Examensarbetet använder generaliserade linjära modeller för att identifiera och analysera enhetsspecifika egenskaper som påverkar risken för operativa förluster. Företag exponeras sällan mot operativa förluster vilket gör att det finns lite information om dessa förluster. De generaliserade linjära modellerna använder statistiska metoder som gör det möjligt att analysera all tillgänglig interndata trots att den är begränsad. Dessutom möjliggör metoden att analysera frekvensen av förlusterna samt magnituden av förlusterna var för sig. Det är fördelaktigt att göra två separata analyser, oberoende av varandra, för att identifiera vilka enhetsspecifika egenskaper som påverkar förlustfrekvensen respektive förlustmagnituden.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company. The choice of the qualitative data was considered relevant in relation to the chosen topic of the thesis. The empirical data was then compared to the theoretical framework of the thesis. Results: Strategies guide the company to achieve the overall goals, which are later on broken down into operational targets.

The purpose of this study was to examine leadership in the public sector based on leadership models, organizational factors, conditions and health of employees. The study was divided into sub-study one and two. In sub-study one the design was an observational study using cross sectional design in which 67 first line managers in the public sector answered a survey about conditions and leadership models. Sub-study two was an observational study using case-control design focusing on a health promoting leadership intervention in the municipal sector. Two semi-structured interviews and 41 surveys were collected.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

In this Bachelor thesis, we examine how the work of the librarian has changed over the past three decades. The research questions focus on the changes in librarians´ roles and working tasks regarding factors like technique, meetings between librarians and visitors and also how to give service to visitors.We have conducted interviews with librarians at university libraries as well as public libraries. In all, there were four interviews. We have also compared the two types of libraries.We have looked closely at these factors: the tasks of the librarians, the skills needed, how the library has been used as a democratic arena, and what kinds of meetings there are among librarians and users of the library. From these themes we have created interview questions, and our analysis is structured according to the themes.We have worked from a theory on different kinds of identities within the profession.

The purpose of this Master's thesis is to examine the decision-process concerning public art in Borås municipality. My questions have been from where the initiatives come, who the decision-makers are, how the decisions are taken and which questions are discussed. I have examined this through partly interviews with the members of the deciding organ in Borås municipality, partly through literary studies. I have also analysed texts such as debates and protocols from the Swedish parliament. I have also been present at two of the committees meetings.

Title: The Relationship between Internationalization and Firm Performance Seminar date: 5 June, 2008 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Cheng Hsun Chiang and Márton Pap Advisor: Dan Kärreman Key words: Internationalization, Performance, Multinationality, Degree of Internationalization (DOI), Country of Origin Purpose: To illuminate various crucial aspects of internationalization by systematically contrasting the different models of the multinationality-performance relationship and searching for underlying reasons. Methodology: Meta-analysis on previous theoretical and empirical research. Our emphasis in this paper has been put on the qualitative aspects of the previous research unlike many other conventional meta-analyses that focus on the comparison of the empirical data. Theoretical perspectives: Five main models have been developed by earlier studies to describe the relationship between internationalization and performance: positive linear, no or ambiguous relation, inverted U-shaped, standard U-shaped and S-shaped curve.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Background: Officers in the Swedish Armed Forces educates their soldiers in various skills and arenas. The Officers get their educational training in officer training courses conducted by the Swedish Armed Forces or the Swedish national defence college. The aim of this study was to find out how the cadets, belive that they are formed into educators, their views on the literature being used in the Swedish armed Forsces, and their views on leadership and educational science.Methods: The data for analysis were collected in spring 2010, by use of a questionnaire among cadets studying the tactical/operational program Ta/Op 07/10 at the Swedish national defence college. The respons rate was 69, 6 %.Results: The majority of the cadets thought that experience was the most important factor in becoming a good educator. Most of the cadets also thought that the literature being used by the Swedish armed forces was good, however, few cadets stated that they will use the material for reflection on their own teaching when working as officers.Conclusions: The Cadets had a positive attitude towards the educational philosphy and literature being used, but few will use the literature in reflecting on themselves as teachers.

In Jan Jagers and Stefaan Walgrave theory about populism as a political communication-style they claim that one can find this in the rhetoric of political parties. In their study of Belgian politics they found that the extreme-right party Vlaams Block has embraced this populism to a larger extent than other parties. Based on this theory this thesis aims at finding populism as a communication-style in three different Swedish political parties with the purpose to see if the extreme-right party ?The Sweden Democrats? will show populism to a larger extent than other parties, as was the case in the Belgian study.Based on Jagers and Walgraves operational definition of populism as a political communication-style this thesis applies it to the rhetoric of three different parties being ?The Social Democratic Party?, ?The Moderate Party? and ?The Sweden Democrats?. This is done in order to be able to clarify on the one hand if their theory is applicable to the Swedish case and on the other hand to what extent populism as a communication-style exists in Swedish political rhetoric.The method for this thesis has been a qualitative text analysis since and leads to the result that Jagers and Walgraves theory of populism as a communication-style is applicable to the Swedish case and that ?The Sweden Democrats? to a larger extent uses this political communication style, than the two other parties..

In my study I focus on how teachers work and teach regarding reading in schools and what kind of methods they are using. The purpose of this study is to find out if there are any differences between experienced and inexperienced teachers. I examine this in three different primary schools where I interviewed two teachers with long experience in teaching children in the age of six to ten years old. I also interviewed two teachers with four or less year of experience in teaching. I have done this study through qualitative interviews with experienced and inexperienced teachers. Through these interviews my purpose was to find out how they teach the students how to read and what factors that influence the choice working strategies. The results show that teachers, regardless of experience teach the students through different approaches.

The school inspectorate surveys illustrates problems and difficulties for teachers to suit individualized instruction. Therefore, the purpose of the study to investigate whether and in what ways some pedagogues experiences and practice offers the individualized instruction that the governing documents require. The study is based on a qualitative method in the form of semi-structured interviews and observations with four experienced pedagogues. I have been using Piaget's theory of the concrete material's importance for learning and also Vygotsky's theory of the proximal development zone. The results showed that pedagogues understand the importance of individualized instruction.

The aim for this study was to describe Social Physique Anxiety and Self-Efficacy in the school year of 7 and 9. To that the aim for this study was to describe if there was differences between girls and boys, but also between the school years, when it comes to the estimation of Social Physique Anxiety and Self-Efficacy. The method for this report was of statistic design, with a deductive methodology who was analysed and presented in. The empirical material was collected thru questionnaires where the level of information was of quantitative characteristics. The results from this study showed that girls estimate higher Social Physique Anxiety then the boys, in school year 7 and 9.