Hur påverkar ägarbilden hos svenska företag den rörliga ersättningen till den verkställande direktören?

Bakgrund Det diskuteras mycket idag om ersättningar till verkställande direktörer (Vd) och storleken på dessa. Många har synpunkter på den enligt dem väldigt höga ersättningen och framförallt är många kritiska till de stora bonusar som tilldelas till företagsledare. Samtidigt är det ägarna som genom representation i styrelse och på bolagstämma bestämmer ersättningen. Syfte Syftet med studien är att undersöka om det föreligger ett samband mellan ägarbilden och andel rörlig lön till den verkställande direktören. Metod I studien tillämpas en deduktiv forskningsansats där vi utgått från existerande teorier och tidigare empirisk forskning för att skapa en hypotes som sedan kan bekräftas eller förkastas. Hypotesen testas genom en kvantitativ metod där data samlats in över 56 stycken svenska bolag för att sedan testas med statistisk regressionsanalys. Slutsats Undersökningen visar att det finns ett negativt samband mellan ett större ägande och andel rörlig ersättning till verkställande direktör.

Baseline data of a population-based cohort of patients with diabetes in Switzerland (CoDiab-VD)

QUESTIONS UNDER STUDY: To describe a population-based sample of patients with diabetes and the quality of their care in the canton of Vaud, Switzerland, as a baseline measure for the evaluation of the "Programme cantonal Diabète". METHODS: We conducted a self-administered paper-based questionnaire survey. Non-institutionalised adult (aged ≥18 years) patients with diabetes diagnosed for at least 1 year and residing in the canton of Vaud were recruited by community pharmacies. Women with gestational diabetes, people with obvious cognitive impairment or people not sufficiently fluent in French were excluded. Primary outcomes were recommended processes-of-care and outcomes of care (glycosylated haemoglobin [HbA1c], generic and disease-specific health-related quality of life (HRQoL), overall care score in relation to the Chronic Care Model). Other measures included diabetes education, self-management support and self-efficacy, health status, health behaviour and demographics. RESULTS: A total of 519 patients with diabetes were included. Whereas the mean HbA1c level was 7.3% (n = 177, 95% confidence interval 7.1-7.5), diabetes-specific processes-of-care and influenza vaccination were reported by less than two-thirds of the patients. Physical activity and diet recommendations results mirrored patients' difficulties with their management in daily life and diabetes-specific HRQoL was worst in the dimensions relative to diet (eating and drinking) and sex life. A minority of patients reported ever having participated in diabetes education courses (32.8%). Overall, patients were satisfied with their care and the support they received. CONCLUSIONS: This study provides a broad picture of the experiences of people living with diabetes in the canton of Vaud. It shall guide the development of targeted interventions within the "Programme cantonal Diabète".

CoDiab-VD: protocol of a prospective population-based cohort study on diabetes care in Switzerland.

BACKGROUND: Diabetes represents an increasing health burden worldwide. In 2010, the Public Health Department of the canton of Vaud (Switzerland) launched a regional diabetes programme entitled "Programme cantonal Diabète" (PcD), with the objectives to both decrease the incidence of diabetes and improve care for patients with diabetes. The cohort entitled CoDiab-VD emerged from that programme. It specifically aimed at following quality of diabetes care over time, at evaluating the coverage of the PcD within this canton and at assessing the impact of the PcD on care of patients with diabetes. METHODS/DESIGN: The cohort CoDiab-VD is a prospective population-based cohort study. Patients with diabetes were recruited in two waves (autumn 2011--summer 2012) through community pharmacies. Eligible participants were non-institutionalised adult patients (≥ 18 years) with diabetes diagnosed for at least one year, residing in the canton of Vaud and coming to a participating pharmacy with a diabetes-related prescription. Women with gestational diabetes, people with obvious cognitive impairment or insufficient command of French were not eligible. Self-reported data collected, included the following primary outcomes: processes-of-care indicators (annual checks) and outcomes of care such as HbA1C, (health-related) quality of life measures (Short Form-12 Health Survey--SF-12, Audit of Diabetes-Dependent Quality of Life 19--ADDQoL) and Patient Assessment of Chronic Illness Care (PACIC). Data on diabetes, health status, healthcare utilisation, health behaviour, self-management activities and support, knowledge of, or participation to, campaigns/activities proposed by the PcD, and socio-demographics were also obtained. For consenting participants, physicians provided few additional pieces of information about processes and laboratory results. Participants will be followed once a year, via a mailed self-report questionnaire. The core of the follow-up questionnaires will be similar to the baseline one, with the addition of thematic modules adapting to the development of the PcD. Physicians will be contacted every 2 years. DISCUSSION: CoDiab-VD will allow obtaining a broad picture of the care of patients with diabetes, as well as their needs regarding their chronic condition. The data will be used to evaluate the PcD and help prioritise targeted actions. TRIAL REGISTRATION: This study is registered with ClinicalTrials.gov, identifier NCT01902043, July 9, 2013.

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.