By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

To create fair conditions between the majority and minorities in a cultural diverse society poses a challenge for both the makers of government policy and the political theorist. The aim of this thesis is to examine the Swedish government official reports concerning integration and minority rights, with a special interest in values and cultural rights. As a methodological tool a theoretical model that classifies cultural rights is developed and the three normative doctrines lockean libertarianism, comprehensive liberalism and multiculturalism are distinguished from the discussion about how politics ought to be in a multicultural society. Through this perspective rights and values in the official reports are identified and analyzed. The result shows three different standpoints in the reports concerning which cultural minority group they are discussing.

In 2006 the government assigned the Council of Cultural Affairs the task of making an update, consisting of 50 literary titles, to be added to the existing list called Alla tiders klassiker ? en klassikerserie för skolan (All-time classics suited for school).      The idea of ??a literary canon can be considered to be a tool for transferring socially, historically and culturally constructed norms and values ??from one generation to the next in order to create and maintain a common frame of reference. The common frame of reference affect the individual's thoughts and actions as well as their sexual desires and their own perception of self as a sexual being.

The Swedish government has proposed that 20 % of the cultivated land in Sweden should be organic by the year 2010 (The Swedish Board of Agriculture, 2008). In addition to this the production of organic food like milk, meat and egg should increase considerably. To reach the government?s goal it is necessary that the Swedish farmers get motivated to convert their production from conventional to organic. Milko is a dairy association that has chosen to focus on organic products, they want to be the leading organic dairy association, and therefore they have a large need for organic milk (Milko, 2008).

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

In Sweden, large scale planting of Lodgepole pine (Pinus contorta var. latifolia) started in the beginning of the 1970?s. At first, the aim was production of pulpwood, but later, also production of timber became considered realistic. Today, Sweden has more than 520 000 ha of Lodgepole pine.

During the early Middle Ages beech forests (Fagus sylvatica L.) spread out over large parts of southern Sweden. They had a crucial role in human survival for hundreds of years. For various reasons, the beech forest area has decreased since the 1600s. Spruce planted on former beech forest land was the primary reason for the decline during the second half of the 1900s, which made many worried about the future of the beech forests and led to a beech forest act in 1974. This study describes the background to the beech forest act based on parliamentary official documents.

Ever since Lipsky wrote about street-level bureaucrats in 1980 the main belief has been that certain characteristics of their jobs make it exceptionally difficult to severely reduce their discretion. However, discretion comes at a price and if public servants abuse their power the legitimacy of government is at risk and ultimately even the democracy.This thesis address this question by analysing the Swedish employment service which in the beginning of 2001 started a project called ?Af Sverige? trying to improve internal rule of law. By comparing two local and fairly equal jobcentres and how the street-level bureaucrats within use their discretion, I seek to find support for my hypotheses that organizing local jobcentres according to the principles of machine bureaucracy plays a significant part in reducing discretion.My findings show that a jobcentre characterised by strict rules, few units, good communications and a forthright manager who delegates formal power to the employees results in a stricter and more uniform application of regulations among the street-level bureaucrats. My conclusion is therefore unambiguous.

This thesis is performed as a case study, and has had the aim to study who has the power over cultural heritage, by studying the digitization selection criteria at KB and what influences there can be on the digitization selection process. The theory of the arm?s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and different concepts will influence the digitization selection process has been used in this study. A qualitative research with document study and informant interview and e-mail interview has been conducted.

This work summarises some of the new choice theories and compares them with the neo-classical theories. It will deal with choice behaviour in situations with complex choice, such as may be encountered by board members or members of a co-operative company. The thesis discusses how choice may change if the rules of choice change. The hypothesis that people will vote differently depending on whether they choose a desired alternative or remove the undesired alternatives will be tested. .

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

Abstract Title: The Social Democrats and Monarchy, a Study of three Social Democratic newspapers and their reports about Oscar II?s 25 year anniversary as king of Sweden. The Social Democrats in Sweden has almost had a power monopoly over the parliament and government during the entire 20:th century. Since the party was established in 1889 they have been against monarchy as a way of govern society. When the monarch lost political power and influence during the 20:th century, they still condemned monarchy as undemocratic. They preferred to have a republic instead, with an elected president, rather than a king or a queen.

In this essay we discuss how the decentralisation of the Swedish school system affects the concept of ?equal opportunity school?. We investigate the development from both a historical and contemporary perspective, in order to identify changes over time. The central question of the essay is how the decentralisation of the school system affects the teacher?s perspective and experiences of the government?s framework about ?equal opportunity school?? The analysis is based on four qualitative, semi structured, direct interviews with respondents both active in municipal schools situated in the Malmö council and with more than thirty years of experience in their profession. Our analysis of the interviews show that both respondents experience the overall situation in the schools has deteriorated from an equal opportunity aspect since the decentralisation of the school system.

Introduction:Corporate limits becoming more diffuse due to the globalization taking place and requirements for analytical strategies are becoming more fundamental parts of organizations. Business Intelligence systems are hot and not without reason, today's world is spinning faster and with a flow of information that is constantly increasing Business Intelligence promises to introduce a support that will render a better decision-making, something that everyone wants.Problem Discussion:The local government business has today demands from the Swedish School-inspection to analyze and create adequate target images to the school and students meet curriculum goals and guidelines. Therefore, local government activities has increasingly begun to implement Business Intelligence tools, with the purpose to facilitate strategic and operational decisions were the result plays an increasing role in today's society.Purpose:This study evaluates how the analysis tool Qlikview fulfills the function of monitoring and controlling the improved student achievement in public schools.Method:The evaluation has been conducted qualitative interviews with staffs that have leadership positions in each municipality and management and possess a deep knowledge of the analysis tool and its processes.Conclusion:The evaluation has shown positive effects on the monitoring and control of student performance through better control of school operations..

Syftet med denna studie var att undersöka vilka samband det finns mellan värderingar, föreställningar och normer kring miljön till agerande för ekologisk hållbarhet i det vardagliga livet. Vår hypotes var att det finns samband mellan affekter kring miljöns framtid och agerande till hållbar utveckling. För att söka svar på syftet och bekräfta hypotesen har enkäter med frågor gällande individens värderingar, föreställningar och normer om miljön samt frågor om miljömässigt agerande skickats ut via e-post till 119 deltagare i åldern 23-65 år. Svarsfrekvensen var på 59 procent. Resultatet visade att det fanns ett flertal starka samband mellan miljömässiga värderingar, föreställningar och normer till individens agerande och hypotesen om att det fanns samband mellan affekter och agerande för hållbar utveckling verifierades.