The major difference between venture capital-firms and other financiers is that their business idea is not only providing capital but also knowledge in business development. The ownership structure of an venture capital-firm can be private as well as public. The Swedish government is today one of the major actors in the Swedish venture capital-industry. The purpose of this study is to shed light on how venture capital-firms involve itself in its portfolio firm and if this contributes to an increased value of the portfolio firm. We also try to shed light on differences in how a public and a private venture capital-firm gets involved in its portfolio firm and if there is any difference in how they can contribute to added value.We have chosen to interview two public and two private venture capital-firms and one of their portfolio firms.

Frånvaron av priser och förvirring kring vem som konsumerar tjänsten gör att effektiviteten i sjukförsäkringsadministrationen inte kan bedöms utifrån den gängse nationalekonomiska definitionen. I denna uppsats definierar jag kriterier för effektivitet i handläggning av sjukförsäkringen. Vad och hur mycket som skall produceras bestäms av politikers efterfrågan. Hur det skall produceras på rätt sätt varierar mellan olika sjukfall. Utifrån dessa kriterier analyseras därefter lösningar på ett Principal-agentproblem inom Försäkringskassan.

-------------------------- 4AbstractThis study is a qualitative case study in order to delineate how visible learning processes in the classroom. The study draws its theory from researcher John Hattie's findings about effective teaching. Data collection is taken from a class in grade 2 in a medium-sized Swedish municipality. The result demonstrates how the communication takes place in the classroom based on the teacher's strategies and planning in relation to pupils' interests and their own initiative. Is there a mutual feedback between teachers and students while teaching? From five perspectives, and the definition of what visible learning is all about, the results shows many good examples of excellent teaching.

The purpose with this essay is to describe how the Principal, social worker and the teacher work to prevent bullying at school. The following questions have been discussed:Does the school have an action plan for bullying, and if so, what does it say? Who has the practical responsibility for making sure that the plan is followed, and how does that responsibility work? How is the responsibility divided between the different professions? Are the children in any way active in the planning of the work against bullying? What does the children think about who has the main responsibility for stopping bullying?The method I have used in the essay is individual interviews with Principals, welfare officers and teachers from two schools.My results show that the schools have different ways of handling bullying, and different forms of cooperation within the staff. One school have active students in the work against bullying in the form of classmate support (kamratstödjare). The social worker is used in different ways in the work against bullying.

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.

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 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.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the Principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the Principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

A new curriculum, Lgr11, was introduced in Sweden during the Autumn Semester 2011. My aim in this paper is to investigate whether an integrated and interdisciplinary approach is possible within this new Swedish curriculum.Firstly, I will describe the approach to integration and interdisciplinary work used in the new Swedish curriculum. Secondly, I will analyze whether the curriculum allows for an integrated and interdisciplinary work.The method used in this paper is a qualitative textual analysis and analyzing the new curriculum´s approach to integration and interdisciplinary education has been the focus. The analysis has been based on the explicit and implicit basics of integration and interdisciplinary work in the curriculum.I assume theories of subject integration and curricula to come up with my results in the paper.To conclude, the results of my analysis of the curriculum show that an integrated and interdisciplinary approach is not only possible, but it is also each school Principal's responsibility as well as part of each teacher`s objective. The Principal's responsibility is to ensure that the integration and interdisciplinary approach is undertaken in school. The curriculum is clear that teachers should let their students work interdisciplinary as well as vary their methods of teaching.

The aim of this study is to investigate how Swedish elementary school teachers proceed in cases of suspected child abuse, what knowledge teachers have in order to identify signs of child abuse and to make a report to social services, and also the obstacles teachers face during a report to social services. We used qualitative interviews with five practicing teachers; three was conducted at the teachers´ workplaces and the other two with the help of telephones. We used the role theory to analyze our results. We have concluded that teachers request more knowledge of signs of maltreatment and that they find their skills in discovering child abuse lacking. As obstacles to reporting, teachers identify their doubts and worries together with the difficulties that the often concealed child abuse brings.

The purpose of this study is to examine how parliament executes its responsibility of oversight against the government. In Sweden, parliamentary oversight of the government rests with a standing committee of parliament known as the constitutional committee.Drawing on general Principal-agent theory I construct a model in which members of the constitutional committee are seen as agents in double and conflicting agency assignments. This constitutes a problem for the agent. Since it is the party group in parliament that controls the fulfilment of the agents? objectives, the agent is presumed to follow the party assignment to the detriment of the parliament assignment.The model generates two hypotheses concerning they type of oversight we should expect the members of the constitutional committee to perform against the government.

Relationen mellan riskkapitalist och företagsledare kan härröras till industrialismens genombrott i början av 1900-talet, vid den tidpunkten ägde uppdelning av ägare och företagsledning rum. Syftet med denna uppsats är att beskriva och öka förståelsen för grunden i relationen mellan en riskkapitalist och en företagsledare. När ägandet och styrningen är uppdelat kan konflikter uppstå vilket gör det intressant att även beskriva och öka förståelsen för när de båda aktörerna i relationen kan ha differentierad riskattityd. I den teoretiska referensramen beskrivs två teorier som kan anses ligga till grund för ekonomiska relationer, Principal ? agent teorin och tillits teori.

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker?s performance and how a Principal collects data. The purpose was also to examine a Principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria.