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SAMMANFATTNING Examensarbetets titel: En branschanpassad styrmix? Seminariedatum: 14 januari, 2011 Ämne/kurs: FEKP01 Magisteruppsats i Redovisning, 15 HP (15 ECTS) Författare: Jonas Nolin och Tobias Skarin Handledare: Johan Dergård Fem nyckelord: MCS, Situationsteorin, styrmix, styrmedel, branschuppdelning Syfte: Att studera relationen mellan bransch och styrmix för att undersöka hur bransch som v
Lex Britannia infördes 1991 efter ett fall i Arbetsdomstolen som kommit att kallas, Britanniadomen (AD 1989 nr 120). I det målet inskränktes fackföreningarnas möjligheter till stridsåtgärder för att förmå arbetsgivare att teckna kollektivavtal. Domen fick mycket kritik och en lagändring gjordes i MBL, Lex Britannia. Ändringen innebar att fackföreningar hade möjlighet att tränga undan ett kollektiv
Ett stödbrev utfärdas vanligen av ett moderbolag till en koncernextern part. Stödbrevet uttrycker ett visst stöd för ett dotterbolag i koncernen som den koncernexterna parten har ingått eller skall ingå avtal med. Stödbrevet är en kompromisslösning mellan parter som inte kan enas om vilken typ av säkerhet som måste ställas för att det bakomliggande avtalsförhållandet skall inledas eller fortskridaThe standard letter of comfort is issued by a parent company for the benefit of its subsidiary or affiliated company, to an external contracting party that has entered, or is about to enter, into agreement with the subsidiary or affiliate. The letter of comfort expresses a certain level of support from the issuer, should the subsidiary or affiliate be unable to perform in accordance with its agree
Garment industry is the most traditional and the most fashion industry in the world. The sales of the world textile and apparel goods are only lower than the tourism industry and information industry which means it is the world's third largest industry. As the leading province, Guangdong's output, value and export amount of production rank first in the nation for many years. Despite the ra
Right to access to justice is one of the most important human rights. Human rights are meaningless if they cannot be enforced. Thus access to legal assistance, fair trails and effective remedies are essential for a fair and just society. It is a widely accepted fact that qualified legal aid is one of the most important components of the access to justice. This right is guaranteed to everyone inclu
Examensarbetet redogör för hur ett rekonstruktionsförfarande går till enligt gällande rätt och redogör även till viss del för den kritik som har riktats mot förfarandet och hur lagstiftaren har gått tillväga för att möta denna kritik. Bland annat anses förfarandet vara långsamt och dyrt. Det har vidare angetts att det saknas en enhetlig reglering för konkursförfarandet och rekonstruktionsförfarandThis thesis sets out to describe how a business reorganization procedure works according to existing Swedish law. This thesis also aims to describe the proposed changes and why the changes have been proposed. The current law has been criticized of being slow and inefficient, and also that it is too expensive to reorganize smaller businesses. There is no convenient way to change direction from busi
Tre fiskgjusar utrustades med sändare innehållande GPS-mottagare inför hösten 2006. Sändarna gav information om fågelns position varje timme under hela flytten från Sverige till Afrika. Data från sändarna användes i den här studien tillsammans med marktäckedata för att ta fram en metod för att undersöka samband mellan landskapet och olika aspekter av flytten. Fiskgjusen förväntades välja en väg soThree Ospreys were fitted with satellite transmitters including GPS receivers in autumn 2006. These transmitters provide hourly data of the birds’ positions during their migration from Sweden to Africa. These data, together with land cover data, was used in this study to develop a method for investigating the influence of landscape properties on different aspects of bird migration. The Ospreys wer
Högestad utgör, med sina ca 13 000 ha, en del av Skånes största enskilda egendom med verksamhet inom jordbruk och skogsbruk, viltvård och fasigheter. Under våren 2006 inleddes ett samarbete mellan Högestad och Lunds universitet för en långsiktig hållbar utveckling. En del i samarbetet utgörs av tillgängligare information gällande forskningsresultat av t.ex. klimatförändringens påverkan av jordbrukHögestad is with an area of 13 000 ha one of the largest landowners in the southern part of Sweden (Skåne). In spring 2006, the collaboration between Högestad and Lund University for a long-term sustainable development was initiated. This collaboration comprises the easy access and transfer of information about new research results. These results include the effect of climate change on agriculture
