Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Framgångsrik interprofessionell samverkan i team har bevisats öka patientsäkerheten i hälso- och sjukvården. Sjuksköterskor är ofta en del av interprofessionella team och en av deras kärnkompetenser är samverkan i team. För att uppfylla kärnkompetensen krävs kunskap om vad som påverkar samverkan. Syftet var således att belysa sjuksköterskors erfarenheter av samverkan i interprofessionella team. Metoden som tillämpades var en osystematisk litteraturöversikt med systematiska sökningar av omvårdnadsforskning.

The purpose of this thesis is to show how a good approach can be designed, focusing on the southern approach to the Swedish town Vilhelmina. Prior to the car being part of everyday life, the approach was a road where the town showed itself from the very best side. When the amount of traffic increased, so did noise and other disturbances, and as a consequence industrial areas replaced the residential buildnings at the approaches. Today, the pendulum is turning back and in recent years the approach is regarded as a place to introduce the town. The approach is also the place where cars should slow down from the speed of the main road to the speed of the city.

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

Bakgrund: Vårdplatserna på svenska sjukhus har minskat drastiskt det senaste decenniet.  Detta har inneburit en högre beläggning på de kvarvarande och medfört längre väntetid på landets akutmottagningar. Platsbristen skapar, ibland dagliga, överbeläggningar och utlokaliseringar av patienter.Syfte: Att undersöka hur sjuksköterskor och läkare upplever att vårdplatssituationen påverkar deras arbete och vad detta får för konsekvenser för patienterna.Metod: Kvalitativ design med semistrukturerade intervjuer med tre läkare och nio sjuksköterskor från akutvårdsavdelning med inriktning infektion, mottagning med akutintag och akutmottagning. Analysarbetet genomfördes med Malteruds (2009) innehållsanalys. Resultat: Vårdplatssituationen kommer sig av en brist på vårdplatser inom främst medicindivisionen, samt en oförmåga att hålla de platser som finns öppna på grund av sjuksköterskebrist. Bristen på vårdplatser har inneburit en oförmåga för läkare och sjuksköterskor att utföra sitt arbete i enlighet med sin kompetens och beprövad erfarenhet.Slutsats: Svårigheterna med att finna platser till patienterna på deras hemavdelningar samt de ständiga omflyttningarna av patienter medför svårigheter för vårdpersonalen att ge god medicinsk vård och omvårdnad vilket medför stora risker för patientsäkerheten.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

This report is a bachelor thesis work in the field of product development and design. The assignment has been to develop a solution for roof racks, normally used for cars, to fit on the open trailer models FS1425 and Alugance. The project was implemented by Johan Andersson and Victor Karlsson, students at the Mechanical Engineering program with a focus on product development and design at Jo?nko?ping?s school of Engineering, in spring 2012.The client wants to use transport solutions in the same way as roof racks on cars. The user of such a product is assumed to desire simplicity, safety and an attractive design with an appealing price, which has been a challenge during the thesis work.Pre-studies have been conducted to examine the potential competitors and gain knowledge in the research area.

In todays high-technological society where the Internet plays a central role in our day-to-day life, many e-retailers are not able to attract customers to complete a transaction on their website. In order to succeed, many e-commerce sites must improve several safety aspects regarding online payment, in order to be perceived as a reliable and secured retailer. The purpose of this paper is to investigate if increment in various combinations and aspects in online payment will in fact improve the customer's perception of the e-retailer and result in completed transactions. In order to investigate this aspect, an experiment was conducted to be able to compare eight independent groups, that each had been exposed to a different security scenario on the online payment website of either a known or unknown retailer. Our results clearly prove that perceived security of the retailer's payment website increases willingness to purchase from the retailer.

Background:Studies show that when nurses are experiencing problems in the care of non-Swedish speaking patients, it is often due to obstacles in the communication. Studies also show that a prerequisite for adequate care is that there is a basis for a direct communication. Nurses perceive interpreters as an important link to the patient when they do not share a mutual language, the nurses perceive interpreters as a bridge in the conversation.Aim:The purpose of the study is to describe nurses' experiences of the quality of assessments done with the help of an interpreter.Method:The study was conducted through interviews with ten nurses, working at psychiatric clinics. Qualitative content analysis was used for the analysis, which resulted in five categories.Results:The analysis resulted in one theme: "it´s the interpreter who tells me and have not the feeling that the patient has" and five categories: "shades of the language", "conversation structure", "the interpreter's competence", "interpreting implementing" and "the interpreter's gender and origin". The nurses experience working with interpreters as a challenge.

The aim of this study was to describe home care personnel and their experiences in palliative care. The design was qualitative and data were collected through interviews. Five home care personnel were interviewed, all women, whom have experience of palliative home care.The material was then analysed with qualitative content analysis and eight main categories, derived from experiences of home care personnel, were identified: relationship, safety, quality of care, a better end-of-life, routine, information, knowledge and competence, and work environment. The result showed that all participants of this study identified themselves as family members of the patients whom they had cared for during a long period of time. Additionally, the participants were emotionally touched when the patient died.The majority experienced that the patients do receive good care in their homes.

Purpose: This study aims to examine the price transmission among ADRs (American Depositary Receipts) and their underlying shares, US market index and Hong Kong market index. We will attempt to capture how a shock in the home market is transmitted to the foreign (and vice versa). In addition we will attempt to assess the relative weight of each variable in the system generating unexpected variations of its own and other variables and at what speed the shocks are absorbed.Methodology: ADF unit root test, Johansen?s co-integration test, Granger causality test, VECM, impulse response, variance decomposition Empirical foundation: Five Chinese ADRs listed on the New York Stock Exchange. Each ADR represents a specific industry.