The recent financial crisis has entailed in a fierce debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

Kovenanter ett amerikanskt fenomen som successivt har spridit sig över världen. I Sverige börjades olika typ av kovenanter användas under 1960-talet som kreditvillkor vid företagsfinansiering. Men även om kovenanter blivit ett vanligt verktyg inom den svenska kreditverksamheten sedan 1960-talet, finns det fortfarande bristande kunskaper om dess praktiska användande. Denna studies syfte är att utforska hur bankers användning av kovenanter i låneavtal påverkas av företagsspecifika, relationsspecifika, lånespecifika och andra faktorer. Studien är inriktad till att studera svenska bankernas användning av kovenanter vid företagskreditgivning och kommer därför inte att behandla privat och offentlig sektor.  Studiens ansats är abduktiv, som möjliggör en växling mellan teori och empiri.

Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.

This master?s thesis attends to a debate in the Swedish daily press concerning the public library which arose after the Swedish Moderate Party?s publication of their cultural political document Kulturen 2.0. This document contains a number of standpoints, of which three directly concern the public library: charges on book loans, libraries on contract and politically balanced purchase policy. In all, 28 articles are examined by means of an idea and ideological analysis. The purpose is to find out what is behind the conflicts surrounding attitudes about the public library's mission and activity in an era of needs for change.

This essay examines the environmental ideological direction of the Swedish parliamentary parties through the private members motions directed to the committee of industry and trade and the committee of environment and agriculture during the governmental time from 2002 to 2006.The environmental ideologies explained is anthropocentrism, ecocentrism and biocentrism. Based on the ideas of these three ideologies main points the private members motions directed to the committee of industry and trade and the committee of environment and agriculture, also matching the search words environment and energy, was compared and analysed.What has emerged is that all parliamentary parties express a desire to create an energy production and producing guide lines which are stringent environmentally and matches the safety requirements. Although the approach to environmental and safety standards differ significantly between them. Basically all Swedish parliamentary parties are more or less anthropocentric in its arguments, which in short terms means that they estimate natures and animals value through their usability for humans or based on their contribution to human feelings of wellbeing.The Centre Party and the Green Party shows hints of weak ecocentrism because in many cases they put animal intrinsic value high, but the human value higher. Moderates are predominantly anthropocentric but they also express some hint of biocentrism in one statement concerning research in order to reduce and rebuild environmentally destroyed areas.

Although Social Democratic Memoirs comprise an extensive material, these texts have not attracted any systematic analysis as a distinct and yet varied form of textual genre. The focus in this MA-paper is the Swedish Social Democratic Memoir as a rhetoric genre. The main primary material is memoirs of the pioneer August Palm (1849?1922), the father of the nation Tage Erlander (1901?1985) and the political leader Göran Persson (1949?), published 1905, 1972?82 and 2007, respectively.The general aim is to find out what is the driving power of the memoirs and, more specifically, to shed light on the images of the party history and the history of the welfare state. The method is a comparative analysis of these texts.

Homelessness has always been and will always be a problem in every society. How should we organize the work and care for these people? There are three different types of welfare states, the liberal, the conservative and the social democratic. In the liberal welfare state the market is the supplier of the public good. In the conservative state the family and church and in the social democratic the state is the supplier of the public welfare.The Swedish welfare state has been the archetype of social democratic welfare with de principal of ?Folkhemmet? in focus.

The political and civil unrest during the last years of the First World War had a profound impact on the political life in many European countries. Academic research on the Swedish Social Democratic Party and the development of the parliamentary system during these years, often focus on the civil unrest and the mobilization of the labour movement during the spring of 1917, and the impact on Swedish politics of the Russian and German revolutions.This study is an examination of the relation between the Swedish labour movement and the Finnish Civil War of 1918. The general aim of the study is to examine how different levels and organisations of the labour movement acted in regards to the situation in Finland, and how these different levels and organisations interacted with one another. A second aim of this examination is to better understand during what kind of processes of the Swedish labour movement?s history that the Finnish Civil War occurred, and how it affected them.The conclusion of the study is that the there was a disparity between the leadership of the Social Democratic Party (SAP), which at the time was part of the Swedish government together with the liberal party, and the grassroots of the labour movement, organized in trade unions, and in the local organizations of the SAP and the Social Democratic Left Party (SSV).

