Bonus : En jämförelse mellan fyra länder

Syftet med denna uppsats är att ge en bild av eventuella skillnader mellan fyra länder vad det gäller bonus till VD. Företagen som undersöks är ifrån Sverige, Storbritannien, USA och Norge. I uppsatsen redovisas teorier kring ersättningar och regelverk. Teorierna leder fram till tre stycken hypoteser som testas.Antal bolag från varje land som undersöks är 10 stycken, totalt 40 stycken. Bolagen har valts ut ifrån börslistor där de största bolagen från varje land finns med.Metoden som valts för undersökningen är en kvantitativ metod. Årsredovisningar och Proxy Statements undersöktes för att generera data.Undersökningen resulterar i att de två första hypoteserna styrks och den tredje kan inte få något stöd utifrån de material som undersöks. Som avslutning så ges förslag till vidare forskning inom ämnet.

Vad kvinnor är mest nöjda med i samband med sin förlossning : Validering av instrumentet KUPP-I

AbstractThe aim: The aim of the study was to describe what women are most satisfied with in maternity care and if women´s childbirth experiences can be described by means of the QPP-I, who contains 32 statements related to maternity care. Design: The study is part of a national cross-sectional study which lasted for two weeks in Sweden in 2007. This paper analyzes one of the two questions with open answers, which reads: "What was the best with maternity care?”. Results: The results showed that out of a total of 735 responses 717 could be placed in the existing instrument QPP-I. Responses were analyzed by deductive content analysis and the majority 98% of the women's responses was about commitment, empathy and respect from the midwives. The responses (n = 18) who did not fit in QPP-I were then analyzed inductive and focused on team work and sense of coherence. Conclusion: The instrument QPP-I can be developed with additional statement to measure what it intends to measure, women's perceptions of maternity care.

Creating Prestige and Global Networks through Conference Rituals

An international conference is a secular ritual which serves to create, recreate and shape global-wide translocal cultural sharings. Social anthropological theories and methods are used to show that, besides being an information flow junction, the international conference is a network crossroad and a way of socialising new members into aninternational research community. It is also capable of creating prestige and honour for the individual researcher,for the arranging research team, university and city. Rituals do not merely reflect the social relations or cosmology of a society, but are events that in themselves do important things through ritual forms and symbolic statements.

Att skapa sammanhållning via ett systemutvecklingsprojekt : med inspiration av idrottspsykologi

Detta examensarbete har genomförts av två studenter vid Högskolan Dalarna i samarbete medIT-konsultbolaget Istone Concrevi. Edsbyverken, som är en möbeltillverkare baserad i Edsbyn,är kund hos Istone och har ett behov att öka sin leveranssäkerhet. Företaget upplever också attdet finns en bristande sammanhållning mellan de som arbetar administrativt och de som arbetarmed tillverkning i verksamheten. Edsbyverken hoppas att en ökad sammanhållning ska varabidragande till en bättre leveranssäkerhet. Sammanhållning är ett begrepp som är vanligtförekommande inom idrott och lagsporter och förknippas ofta med framgång inom idrotten.Forskningsstrategin som används i studien är design and creation som fokuserar på att skapa nyaIT-produkter, artefakter. Denna studie har resulterat i en artefakt av typen instansiering i form aven applikation som utvecklats med hjälp av ett användarcentrerat och agilt arbetssätt. Syftet medstudien är att undersöka och testa hur teorier inom idrottspsykologi kan användas inom ettsystemutvecklingsprojekt med ändamål att få artefakten och utvecklingsprocessen att främjasammanhållning hos verksamheten. Datainsamlingsmetoder som använts i studien är intervjueroch enkäter. Intervjuerna har använts för att insamla bakgrundsinfo från verksamheten ochönskemål kring appen och enkäterna för feedback på appen samt för att utvärderasystemutvecklingens och appens påverkan på sammanhållningen.Resultaten från datainsamlingen är i många fall spretande med allt från positiva omdömen sommenar att sammanhållningen förbättrats, till negativa som menar att ingen inverkan skett. Vid ensammanvägning kan man dock se att majoriteten menar att detta forskningsprojekt inte lyckatsmed att förbättra sammanhållningen. En viss andel anställda vid Edsbyverken tror dock attsammanhållningen kan öka på längre sikt. Slutsatsen kring idrottspsykologi är att den vid enkoppling till systemutveckling har ett begränsat användningsområde och att många av de teoriersom förekommer om sammanhållning inte är användbara eller passande vidsystemutvecklingsarbete.

