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.

Purpose: To examine the hearing environment for tattoo artists regarding occupational noiseand to see whether tattoo artists are exposed to hazardous noise according to Swedish WorkEnvironment Authority regulations. Method: Using a dosimeter we measured a total ofseven sessions of approximately one hour on seven different subjects, located on five studiosin Gothenburg. As a complement we did also hand out surveys based on twelve questions toexamine habits, experienced sound environment and to see if there were any hearing relatedpatterns. Results:. Sound level measurements showed that the lower exposure action valueLpAeq,8h 80 dB(A) in one case was reached if applied to the average working time of sixhours.

This is a qualitative study whit purpose of showing how teachers work whit students in need of special support in school. The purpose has been to study what teachers mean whit special aid, and if the support is individually adapted for each students needs. I have trougt interviews, observations and examinations of diverse documents found paradoxes where teachers and the scool leaders claim that they work whit the integration of all the students at school, while the teality shows a different picture. I have found a clear segregation of students, where they have on repeated occasions had to leave the classroom to receive tuition. The school stuff has a wide iiew of wich students are included in the term "students in need of special tuition".

 The main purpose is to investigate the main fea-tures of the discourse in the social medias about the legal view on cimes and criminals.                                                The special questions that are investigated are:1)    What specific features characterize the discourse in the social medias?2)    What are the legal restrictions for the freedom of speech on the Internet?3)    What attitudes can you find among lawyers towards the discourse in the social medias?4)    Are there grounds for presuming that the discourse in the social medias can effect the judgement in a special case?         .

Sub-lethal doses of neonicotinoids have been shown to negatively impact the health of honeybees. However, most studies to date have exposed bees only artificially to these pesticides under laboratory conditions. There have been just a few well designed and replicated studies of the impacts of realistic neonicotinoid exposure on honeybees foraging under field conditions. In order to close this knowledge gap, and to test the influence of the neonicotinoid clothianidin on honeybees, we used a study system of 16 paired, spatially separated (>4 km) spring oilseed rape fields in the south of Sweden. The fields were paired according to land use, the surrounding landscape and geographical proximity, using GIS.

The terms?inclusion? and? a school for all? are closely connected. The question schools can ask themselves is how they choose to create inclusion and a school for all and also in what perspective. The purpose with this study was to find out how the headmasters and the teachers at ?Blommans skola? reasoned about the definition ?inclusion?.

The aim of the study is to investigate how a teacher and a special education teacher cooperate to prevent a pupil with reading difficulties from ending up in the vicious circle of the Matthew effect, and to find out how a pupil with reading difficulties experiences his or her reading situation. This case study is based on a phenomenological perspective whereby qualitative interviews illuminate a commonly occurring problem in today?s schools. Interviews were conducted with a teacher, a special education teacher, and a pupil in grade 1, in order to cover everyone?s perspective in this situation.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

Title: Locally Integrated Groups ? A special education alternative Author: Jennie Arvidsson Type of essay: Exam essay, second level (15 credits) Supervisor: Barbro Bruce, Examiner: Lisbeth Ohlsson Program: Special Education Program at Malmö Högskola, Sweden Date: 2012-01-12 Present study is an attempt to describe how staff perceive their working operations in seven locally integrated groups, for pupils in special educational needs. By submitting a questionnaire to all professions within the groups I have tried to find similarities and differences in their statements from both structured and unstructured questions. The study is an attempt to contribute knowledge about how these groups can be understood and developed, based on a special education perspective, systems theory and sense of coherence (KASAM). The results shows that there is a consensus among the majority of staff opinions of the systems? opportunities as well as dilemmas.

A child with functional disorder getting close to starting school has different types of schooling to choose between. Parents and the school of the matter have to agree in consultation. I use the conceptions included and segregated schooling to show different ways attend school. By included education I mean that all students with as well as without functional disorder in a group shall be completely comprised in the situation and not be separated from the group by individual exercises (Fors 2004). A segregated schooling is often pursued in special school where all the students have functional disorder and the education usually takes place in separate buildings (Emanuelsson 2001).I have completed a qualitative case study of a boy who is 14 years old and has the functional disorder Down?s syndrome and has been placed at a special school his entire schooling.

The purpose of this essay is to study if and how five South African educators work with music as a special pedagogical tool in children's language development. To achieve the purpose of this study, two research questions were created. As method, interviews of a qualitative character were chosen.  The aim of the method is to give the educators the opportunity to think about and use their own experience before answering the questions.The result shows that the South African educators are not using music as a special educational tool. They rather use music as an everyday educational tool to promote children's language development. The result indicates that music in educational activities promotes children?s communication with each other.

Den i dagsläget mycket komplicerade IAS 39 som bland annat berör säkringsredovisninghade en del till den stora finanskrisen enligt vissa. Oavsett bakgrund så har utveckling av enny redovisningsstandard för att ersätta och förenkla säkringsredovisning påskyndats. Ettförsta utkast av förslag till förändring för redovisning av säkringar presenterades i december2010. IASB som leder arbetet har redan kritiserats, så hur tar användarna ? företagen emotförändringsförslagen? Genom att ta del av företagens skriftliga åsikter är studiens syfte attundersöka attityderna till förslagen i exposure draft IFRS 9 Fas III Säkringsredovisning.Detta är en kvalitativ studie där datainsamlingen består av comment letters i vilka företag harskrivit sina kommentarer och uttryckt sina attityder i olika frågor om förändringsförslagenställda i exposure draft specifikt skrivna angående IFRS 9 Fas III Säkringsredovisning.

24 years have passed since the Chernobyl accident when radionuclides were spread over largeareas of Europe, including the Scandinavian countries. Today, measurable activities of 137Csare still observed in many Swedish ecosystems.Ants (belonging to the order Hymenoptera) are social insects which collect organic materialfrom a large area around their nests. This study focuses on the 137Cs activity in ant nests andthe cesium accumulation in these nests. The aims were (1) to estimate the 137Cs fall-out in1986, (2) estimate the radiation exposure of ants and (3) find how 137Cs is distributed in an anthill. Seven ant hills (occupied by the species Formica polyctena) were studied near the villageof Hille, situated north of the city of Gävle in central Sweden.

This essay is an investigation that aims to increase the understanding regarding the opinions of what skills a teacher who works with pupils that are in need of special support ought to have. I have also tried to answer the question: How to be a good teacher?The investigation is carried out as a qualitative interview survey, where three women from three different municipalities have explained, how they want pedagogues to work with pupils that are in need of special support.The investigation shows that an accurate personality within the pedagogue plays an important part when accomplishing a positive development. Knowledge of various subjects combined with a specialized pedagogical education is very important, as well as an ability of understanding when it comes to different kinds of functional disorders.Other positive qualities a teacher should have could be the following: to be structured, calm, be able to stand stress, have patience, be a good listener, be emphatic and have a good sense of humour.The investigation also shows that teachers who are confident with themselves have a lot to gain in their profession. The final quality worth mentioning is, when you as a professional dare to be without prestige.

Finnish student have for several years proved to be successful in reading in international studies. This interview based study aims to describe how teachers in Finnish schools for Swedish speaking children are relating to reading and reading education during the first two years of schooling. The result shows that reading, reading training and reading comprehension are natural elements in all teaching during the first two years in school and that teaching is based on students? ability and interest. The teachers claim that they provide the students with varying opportunities to practice different kinds of reading.