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.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

April 28th 2010 the Swedish parliament decided that the combined teacher exam will be divided into four parts. This means that the education for preschool teachers and primary school teachers will have to be separated and future teachers will have to decide before their studies what ages they want to work with. To investigate if this could affect the quality of the choice I have interviewed 5 new teachers from the combined teachers program about what ages they wanted to teach before they began to study and what ages they wanted to teach after completed studies. I did this to see whether the choice was influenced by the educations or not. It turned out that all 5 had an idea of what ages they wanted to teach in before they began the educations and only one of my interviewees changed her mind during the studies.

The purpose of this study is to acquire knowledge about how interaction, participation and inclusion are affected by individual integration for three students in upper secondary education for pupils with learning disabilities. To be individually integrated means, in this case, that the students from compulsory school for children with learning disabilities are taking part in some of the programme-specific courses together with students from the regular upper secondary school. This study gets its inspiration from the ethnographic research approach, and uses passive observations together with interviews with students and their guardians as main methods to collect information.The school in question has not made any adjustments to make the programme-specific courses more adapted to the different needs, which is typical of integration. This study shows that the school presumes that the students with the help from the vocational teacher, but without any special needs educational help, themselves are to adapt to the conditions at the regular upper secondary school. This, together with the lack of special needs educational competence among the vocational teachers, led to a higher level of exclusion and an enhanced feeling of not being up to standard among the integrated students.The results also show that the integrated students maintain a strong wish to be included with the students attending the regular upper secondary school.

This master thesis investigates attitudes toward electronic publishing of fiction among the key participants authors and publishers in Sweden with the overall purpose of analysing the nature of these attitudes and what sort of tensions that exist between the two groups. The major areas of concern were formulated as: what sort of attitudes do authors and publishers display toward electronic publishing of fiction?, how do these attitudes affect the way the two groups relate to electronic publishing and to each other? and how do they perceive the future of this practice?. Everett Rogers diffusion of innovations theory was applied to characterise electronic publishing as an innovation cluster, and to investigate innovation attributes in form of relative advantages and disadvantages, compatibility, complexity, trialability and observability. Data was gathered using quantitative questionnaires, but respondents were also given the opportunity to elaborate freely on some of the questions.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

In this thesis ? concerning didactics of literature ? I perform a reading and theoretical analysis of two pivotal works within reader-response theory, more precisely: Literature as Exploration (1938) and The Reader, the Text, the Poem ? The Transactional Theory of the Literary Work (1978), both written by Louise M. Rosenblatt. The object of this analysis is to examine whether Rosenblatts? theory and methodology can be used to accomplish understanding for ?the other?, what Martha C.

The focus of the thesis is: how conditions for agriculture in the Republic of Macedonia today may form the basis for development of the agricultural sector towards conditions needed for future accession into the European Union. The method for investigating this question has been to look at newly available farm monitoring system (FMS) data from Macedonia. Also to look at the latest government policies created in the country for the agricultural sector and rural areas in relation to the requirements for EU accession. Articles and empirical studies published by other authors related to the questions which arise in this study have been reviewed and presented herein. Trade relations, trade patterns and national economic and agricultural trends are displayed to provide a background overview for the study of the agricultural sector.

Tourism is often being viewed as one of the worlds largest sectors and a great contribution to growth and development. There is a large motivation amongst developing countries to promote themselves as a tourist destination, since they expect the tourism to generate economic growth. The government of Thailand has been promoting tourism since 1960, and the number of foreign visitors has increased from 100 000 back then to 13.5 million in 2006. The purpose of this paper was to investigate weather the increasing tourism industry in Thailand has pulled resources away from other sectors of the economy towards the tourism sector, and in that way harming Thailand?s international competitiveness and causing deindustrialization.

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The distribution of work related tasks depending on gender leads to different appraisal depending on which gender is performing a task. This aim of this research is to study how gender differences influence task allocation within the restaurant industry. The study is inspired by a discourse analysis perspective complemented by constructivist and critical pragmatic theory. Interviews were conducted in two focus groups with seven participants in total. The analysis is divided into four sections which answer six discourse analytical questions using the interview material.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.