Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

This study investigates communication and data in information systems. The paper deals, more specificly, with communication in a CRM-system implemented in a Swedish-founded company in Beijing, China. It discusses cultural, political, linguistic and gender based dilemmas that can arise from the use of a CRM-system in an international and bilingual environment. Fifty-nine interviews were conducted in Sweden and in China, either in Swedish or English. The result of this study shows that communication in the information system is affected by factors, that are not originated in technical shortcomings of the system, but rather from cultural, political, linguistic and gender based pre-knowledge among individuals.

Syftet med studien har varit att utröna huruvida Oriflames svenska reklamtexter skiljer sig från sina polska översättningar samt om eventuella skillnader beror på kulturell anpassning till målkulturen. Vidare har en bildanalys genomförts med syfte att undersöka samspelet mellan text och bild samt hur detta samspel eventuellt kan påverka konsumenterna. Trots att den kvantitativa analysen visar att käll- och måltexterna inte skiljer sig åt särskilt mycket, avviker texterna dels innehållsmässigt, dels när det gäller de könsroller som konstrueras i de undersökta texterna..

The aim of this study is to analyze how two different education books produce christianity and islam. The analyzed books is from 2003 and 2008 and the books are adapted for the last years of primary school. The meaning and translation of words is often a problem and can get the reader wrong understaning of the religion. The analyze include the perspective of this meaning and how the sacred things are described in each religion.The textanalyze is made with different criterias; the context, the pre- understanding and if the text is objectiv is some of the most important. The language is important too.

F?ljande rapport har till syfte att klassificera alla 17 tapetgrupper. Metoden f?r att uppn? detta resultat ?r huvudsakligen inspirerad av [1] samt [8] och genomf?rs med stort fokus p? geometriska argument. Arbetet inleds med att h?rleda och anv?nda principer inom Euklidisk geometri f?r att unders?ka egenskaper hos isometrier, som utg?r strukturbevarande transformationer av m?nster. Detta kulminerar i en sats om att varje isometri kan faktoriseras entydigt som en translation och en ortogonal transformation. D?refter unders?ks gruppstrukturen hos grupper best?ende av isometrier.

Detta examensarbete består av två delar, dels en översättning av en EU-relaterad text, dels en analysdel där översättningsproblem knutna till klarspråk diskuteras. Analysdelen består i sin tur av en textanalys av källtexten och en fördjupning i ett antal klarspråksfrågor som aktualiseras i översättningen. En av slutsatserna är att översättningens potentiella kvalitet i viss utsträckning är avhängig av källtextens kvalitet och komplexitet, och i vissa fall finns därför, i någon mån, en begränsning redan på källtextnivån. Vidare visas att en något friare överföring (än vad praxis är i den aktuella diskursen) kan vara till fördel för översättningen. Slutligen hävdas att textlingvistiska bearbetningar är ett bra sätt att öka läsarhänsynen och höja klarspråksfaktorn, samt att idiomaticitet är nära förbundet med klarspråk..

For a few decades, the wild boars are established over large areas in southern and centralSweden. Where they cause problems in terms of damage to crops in the agriculturelandscape, where rooting, browsing and trampling, but also damage to the crop when wildboars chosen daily rest in the cultivated fields. Along with the growing number of wildboars the rate of car accident with wild boars has also increased.Here I examined the daily rests of wild boar (Sus scrofa) sows in southern Sweden, todetermine the factors which the wild boars sows choose for daily rest. By determining whatfactors are important in this selection of daily rests, we may be able to make managementmeasures to reduce the damage wild boars make in the agriculture landscape by attractingthem to places where they do less economic damage and accidents on roads.In this study I have examined 123 daily rest positions from 14 different individual wildboar sows fitted with GPS collared in Southern Sweden, Skåne County in Christinehof,Högestad Kronovalls estate. Data was collared over the years 2004-2006 during the periodfrom June 1 to September 30.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

Empati kan beskrivas som en förmåga att veta vad en person känner och tänker. Denna studies huvudsyfte var att översätta C. Daniel Bat-sons empatiskala till svenska. Syftet var även att testa om det fanns skillnader vid perspektivtagande samt skillnader i empati när den and-re är snäll jämfört med elak. Deltagarna var 111 gymnasiestudenter som fick inta ett perspektiv, objektivt eller med inlevelse, och läsa en historia.

This report is an analysis from a gender perspective of more than three hundred minutes in sports broadcasting on SVT and TV4. The study explains how air time is divided between male and female athletes as well as which sports, male or female, get the most air time. The sports are also categorized according to attitudes about the sports being masculine, feminine or neutral. In this way the study also shows the categories of sports that are given the most airtime.Our view before the study was that from a media perspective, the Swedish sports world was very male dominated. The results show that male athletes get more exposure than female athletes on both channels, this despite the fact that the membership of the Swedish sports clubs is fairly evenly divided between men and women. .

Waste appears to be a low-cost fuel compared to biofuel. This Masters thesis was conducted for Vattenfall Utveckling AB and deals with how waste in the fuel affects the performance of a SCR-catalyst. Different mechanisms of deactivation were surveyed, focusing on the poisoning mechanism. A literature study was carried out, which was used as a reference when analysing the results.Small samples (9x2x2 cm, 64 pieces) cut out from a full-scale unused honeycomb catalyst were exposed up to 1500h in two different combustion plants, Johannes in Gävle (co-combustion) and Högdalen in Stockholm (waste-combustion). The activity was measured mainly at 300°C but also at 250, 350, 375 and 400°C.

The aim of this study is to investigate how new knowledge, discovered and translated by the archaeologist, is transferred to the public by examining the question posed to the archaeologist by ?la?nsstyrelsen,? the county administration office.Since there can be no mediation of knowledge without an understanding of its perception, I pay a visit to the cognitive sciences in order to answer what knowledge is and how it functions in regards to contract archaeological results.I argue that the current structure of mediation, in regards to archaeological knowledge, is in need of the same quality control that is demanded by the contractors in regards to standard archaeological procedures. When presenting archaeology to the public, consideration needs to be paid to the different targets groups of society. The importance of national directions rather than regional translations for mediation of archaeology is stressed by the author. This needs to be carried out through a change of the questions posed to the contracted archaeologists by the county administration in their ?fo?rfra?gningsunderlag,? the order specification for archaeological investigations. .

Denna undersöker hur ungdomars attityder till tobak påverkas av olika typer av exponering. Det finns idag specifika begränsningar och restriktioner för hur marknadsföring av tobak får se ut i Sverige men trots det exponeras vi dagligen på sociala medier, i affärer och liknande, ofta utan vidare medvetenhet. Vi ville genomföra en undersökning över hur ungdomars attityder till tobak skapas och påverkas av sociala, interna och externa påtryckningar. Genom våra två fokusgrupper har vi lyckats samla önskat material och där av kunnat klarlägga flera svar till hur olika typer av exponering påverkar ungdomars attityder till tobak..

How does language work within the context of art and image? In what way can text contribute to the reception of an art work?In this essay I examine the role of language and how it, in selected works from the artists Sejla Kameric, Barbara Kruger and Jenny Holzer, becomes part of the deconstruction and exposure of social structures and issues of gender. My aim is to examine whether this deconstruction of rules and structures helps to bring about a forming of a female subject in oppsition to the more common female object..