By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

Hair care is a hygienic treatment and is supervised by the Local Environment and Public Health Committee in the municipality. According to the Swedish Environmental Code, hairdressers as all practitioners are required to take measurements to protect the environment and public health. In hygienic treatments hazards may arise from inadequate hygiene practice which spread infection. Hazards may also arise from the use of hair care products such as permanent wave solutions, bleaches and hair dyes. Some hair dye components are known to cause contact allergy, mostly in hair dressers who are exposed professionally but also in some cases in consumers.

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina Ärsredovisningar. Syftet Àr att analysera var Sveriges redovisningsutveckling Àr pÄ vÀg, genom att bland annat stÀlla de svenska VD orden i jÀmförelse med utvecklingen av öppenhet i Ärsredovisningar inom detta omrÄde i framför allt USA och Storbritannien. De undersökta VD orden kommer frÄn Ärsredovisningarna hos de 18 svenska börsnoterade företag med högst vÀrde pÄ sin aktieomsÀttning Är 2005. Eftersom det fortfarande inte finns nÄgon fullstÀndig teori inom detta omrÄde har ett induktivt förhÄllningssÀtt anvÀnts. De metodologiska val som gjorts Àr inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

In the digital era, new services have entered the public libraries, like seeking information on the Internet, in databases, newspapers online etc. But many citizens do not know that these services exist. The libraries have a democratic responsibility to inform about them. In the county of Östergötland a project started in 2001 where libraries in five small municipalities built websites in which they present all their electronic services available. One of the aims was with the help of different kinds of marketing to reach special groups of people, like adult students, small companies and politicians.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

Beskriva och analysera IT-bubblan och dess efterverkningar samt konsekvenser av denna kris för de inblandade företagen. Vi har studerat hur de har förÀndrat sina system, arbetssÀtt, finansierin, tillgÄngar för att pasa dagens kunder och investerare..

Syfte: Denna uppsats syftar till att skapa förstÄelse för NPM och resursfördelning med avseende pÄ resursfördelningsmodeller och dess anvÀndning i offentlig sektor. Metod: UtifrÄn studiens syfte har en deduktiv kvalitativ metod anvÀnts. Empirisk data har samlats in genom ostrukturerade intervjuer. Det empiriska materialet har sedan tolkats och redovisats i uppsatsens analys. Resultat och slutsats: Fördelningen av utbildningssektorns resurser diskuteras utifrÄn skillda uppfattningar av lagen ?offentliga bidrag pÄ lika villkor?. Detta stÀller stora krav pÄ den resursfördelningsmodell som Àr framtagen av barn- och ungdomsnÀmnden i GÀvle.

The aim of this master's thesis is to examine whether librarians working in public libraries see fiction as a source of knowledge, and what role this plays in the educational mission of the public library. This investigation, which consists of a literary study and an empirical section, shows that the concept of phronesis denotes practical wisdom and moral thinking, and that it can be applied to that form of knowledge to which reading can contribute. An important issue in this context is the reader's motivation to learn. The interviews show that librarians see literature as a source from which knowledge can be drawn. When they mediate literature, they believe that they are conveying something of value and they set great store in mediating literature which could have a not inconsiderable import to the borrowers.

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

The aim of this Master?s Thesis is to examine the importance of literacy and reading in a country like Jamaica. What role do public libraries and bookmobiles play in promoting literacy, and how does this work correspond with the UNESCO public library manifesto?To answer this, interviews were conducted with nine Jamaican librarians, and study visits were made to libraries and bookmobiles. In addition, development plans, policy and other relevant documents were analyzed.

The rapid change within digital medias has increased the possibilities to make information accessible through network. Therefore the European Union EU considers a harmonization within the Union, in order to strengthen the rights of the originator. The purpose of this thesis is to evaluate how the EUs directive 2001/29/EG regarding copyright is to be implemented into Swedish legislation and assess the common opinion in the public libraries on this matter. The basic methodology of this thesis is a democratic perspective, concerning the public libraries democratic role and the right of the citizens to have access to information. The thesis first part is a study of documents.

Twitter anvÀnds av ett brett spektrum av företag, alltifrÄn stora bolag sÄsom Google, till mindre företag sÄsom lokala caféer. I den hÀr undersökningen ser vi pÄ anvÀndningen av Twitter i tre smÄ? och medelstora företag. Promotionmixen anvÀndes som plattform, vilken bestÄr av reklam, sales promotion, personlig försÀljning, public relations och direkt marknadsföring, för att kunna faststÀlla till vad Twitter anvÀnds. Syftet Àr att beskriva och skapa en förstÄelse för hur Twitter anvÀnds, med hjÀlp av promotionmixen.

As a result of a successful human development around the world an extensive urbanization of societies are taking place that are networked in various ways. In these networks, increased travel and digitization are central where individuals and organizations converge in a constant and immediate wireless and mobile technology flow. An example of this is Stockholm and its public transportation company Storstockholms Lokaltrafik (SL). Although most participate in most of the network society, SL is struggling with an audience that seldom travel with them: families with children. We intended to find out how the communication of SLŽs digital platforms could get families to travel more with public transportation.

This bachelor thesis in Landscape Architecture is about the planning and design of public spaces in small towns in Sweden. My opinion is that the small towns often are overlooked and my determination is to see if that is right. The purpose with this thesis in Landscape Architecture, with focus on a durable society is to find the central public places in small towns and evaluate their function. This thesis has a focus on good design of central public spaces, designed for the inhabitants of the small towns. A small town, which is the focus of this thesis, is defined to have 200-2000 inhabitants. The small towns, which often are built around industries or the railway, have since the nineteen seventies a problem with people leaving them for the cities in the urbanization. Currently there is also the opposite trend with people moving out from the cities, but to live on the country side, not in the small towns.

The purpose of this work has been to understand the reading group from the perspective of the society. The studyhas taken place in the city of VĂ€sterĂ„s and the results can thus not be used in a more generalized sence. Byfocusstudies conducted with members from four different reading groups connected in different ways to the libraryin VĂ€sterĂ„s I have reached the following conclusions.According to JĂŒrgen Habermas theories the reading groups, with their ideals regarding education and meetingswhere everybody are equals, belong in the part of the public sphere that he calls literary. There are someconnections to the political sphere, for exempel the down to earth quality of the literature that is the choice ofthe groups and their way of discussing it.One problem that occures when one tries to apply Habermas idĂ©as regarding the public sphere on readinggroups is that the criteria Habermas considers as vital to sphere for it to work properly does not seem to workon the reading groups. Inclusion, eqality and freedom of subjects are necessary to create a public sphere.