Bakgrund: Under 2000-talets början uppdagades ett antal företagsbedrägeriskandaler. Till följd av dem började investerare att ställa allt högre krav på företagens styrelser. I Sverige tog kodgruppen därför fram svensk kod för bolagsstyrning. Enligt koden för svenskbolagsstyrning är syftet ”att förbättra styrningen av svenska bolag och ska utgöra god sed för bolagsstyrning”. Tom Berggren som är medlem i svenska iskkapitalföreningen anser att ett av de största problemen som finns för att svenska IT-företag skall nå framgång, är bristen på kompetens och ambition. Frågeställning: Författaren har valt att definiera kompetens som utbildningsnivån för den enskilda styrelseledamoten. Yrkeserfarenhet som antalet år ledamoten har varit verksam i företagets styrelse. Engagemang definieras som antalet styrelser som den enskilda styrelseledamoten är verksam inom. Det skapade följande frågeställning: Påverkar företagsstyrelsens kompetens, erfarenhet och engagemang svenska IT-företagets årliga resultat? Syfte: Uppsatsens syfte är att fastställa om det finns något samband mellan företagsstyrelsens sammansättning och nyckeltalet EVA i svenska IT-företag. Metod: En kvantitativ undersökning har genomförts med årsredovisningar som det huvudsakliga datamaterialet. Uppgifter om styrelseledamöterna samt underlag för beräkningarna av EVA-värden kommer ifrån respektive företags årsredovisning. En kvalitativ undersökning i form av en intervju har även ägt rum för diskussion av studiens resultat. Slutsatser: Styrelsen hos svenska IT-företag har en god kompetens, erfarenhet och är engagerade i sitt styrelsearbete. De är akademiskt utbildade och statistiskt sett har de en jämn fördelning mellan kandidat och magisterexamens. Det finns ett samband mellan styrelseledamöternas kompetens och företagets EVA-värde. Det finns däremot inget samband mellan nyckeltalet EVA och erfarenhet samt engagemang. / Background: During the beginning of the twenty-first century a couple of company frauds scandals were revealed. Therefore investors started to put higher demands on corporate governance. In Sweden a group called the code-group produced the Swedish code for corporate guidelines. The purpose is, according to the code, “to improve the control of Swedish companies and to constitute best practice regarding corporate governance”. Tom Berggren who is a member of the Swedish risk capital association claims that one of the largest problem in Swedish IT-business to reach success, are the lack of competence and ambition. The question: The author has chosen to define competence as the level of education for the individual board member. The professional experience as the years that the member has been active in the board of the company. Engagement defines as the number of boards the individual board member has been active in. That has created the following question: Does the board members of company’s competence, experience and engagement in Swedish IT-business effect yearly result of the business? Purpose: The purpose of the essay is to investigate if there is any link between the composition of the board of the company and the key figure EVA, in Swedish IT-business. Method: A quantitative study has been done with implemented annual reports as the key input data. The information about the board members and the basic data for the calculation of the EVA-value has been extracted from the annual report of the respective company. A qualitative study in the form of an interview has been done to discuss the result of the study. Conclusion: The executive board members in the Swedish IT-business has good competence,experience and shows engagement in their work in the board. They are academically educated and if you compare statistically there in an equal division between candidateand master-degree. There is a connection between board members competence and the value of the companies EVA. However, there are no obvious connection between the key figure EVA and experience. There is no obvious connection between engagement an EVA either.

This essay looks at the relation between identity, language and culture. The essay defines the three concepts and comes to the conclusion that these concepts are so closely related that they can not be described without each other. The theories used to define these concepts are culture studies, ethnolinguistics, translation studies and culture translation studies. The relation between identity, language and culture is viewed thru Eva Hoffman’s novel Lost in Translation which is Hoffman’s own story of moving from Poland to Canada as a child and how this shaped her identity. The essay focus on the complex process of how people living “in-between” cultures develop their identity.

Gränsland is a poetry collection by the poet Eva Sjödin. One distinct theme among others in Gränsland is repulsion and attraction, disgust and fascination in interaction. There is also a direction inwards and towards something. This essay is an attempt to analyse this theme. I will apply Julia Kristevas theory on abjection, a theory that explains these contradictory feelings and movements of the subject. The first part of the analysis is about how abjection is expressed through the ego in situations concerning eating, sickness and hunger and the colour red. The last part shows how the text itself expresses abjection, and becomes abject, through its explicitness and repetitive form.

Det huvudsakliga syftet med min uppsats var att studera hur tre olika traditioner har berättat, läst och tolkat bilden av den bibliska Eva. Detta för att få en förståelse för den bild vi har av Eva i den kristna världen idag. De traditioner jag har studerat är den rabbinska/hebreiska, den gnostiska och den tidiga katolska genom en del av de antika kyrkofäderna. Med hjälp av tre teman, skapelsen, syndafallet och sönerna, har det målats upp tre olika bilder av Eva. Den hebreiska bygger mycket på legender som inte finns i de övriga två och förmedlar en praktisk gemenskap med Adam. I den gnostiska är hon mer en symbolisk och ibland allegorisk bild av kvinnan och en andlig makt. Kyrkofäderna förmedlar en arbetsam och flitig kvinna, ett arbetsideal som ska bära och föda Adams barn. Inom den hebreiska och katolska traditionen är Eva skulden till all världens synd.