Skicklig läs- och skrivundervisning i åk 1-3 : Om lärares möjligheter och hinder

This study focuses on teachers’ opportunities and obstacles to perform skillful reading and writing instruction. It’s about the ability to accurately identify where students are in their reading and writing process and to help them develop good reading skills. It is also about the ability to recognize signs of difficulties that students may have in their written language development and to know what efforts are needed to help them advance their reading and writing skills. The research is based on teachers’ own statements and survey responses on the external conditions for teaching and on their approach, attitudes and knowledge in reading and writing. The empirical material consists of interviews, surveys and test data. The interview study was conducted with eight teachers. The questionnaire was answered by 249 teachers, while the knowledge test was conducted of 269 teachers and 31 special education teachers. Many of the teachers in this study have lack knowledge in the structure of language and common Swedish spelling rules. Furthermore, it appears that a large part of them are unaccustomed to explaining, in detail, students’ reading development and find it difficult to systematically describe the aspects of daily literacy instruction. The overall picture is that many teachers teach without having tools to reflect on how their education really affects students’ reading and writing. These shortcomings make it difficult to conduct effective literacy instruction. Once students have learned to decode or if they have reading difficulties, many teachers seem to one-sidedly focus on getting students to read more. The consequence could be that those who would need to practice more on the technical basic of reading or comprehension strategies are left without support. Lack of variety and individuality in fluency and comprehension training can challenge the students’ reading and writing development. The teachers in the study, who have the old junior school teacher and elementary teacher education, have the highest amount of knowledge of reading and writing (the test). Good education can provide student teachers with professional skills that they may develop further in their careers. Knowledge of the meaning of phonological and phonemic awareness as well as knowledge of how to count phonemes seem to be important for knowledge of reading and writing (the test). Knowledge of basic reading processes can be obtained by systematic and structured work with students’ linguistic development, and through continuous dialogues with experienced colleagues on how and why questions. This is one important way to work also in teacher training. When essential professional skills are established in the teacher education, in practice students will obtain the school’s learning goals.

Children’s conceptions about mathematics and mathematics education

This paper deals with younger students’ (grade 2 and 5) conceptions about mathematics and mathematics education. The questionnaire consisted of three parts: (1) statements with a Likert-scale; (2) open-end questions where the students could explain further their conceptions; and, (3) a request to draw a picture of yourself doing mathematics. The results from the statements were summarised and the pictures were analysed. Most students in grade 2 had a positive attitude towards mathematics whereas a larger proportion in grade 5 gave negative answers. All students presented mathematics as an individual activity with a focus on the textbook. The elder students narrow the activity down to calculating. A post-questionnaire confirmed the results.

IAS 40 ur ett Nordenperspektiv : Jämförelse av regelverkets efterlevnad 2014 jämfört med 2009

Börsnoterade bolag ska i sin koncernredovisning redovisa enligt IFRS och förvaltningsfastigheter skall redovisas enligt IAS 40 Förvaltningsfastigheter. Detta examensarbete undersöker hur Nordiska börsnoterade bolag tillämpar vissa punkter inom IAS 40 i 2014 års redovisning jämfört med 2009 års redovisning. Syftet med undersökningen är att undersöka skillnader mellan de granskade företagens redovisning 2014 och 2009, med utgångspunkten i en tidigare publicerad undersökning (Hedlund & Ersson, 2011). Det som undersöks är om företagen använder samma värderingsmetod, om de informerar om hur värdering av förvaltningsfastigheter skett, om var i resultatrapporten de rapporterar justeringar av verkligt värde samt hur väl de lämnar upplysningar enligt IAS 40 punkt 75. Undersökningen har skett med en kvantitativ metod då det är årsredovisningar som granskats. Undersökt data är årsredovisningar från 2014 och 2009 för samma företag som granskats i den tidigare undersökningen. Några företag har utgått då de inte ingår i urvalsramen Nordiskt börsnoterat fastighetsbolag. Totalt granskades 14 stycken företag. Resultatet visar att efterlevnaden totalt sett är något bättre 2014 jämfört med den tidigare undersökningen. Till stor del beror det på urvalet där de företag som utgått var dåliga på att lämna upplysningar enligt IAS 40 i 2009 års redovisning. Sett till de företag som är med i båda undersökningarna är efterlevnaden likartad de jämförda åren. Det är få företag som lämnar upplysningar om begränsningar i rätten att sälja förvaltningsfastigheter, avtalsenliga förpliktelser att köpa eller hur de skiljer på rörelsefastigheter och förvaltningsfastigheter. Tolkningen kan då göras att det inte finns någon restriktion eller förpliktelse om det inte lämnas några sådana upplysningar. Om det är ett fastighetsbolag så kan det tolkas som att de inte har några rörelsefastigheter. Med dessa tolkningar blir efterlevnaden bland de undersökta företagen god.

