The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

The Swedish concept of bildning, related to the German Bildung, finding its correspondence in English in refinement, formation and culture, is an important, though traditional rather than modern concept in cultural policy and sphere. The concept connected to the activity of the public library is relevant, as the library uses the word as a description of parts of its work. The meaning of the concept can easily be seen to be complex as well as disputed, borders on and is related to other concepts. The paper discusses different meanings to the concept according to different Swedish authors, as well as the connection of the concept to related ones. The varieties and differences are expressed as differences in discourse.

Uppsatsen undersöker orsaker till fenomenet girting, dvs olyckor där bogserbåtar dras ned och potentiellt kapsejsar vid bogsering av farkoster. Undersökningen utgår från 14 officiella haverirapporter om girtingsituationer världen över.  Med hjälp av modellen HFACS-MA kategoriseras olycksorsakerna i en orsakskedja för att utröna vilka kategorier som är mest frekvent förekommande i samtliga undersökta olyckor. Resultatet visar att dåligt förberedda bogseroperationer (med otillräcklig eller utebliven planering och riskbedömning), brister i organisationernas dokumentation (manualer, instruktioner och procedurer), samt bristande kommunikation mellan de inblandade parterna var de största faktorerna för girting. För att minska risken för girting har rekommendationer framtagits, som bl a innefattar vikten av att hålla dokumentation uppdaterad, hålla tydlig kommunikation mellan inblandade parter under bogseringsoperationer samt planera varje operation noggrant och ge alla inblandade möjlighet till återkoppling..

Syfte ? Att skapa en ny produkt inom kategorin mingelbord, som erbjuder fler användningsområden för att bli mer anpassad för privatpersoner och i hemmamiljö. Att genom en innovativ konstruktion och en kombination av moduliserade- och hantverksdelar skapa en unik produkt på marknaden.Metod ? Grundmetoden för det här arbetet är den första fasen i en produkts liv: produktutvecklingsprocessen; identifiera behovet, planera designprocessen, ta fram kundkraven, utveckla konceptet och till sist utveckla produkten.Resultat ? Designkoncept på ett mingelbord har tagits fram och redovisas i bilder. Dessa bilder är resultatet av en uppmodellering i datorn med hjälp av 3D-progam.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.

The purpose of this essay was to look at how the Swedish Prison and Probation Service and the Social Service work with children who have parents in prison and what they can do to ease the contact between the children and their parents. In our study we have used different questions regarding parent role, gender, child perspective, contact possibilities and collaboration. We have interviewed six prison officers and five social workers in Skåne. We have also used previously written reports. Our conclusions are that the parent role is affected by imprisonment and more amongst the women than the men.

The purpose of this study was to examine the resources and barriers that social workers have incorporating the Social Service Act states during meetings with clients, using and developing the client's skills and knowledge, develop their own resources and to promote the use of self-determination. A qualitative study was done by interviewing six social workers working within the in social service?s department for family and individual welfare. Social workers were encouraged to describe and discuss the key aspects of cases that developed positively respectively negatively. Motivation theory, evidence-based practice, empowerment, and expert-expert relationship are the theories and concepts that we used to analyze the material.The study's main conclusion is that the most important prerequisite for positive development of cases is that the social worker emphasizes and stimulates the client's own resources during meetings.

Since the beginning of the 1990s, Swedish society has gone through a great change. Firstly with the personal computer and then with the internet moving in to everyday life, a new arena for interaction with society evolved. Work, education, doing bank errands and reading or discussing the news, just to name a few, now all take place in the virtual world online. Not to mention social media sites such as twitter, instagram or facebook, the last of which has over half of the Swedish population represented as members.   Companies, corporations, interest groups, political parties and politicians must be aware of the massive impact that a post spread through social media can have.    This thesis will, with the text analyzing tool, argumentation analysis, and on the theoretical platform of political communications theory, analyze three of the most viral Swedish political posts spread over 120 000 times each, to see if there are any combined qualities that point to the fact that there is a formula for getting a post to become a viral success on social media.    The main result showed that of the three posts analyzed, all were built up around a factual thesis, argued for with foremost example arguments, not only appealing to the logical branch of argumentation but also to the ethical, and that they tended to be of high relevance and sustainability. The conclusion must therefore be that these are all qualities that tend to be of relevance for making a political post on social media into a viral success..

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

This Bachelors exam is about young adults and their use of Mobile Social Network System.The use of mobile social media has become more common in today?s society, ranging fromteenagers, the dominating internet users, to the elderly. The traditional purpose of use inmobile phones, the voice communication from one place to another, has in Sweden beendominated by text communication instead. Along with the development of Smartphones andthe mobile interface, the births of mobile social media have increased in the market.Reports have shown that of all the devices with the possibility to connect to social networks,the one kept closest to our bodies is the mobile phone. One of the advantages of using thephone for mobile social media is that you can easily and smoothly update whenever andwherever, within one arm?s reach.

Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats.

When the emissions from the diesel trucks today accounts for a large part of the total emissions from the road traffic, the trend with a more extensive use of diesel trucks for transportation will therefore lead to increasing carbondioxide emissions to the atmosphere. Because of the fact that technical progress in the form of optimized engines and shifts in the means of transport sometimes result in even greater emission levels, other solutions to this problem must be studied to decrease the emissions of carbondioxide from the diesel trucks. The purpose of the thesis is to show how a decrease of the carbondioxide emissions from diesel trucks in Sweden can be achieved in a costeffective way by the use of a carbondioxide tax and a differentiated vehicle tax. The method used in order to fullfill the purpose of the thesis is studies of literature, mainly of public government reports. Literature of enviromental economics will be used to show the need of a tax and how to determine the dynamic effective carbondioxide tax in steady-state.

Background: Daily news reports of school violence, bullying and harassment are common. The school has developed into an arena which has been exposed into a growing unhealthyness. Paradoxically, financial resources decreases while demands on school staff increases. How does school staff and personal cope with these demands? Aim: We sought to study sense of coherence among school employees in two schools; a comparison between one health promotional school and one school in the process of working with health promotion.