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Sonja Åkesson is one of Sweden’s most well known poets. Her most productive period was from 1957 to 1977, and besides poetry she wrote novels and drama. Today, Sonja Åkesson is famous for criticizing society, mostly in a feministic way. But she was not aware of her critical approach until she became successful among her feministic readers in 1960, with poems like ”Äktenskapsfrågan” and ”Självbiografi (replik till Ferlinghetti)”. This essay examines professor Yvonne Hirdman’s theory about women’s inferior position in relation to men’s between 1930-1960 in Sweden. During the 1960’s, women were obstructed from the labour market and bundled off to their homes where they became “housewives” or “homemakers”. At home, their sole responsibilities were cleaning, cooking and caring for the children. I show how this inferior position exists in three of Sonja Åkesson’s poems from the same time:”Hjärtans fröjd”, ”Monolog” and the last part of ”Husfrid”, ”III (påskfrid)”. My work is based on linguistic change in the Swedish language such as realism and dada. These linguistic changes, among others, became important and innovative sources for the process and together they developed new Esthetics: ”nyenkelheten”. Nyenkelheten also got inspiration from changes in the political and cultural climate, like women’s emancipation and industrialization. Sonja Åkesson is one of the first poets to be called ”nyenkel”. Other writers and professors, like Eva Lilja, Per Rydén, Amelie Björck and Lars Elleströms essays and discourse will assist me in my work about Sonja Åkessons way of expressing the Swedish society in her poems. My conclusions are that the “housewife” in Åkessons poems often feel both bored and stressed from her tasks at home. This expresses itself in forms of grotesque realism and irony in the language, and also often a feeling of duality.

Through ¡§Economic Value Added¡¨ (EVA) approach, this study tries to observe the correlation between formation process of king stocks and their market prices. We hope to provide a useful tool to investors, which helps to realize value of king stocks and conditions of finding king stocks among numerous of listed companies, in order to make investment decisions efficiently and more precisely, and to obtain a good margin of profit. We gather financial information of those listed companies, which they had ever deemed as king stocks between 1992 and 2011. They basically have some features in common, i.e. companies with positive prospects, high market price, and newly listed. In this research, we utilize WACC, MV, COV and FGV to analyze EVA of king stocks, and find out the following empirical results: 1.When WACC of a king stock trends up in the long-run, it has a greater opportunity to improve and trigger COV trending up as well. 2.When COV of a king stock trends up, it brings stable performances of MV continuously. 3.FGV has a positive correlation with market price. When FGV of a king stock trends up, it triggers its market price to go up. In this research, we see that when MV and COV are convergent, we¡¦re able to use FGV to anticipate future trend of the stock. We also expect this study further facilitates king-stock companies themselves to set up workable market price stabilizing plans and select the best timing for stock buybacks. Keywords: King Stock, EVA, WACC, MV, COV, FGV, Stock Buybacks.

Abstract 2,004 in June get up erupt one after another PROCOMP and so on the land mine stock, has brought the enormous impact to Taiwan's stock market, after these land mine stocks erupt one after another, stimulated the controlling organization to strengthen the management to go on the market the cabinet company's determination, planned many reforms plans and revises many laws, from aggravated illegal criminal and accountant the responsibility, the increase information transparency and realization company internal control aspect and so on execution reduces the possibility which the similar case occurred. Economics Value Added (EVA) is the use Residual Income the idea develops one financial achievements weight target, is different with generally recognizes accountant the principle by creditor's angle establishment finance report form, EVA is looks at the company by the shareholder value viewpoint the management achievement. This research by the economical attachment value inspection document company's transport business condition, examines EVA whether can utilize forecast to the enterprise finance crisis, and one of take documents PROCOMP as the example, carries on the financial ratio analysis, so as to the comparison finance ratio analysis and EVA use in effect of the enterprise finance crisis forecast. Conclusion of the this research as follows: First, by the case study result, the EVA appraisal method may take early warning signal the document corporate finance crisis. Second, the earnings compares by EVA and accountant, EVA can comparatively early respond the company manages the bad question, that is its financial crisis forewarns the effect to compare accountant the earnings to be good. Third, by sole or the sole category finance ratio appraisal document company whole management achievements is insufficient, and is easy to cause to sentence by mistake is appraised the company the real transport business condition.

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Nowadays, an enterprise is facing more and more pressure, which leads to its concentration on creation or keeping the shareholder value. However, the disadvantage of traditional financial statements makes an enterprise unable to communicate in a effective way to let investors fully understand the real value of an enterprise. The purposes of reducing the distortion of GAAP accounting system, converting the accounting value into economic value, and becoming the investors¡¦ evaluation index are the attentions of this article in the study based on the EVA¡]Economics Value Added¡^foundation. This research is attempting to understand the real economic status hidden under the volatility of an enterprise value. Making the related research on evaluating the MVA on external managing effects, judging the company value according to current EVA (which is so-called COV ) and predicting the FGV with the growth of a company, is to find out the factors forming the trace of volatility itself. The actual evidence tells that the electronics categorized stocks are in the status of positive relation instead of negative relation. It just shows the transition from PC to communication network, the eventual phenomena of pricking the bubbles of net work in the field of electronic industry, the transfer of overall market trend, and the market performance of losing the favors of investors in non-electronics industry. As for FGV and MVA, it shows the positive relation between different categorized stocks, and it also outstands the situation of inflation and deflation in Taiwan stock market. In the analysis of the research mentioned above, we identify the value volatility traces of an enterprise. As for the key factor which effects the volatility, this research is attempting to explain the key influence on the value volatility of COV, FGV and MVA from the view points on the aspects of macroeconomic, industry information, market static data. The outcome of actual evidence also reveals that explaining capability on COV, FGV, and MVA from the views on macroeconomic aspect can truly reflect the situation of the volatility, and can be very helpful to realize the change trend of an enterprise.