”Vi kan vistas i samma rum men jag tänker inte prata med dig” : Religionskunskapslärares tolkning av begreppet tolerans samt dess betydelse och funktion i undervisningen

This is a qualitative interview study aiming to examine the concept of tolerance as it is a core value in the curriculum for the Swedish upper secondary school and high school. The concept of tolerance is linked to the subject of religious studies. A total of six teachers were interviewed regarding their understanding and interpretation of the concept, as well as its place in their teaching. The method of analysis was hermeneutic and the statements made by the teachers were further analyzed in the light of normcritical pedagogy and didactical awareness. The results show a diversified understanding of the concept, manifested in a broad scale of attitudes to it, ranging from negative to positive, though all were based on a reflective approach. This affected the teachers' tendency to include, or focus on, the concept of tolerance in their teaching, varying from active inclusion to exclusion. The discussion focuses on the differences and difficulties associated with acts of tolerance versus attitudes of tolerance. The teachers define religious studies as a subject with heavy focus on interpersonal relations. Acts of tolerance are therefore problematic as they are also acts of power between individuals and groups. This shows the didactical importance of discussing the concept of tolerance, mainly in relation to attitudes and acts, between teachers as well as in the classroom.

User perspectives on the Swedish Maternal Health Care Register

Background: Established in 1999, the Swedish Maternal Health Care Register (MHCR) collects data on pregnancy, birth, and the postpartum period for most pregnant women in Sweden. Antenatal care (ANC) midwives manually enter data into the Web-application that is designed for MHCR. The aim of this study was to investigate midwives? experiences, opinions and use of the MHCR. Method: A national, cross-sectional, questionnaire survey, addressing all Swedish midwives working in ANC, was conducted January to March 2012. The questionnaire included demographic data, preformed statements with six response options ranging from zero to five (0 = totally disagree and 5 = totally agree), and opportunities to add information or further clarification in the form of free text comments. Parametric and non-parametric methods and logistic regression analyses were applied, and content analysis was used for free text comments. Results: The estimated response rate was 53.1%. Most participants were positive towards the Web-application and the included variables in the MHCR. Midwives exclusively engaged in patient-related work tasks perceived the register as burdensome (70.3%) and 44.2% questioned the benefit of the register. The corresponding figures for midwives also engaged in administrative supervision were 37.8% and 18.5%, respectively. Direct electronic transfer of data from the medical records to the MHCR was emphasised as significant future improvement. In addition, the midwives suggested that new variables of interest should be included in the MHCR ? e.g., infertility, outcomes of previous pregnancy and birth, and complications of the index pregnancy. Conclusions: In general, the MHCR was valued positively, although perceived as burdensome. Direct electronic transfer of data from the medical records to the MHCR is a prioritized issue to facilitate the working situation for midwives. Finally, the data suggest that the MHCR is an underused source for operational planning and quality assessment in local ANC centres.

The discourses on induced abortion in Ugandan daily newspapers : a discourse analysis

Background: Ugandan law prohibits abortion under all circumstances except where there is a risk for the woman's life. However, it has been estimated that over 250 000 illegal abortions are being performed in the country yearly. Many of these abortions are carried out under unsafe conditions, being one of the most common reasons behind the nearly 5000 maternal deaths per year in Uganda. Little research has been conducted in relation to societal views on abortion within the Ugandan society. This study aims to analyze the discourse on abortion as expressed in the two main daily Ugandan newspapers. Method: The conceptual content of 59 articles on abortion between years 2006-2012, from the two main daily English-speaking newspapers in Uganda, was studied using principles from critical discourse analysis. Results: A religious discourse and a human rights discourse, together with medical and legal sub discourses frame the subject of abortion in Uganda, with consequences for who is portrayed as a victim and who is to blame for abortions taking place. It shows the strong presence of the Catholic Church within the medial debate on abortion. The results also demonstrate the absence of medial statements related to abortion made by political stakeholders. Conclusions: The Catholic Church has a strong position within the Ugandan society and their stance on abortion tends to have great influence on the way other actors and their activities are presented within the media, as well as how stakeholders choose to convey their message, or choose not to publicly debate the issue in question at all. To decrease the number of maternal deaths, we highlight the need for a more inclusive and varied debate that problematizes the current situation, especially from a gender perspective.