Våtmarker har en förmåga att avskilja kväve. I Skåne anlades därför 300 nya våtmarker under åren 2001 till 2006 som åtgärd mot övergödningen i haven. Det finns olika faktorer som påverkar hur mycket kväve som kan avskiljas. För att kunna bedöma om våtmarkerna är effektiva kvävefällor, beräknades och jämfördes i denna studie intensiteten av kvävereningen per hektar vattenyta och år. Dessutom jämförWetlands are regarded as cheap and effective measures against the problem of overfertilization in the seas (especially the Baltic sea) caused by deposition of mainly phosphorus and nitrogen. During the last six years (2001-2006) 300 new wetlands were constructed in the countryside of Scania within a project of the land-developing program (LBU). In this report 73 of those 300 wetlands were investig
This thesis will look at the profession of Town Planning from an economic perspective utilising New Institutional Economics (NIE) to focus on how different institutions and structures bring about efficiency trade- offs. As planning systems have considerable influence over property rights (the ability to affect one‟s own lands) and over transaction costs by intervening in land markets, planning ins
Despite the prevalence of FDSS in practice, and despite their significance both to the institutions using them and the financial system in general, few scientific studies address this topic. No past studies have attempted to evaluate FDSS in a financial risk management context. The objective of this research is to provide knowledge into how such FDSS are used to support financial risk assessmen
What role does multilateral public-private partnerships (PPPs) play in international policymaking? Different forms of public-private interaction are today frequent on the international arena, and environmental politics is one of the policy fields where PPPs are most common. PPPs bring hopes of effective implementation and inclusion of affected stakeholders; while at the same time raise concerns ab
One of the main concepts that made Tetra Pak a world leading company in producing packages for liquids, is the idea of folding paperboards. To get a good and precise fold it is necessary to crease the paper before the folding process takes part. By using creasing, the package can get more precise, stronger folds and can be produced at high speed. The creasing tool consists of a male plate and a fe
Sedan vårdnadsreformen år 1998 blev den gemensamma vårdnaden allt viktigare i svensk familjerätt. Domstolarna arbetade aktivt med att införliva gemensam vårdnad som norm och skapa en ny rättstradition som talade för denna vårdnadsform. I och med 2006 års vårdnadsreform togs presumtionen om gemensam vårdnad bort. Lagförslaget innebar inga förändringar angående domstolens behörighet att döma till geJoint custody has been the main principle in Swedish Family Law since the custody reform of 1998. The Courts have ever since worked actively to implement joint custody as the main norm and to create a new legal tradition that advocates this form of custody. The presumption of joint custody was removed in the custody reform of 2006. The legislative proposal did however not result in any changes to
In this paper we want to draw attention to the relationship between economical and cultural issues in the publishing industry by examining in what way these issues have been dealt with at Albert Bonniers Förlag, a most dominant player on the Swedish book market since 1837. Our purpose is to reveal how intimately interconnected economical and aesthetical matters are in the publishing industry at la
This essay investigates differences between simultaneous and overlapping competing online auctions with respect to efficiency and price. Recent theoretical findings suggest that overlapping auctions are more efficient and result in a higher average price than simultaneous auctions. These predictions are tested using a data set consisting of 23 935 train ticket auctions submitted by Swedish train o
It has been known for some time that neutron stars receive kicks (so-called natal kicks) when they are formed in core-collapse supernovae. Whether black holes receive these kicks too is still a matter of debate. We study Galactic low-mass X-ray binaries containing a black hole as the accreting object and look at their position within the Galaxy: some systems are almost coplanar, while others are f
Samordnad vårdplanering [SVPL] är en av de viktigaste delarna i vård- och rehabiliteringsprocessen. SVPL upprättas för klienter som skrivs ut från slutenvård till öppenvård. Enligt lag har den behandlande läkaren övergripande ansvar och närvarande professioner vid vårdplaneringen ska bestämmas av klientens behov av insatser. Arbetsterapeuterna på Ortopediska kliniken SUS/Malmö har ett delegerat an
