta ihop med hur en ledare styr sin personal. Dagens arbete skiljer sig från förr i tiden, idag krävs det att anställda och personalansvariga är mycket mer flexibla, har samarbetsförmåga och är motiverade att utföra sitt arbete. Syftet med denna studie är att utifrån ett socialpsykologiskt perspektiv förstå relationen mellan ledare och grupp och belysa ledarens roll i sammanhanget.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The purpose of this study was to within a Swedish context and from five persons of foreign descent stories study how they have been affected by interpreting for their parents during their childhood and how this has affected the relationships within the family. Studies conducted in an American context have shown that children interpreting for their parents in everyday situations are prone to undertake roles similar of a family leader. Previous studies also show an increased danger of depression among children who interpreted for their parents. The study was conducted by the use of semi-structured interviews with five male respondents with a varying ethnic background. Using Antonovsky´s theoretical formulation ?sense of coherence? we were able to determine that although our respondents during their childhood were subjected to a large amount of stressful elements they also maintained a high sense of well-being.