This essay examines the ambiguous nooses that have been found around the necks of nine Danish bog bodies. By analysing and comparing these bog bodies and their archaeological context with earlier theories the aim is to create a more profound understanding of the individuals themselves, and the societies they belonged to. The aim is also to further investigate the symbolic meaning of the noose by discussing the concepts of ritual, sacrifice and punishment. To analyse the bog bodies the agency theory and Guinevere Granite?s (2016) theoretical framework concerning reason of death and bog internment, are implemented. The overall conclusions that are established is that it is difficult to give one general answer that can explain why all the nine individuals ended up in the bog.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Background: The background explains different financial crises and the effect those crises had on the Swedish acquits regarding variable compensation. The resent discussion regarding variable compensation and the main problems with bonuses is also explained. Our theories for this essay is mainly based on the new directions from Finansinspektionen FFFS 2009:6,7 and stakeholder theory. Other theories used are agency theory, stewardship theory and economic man.Purpose: The purpose of this essay is to analyze the new directions for variable compensation and to investigate if these new directions can lead to a more long-term thinking for managers in banks. Method: We used semi-structured interviews with open questions for our survey.

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.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Over the last decade the conversation on entrepreneurship has been both worldwide and intense. In Sweden, as in many other countries, this conversation has also concerned women?s entrepreneurship. Parallel with this conversation has been the debate on women in leading position in large corporations. This thesis aims to find out why and how women use entrepreneurship to handle existing conditions in life (such as the hardship of combining a traditional career with a traditional family life) and to create new conditions that suit them better.

In this essay I evaluate the legality of Karl Popper?s criticism against psychoanalysis, regarding this theory of Freud?s being pseudoscientific. Popper?s criticism is based on his theory of demarcation in which he states that an empirical theory must be possible to test by observations in order to be, as most important is, hypothetically possible to falsify based on other empirical statements ? often in the form of new found facts that contradict the original statement/theory. In purpose of assessing Popper?s criticism I perform a modified idea analysis, based on a book by Evert Vedung (1977).

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

This thesis explores the role of gender perspectives in understanding power and power relations in Iron Age burial practices, focusing on two high-status female graves: Grave X from Tuna in Badelunda (Sweden) and the Vix burial (France). Through a comparative analysis of burial contexts, artefacts, and interpretations, the study examines how androcentric frameworks and contemporary gender norms have influenced archaeological discourse. Employing theories of gender, queer studies, and standpoint feminism, the research highlights the limitations of binary gender categorization and advocates for intersectional approaches. The findings challenge traditional stereotypes of passive female roles, emphasizing instead the active agency and complexity of women?s social identities in prehistoric societies..

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

In this essay I want to investigate how the poodle strategy affects a person?s credibility when he or she uses it. The poodle strategy is a strategy, which someone uses when he or she is scrutinized by the media. It?s primary purpose is to suppress further media coverage but it is also a strategy for defending oneself and hence rescuing one?s reputation either as a private person or as an official.The essay?s research questions are:How has the strategy been applied for defensive purposes and what are the results?To which extent can the Stasis theory and Benoit?s theory on Apologia be connected to the strategy?Does the strategy affect the user?s credibility?To answer these questions four cases from the political sphere in Sweden where persons have been said to have ?done a poodle? have been analyzed.

This essay deals with non-normative gender expressions during childhood. I?m using narrative theory and methods to analyze autobiographical narratives. My questions are:What strategies does the non-normative person use to deal with his otherness?Using the methodological analysis tool ?turning point?, where are the turning points in the narratives? Are their any common turning points in the various narratives?Where is the responsibility placed in the narratives for that someone does not fit in by the adults/ staff at the school/kindergarten- on the non-normative person or at the surroundings?The experiences are interpreted through theories and concepts from queer theory and gender theory.

Incubators have grown more popular in recent years. Studies have shown that companies that have been part of an incubator grow faster and have a higher survival rate. The Swedish government realizes that this benefits the economy. Therefore they have started different funding programs in order to support the incubators. The thesis aims to explore the underlying reasons for why companies that have been part of an incubator often experience high growth.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.