The purpose of this essay is to examine how peace journalism was expressed in Swedish newspapers´ reporting on the war in Georgia 2008. We did this by analyzing whether the reporting was elite- or people-orientated depending on how suffering was expressed and how the war players were described.The method we used was Critical Discourse Analysis (CDA). It was applied on news articles from four Swedish newspapers that covered three different happenings in the war in Georgia.We found out that the reporting was mainly elite-orientated, both when it comes to how suffering was expressed, as well as how the war players were described. The newspapers tended to focus on only one party?s suffering and one party as evil-doer, which is elite-orientated reporting and also an indication of war journalism rather than peace journalism..

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

The Sweden Democrats uses a term to describe a situation where ?swedes? are being discriminated against by other ethnic groups and where the elite is promoting this. The term ?svenskfientlighet? can be translated as ?swedofobia? and in this thesis a speech by the party leader Jimmie Åkesson held during the election campaign that solely was dedicated to this term is being analyzed with the help of tools developed by the scholar Ruth Wodak. Ruth Wodak has previously analyzed the rhetoric by other European right-wing-populist parties like FPÖ in Austria and has asked for other researchers to analyze the speech used by right-wing-populist and extremist parties to get a better understanding for just how these parties construct their different enemies.

After being excluded from the Swedish Social Democrat party in 1917, the Revolutionary Socialists founded the Social Democrat Left Party. From this point onwards, the Social Democratic hegemony and dominant position within the Swedish workers movement and political landscape was challenged. This thesis aims to investigate the power struggles between these two parties, the Revolutionary Socialists and the Social Democrats, and their desire to influence control of the unions. Taking cues from earlier research calling for a more localized look at this struggle, this thesis turns to a case study of union matters of the the Factory Workers Union Local 84, at Västerviks Tändsticksfabrik, a match manufacturer and largest employer in the Swedish coastal town of Västervik from 1925 to 1930. Organizational material including meeting protocols, annual reports and member registration lists from the local political parties, cooperative union organizations (VFS) and Local 84 serve as secondary data sources.

When Deng Xiaoping introduced his reform program, he began China's transition from a plan economy to a socialist market economy. Liberal theorists often argue that there is an automatic link between ?free market? and ?democracy?, however this link is not evident in China. This contradiction constitutes the problem area of this thesis.With a theoretical framework containing ?totalitarism? and ?Tang Tsous culturalist approach? I have analysed the leadership of CCP (China's Communist Party) and its strategies to maintain the Chinese political system.

The purpose of this study is to examine how two different primary schools with the same school management district work with daily physical activity. We have chosen to conduct our investigation based on interviews. Through the interviews, we can highlight the teacher´s and principal´s interpretations of the concept regarding physical activity and find out the school´s arguments and working methods for pupil´s physical activity. These two schools work with physical activity in two different ways and the study describes the teacher´s and principal's choice of approach. Since our training is directed towards the younger ages, school years 1-3, we chose to interview teachers who work in these classes.

This paper aims to present a theoretical understanding of the emergence of extreme right- wing populist parties (ERP), and more specifically the electoral breakthrough of the ERP party, Sverigedemokraterna in the municipality of Karlskrona. By doing so the study is constructed as a theoretical framework, where the empirical material and the theoretical aspects are interwoven. This means that the theoretical framework also functions as an analytical part. The paper shows how Sverigedemokraterna could be understood as an ERP party, based on e.g its populist anti-establishment critique, and its critique towards the ?immigrant issue?.