The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

AbstractThis paper intends, through a qualitative study to examine and analyze how a particular type of financial firms cooperate, and what this entails. The case study issue which shall be answered is "What does the firms Credit Suisse and Orn & Cie SA gain out of cooperating with each other?". By setting the general theories in the subject joint ventures, partnerships, against the empirical material gathered via interviews and data collection in Geneva, Switzerland  answers to what the cooperation between the two parties has resulted in for the respective companies has been found. The survey shows that the prevailing model of cooperation creates significant benefits for the two companies.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

The aim of this study was to see if an increased amount of gas could be seen in the small bowel of cats subjected to trauma and if measuring the amount of gas could be of any use in the clinical evaluation of the patient. When the peristaltic waves in the small bowel decreases due to neurological damage or chock the microorganisms of the gut grow in number and possibly produce more gas and toxins. When the cat is stressed it can swallow more air then usual, and the air that is in solution with the chyme in the lumen of the gut separates from the ingesta. When the bowel isn?t moving it becomes easier for bacteria and toxins to penetrate the wall of the gut, and then get access to the bloodstream.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

Previous research shows that small workplaces more often discriminate immigrants during the process of hiring new employees than larger workplaces, and usually explains this result by referring to structural factors. At the same time, previous research also shows that self-employees tend to have different personality traits than other people. Could it be the case that the higher discrimination among small workplaces can be explained at an individual level? I examined the hypothesis through OLS-regressions using a survey called Employment, Material Resources, and Political Preferences. The results showed that people working at small workplaces tend to have more negative attitudes towards immigrants than people working at larger workplaces.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

The aim of this study is to investigate how non-profit engagement influence voting in school election, but also how the school has influenced the pupils to vote and if there are any differences between a big and a small town.The methods which have been used for this study are quantitative and qualitative, both questionnaires and interviews. To be able to see differences between a big and a small town the study was carried out in one school from each category of town.By examine the empirical material and analyse it with theories which are used for this study we have come to the conclusion that there are no obvious differences between pupils in the big town and the small town. Pupils in both schools were pretty engaged in associations, though had the pupils from the small town some higher level of engagement. Moreover, both schools had a high participation for the election. The result of the study showed that there were no noticeable tendencies on if the pupils choose to vote depending on engagement in associations.Furthermore, both schools were very engaged in the school election indeed.

Dogs presenting with vomiting and abdominal pain, are common patients at the small animal clinic, and the reason for these symptoms can have various aetiologies. One common reason for these symptoms is obstruction of the small intestine caused by a foreign body. Obstruction of the small intestine is best diagnosed by using radiography, contrast-study if needed, and ultrasound. To avoid further examinations, diagnosis from plain radiographs is preferable. One of the signs of illness one can detect from these examinations is a dilation of the small intestine proximal of the obstruction, caused by gas or fluid; ileus.

Background: Internet is a new phenomenon; small companies have only used Internet a couple of years. Internet created a lot of new possibilities for the companies. Internet is a new marketing and communication channel for the company. Purpose: The purpose of this thesis is to examine how small companies can use Internet as a strategic tool. Another purpose of this thesis is to generate a better understanding of the application of Internet in small companies.

The forest industry is anonymous among the young people of today. Many youngsters do not know what the forest industry has to offer. As a result of this, many schools and forest have a weak recruitment. This is not a problem for Sweden and the forest industry only, many other businesses companies suffer from in Sweden and other countries in Europe share the same image problem. The interest and values of young people drives them to look for opportunities in other betterknown sectors with better image and reputation. Many companies report having problems with recruiting the best and right employees and fear that the recruiting-problems will increase when the older generation born in the 1940?s will retire.

AbstractBackgroundEvery company has some kind of employee turnover and we can tell that som business has higher employee turnover than other business. Employee turnover is individual for all companies but in companies that is in the same business simularities can be seen. The employee turnover in the line of business hotel, merchandise trade and restaurants was according to Confederation of Swedish Enterprise closer to 40 % during the period of 2006-2007 and close to the business with highest turnover, the service sector. This is comparable to the buildning activity that with it?s 22 % is one of the business with lowest turnover.

The main purpose of recruiting is to find a job candidate who meets the demands of formal and informal competence at the same time as the candidate should be seen as the right person to the right place. Several job advertisements in the areas of finance and administration has at least two years of work experience as a demand before individuals can be seen as an appropriate job-candidate, hence it becomes a sort of ?catch-22? for graduates with no prior work experience. The purpose of this study is to create a better understanding for recruiters? approach and attitude to hiring individuals who only have a university degree.