Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

 The aim of this essay is to examine if the Swedish Major labels are moving towards making their catalogue available on different platforms rather than their traditional distribution of music. The new technology has really stirred things up for the major labels and file-sharing has been a problem for a long time. The labels have a history of fighting new formats instead of embracing them and listen to what their consumers actually want. We have found that the majors now are in the leading edge of music distribution due to technology and that is a first. We have focused this essay on if the consumption of music has changed the distribution of it or the other way around and found that people have changed their ways of consuming music over the years and the labels have always been forced to adapt.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

This study is about job training for people with psycho-social problems without income. The purpose with this sort of job training is to bring these people back to the regular labor market as well as the experience of having a job. In the labor market situation in Sweden today there?s no guarantee that the individual will return to the labor market after having undergone job training. The aim of this study is to understand how supervisors at job training activities experience that the organizations of the activities and resources affect their work.

The domesticated rabbit stems from the European Wild rabbit and researchers have found that they share most of the characteristics and behaviors of their wild ancestor. They form mating groups in which strong hierarchic orders are formed and they are known for their ability to dig warrens which serve as one of the most important resources for this species. Although research has been performed to increase the welfare of rabbits kept in laboratory settings little is known about the housing, behavior and welfare of the pet rabbit. Among the research that has been performed within the area results have shown that the animals are kept in small solitary cages and that although many rabbits are purchased mainly for the children many animals cannot be handled by children due to display of aggression. Another conclusion drawn is that the animals are kept in ways that differs greatly from their natural environment.

Should I/we move abroad or not? This is a question that surely many of today?s expatriate Swedes asked themselves and was probably largely debated by most. How does is feel to move back to Sweden? I have chosen to contact a number of expatriate Swedes and some that have returned, in order to receive answers to these questions.The aim with this thesis is to study the experiences and thoughts of people living in a different country as to were they were born and also those of people returning to Sweden. I have used a hermeneutic analytical method alongside a socio-psychological identity perspective when I studied the replies of my 69 respondents.

The aim of the study was to explore the methods used in horticultural therapy gardens in rehabilitating people suffering from fatigue syndrome. Nine horticultural therapy gardens were contacted of wich three chose to participate. Using case study as method e-mail interviews was carried out with the participants about their establishment and what kind of theories they based their methods upon. The material collected from the interviews was complemented with additional data from the establishments web pages and information pamphlets. Collected data was processed trough content analysis and then formed as background for the development of a program theory for horticultural therapy.

Vi har gjort en fallstudie av hur rehabiliteringen har fungerat för två kvinnor anställda i en svensk kommun. Syftet med denna studie har varit att ta reda på om rehabilitering tillbaka till arbetslivet skiljer sig åt mellan två kvinnor med liknande medicinska besvär i denna kommun. Kvinnor i vårdyrket får ofta förslitningsskador och som följd blir många sjukskrivna. Vi vet av tidigare forskning att det är yngre män i städer som återgår till arbete i högre grad än kvinnor. På landsbyggden kommer sällan kvinnor tillbaka till arbetslivet efter sjukskrivning.

Today we keep our horses in a way that is easy for us humans but may not always be the most optimal way for the horse. Often the housing of the horse prevents the horse from performing behaviours that they have natural needs to perform. It is not unusual that animals that can not adapt to their environment develop abnormal behaviours. Many of our stabled horses therefore develop some kind of stereotypic behaviour. This study was made in purpose of comparing the behaviour of a weaving horse to two non-weaving horses under similar conditions, where one of the horses was stabled next to the weaving horse and the other horse was stabled further away in the same stable. Seven weaving horses were included in the study.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

Studiens övergripande syfte är att belysa och gestalta det sociala stöd respektive sociala tryck personer sjukskrivna för utmattningsdepression anser sig uppleva från omgivningen, vad gäller både att vara sjukskriven och att återgå till arbete. Undersökningen genomfördes med hjälp av kvalitativ metod, och sex personer som var sjukskrivna för utmattningsdepression intervjuades individuellt. Resultatet visar att de sjukskrivna upplever en komplex blandning av både press och stöd i processen att ta sig tillbaka till arbetslivet. Stödet, oftast i form av förståelse och undvikande av press, upplevs främst från personer i individens nära omgivning, medan pressen att återgå till arbete oftast relateras till personer och grupper på längre avstånd. Störst press att återgå till arbetet upplevdes från den "samhälleliga" normen "att göra rätt för sig", men även omgivningens okunskap och brist på förståelse upplevdes som en press. .

The aim of this essay was to examine whether 10 Swedish newspapers editorial pages and their leader writers changed their view on Mikhail Gorbachev before, during and after the August Coup in 1991. Moreover, the aim was also to see if the editorial pages used the same sources when they wrote about Gorbachev.In this essay four main questions were asked:- How is Gorbachev described before the August Coup?- How is Gorbachev described during the August Coup?- How is Gorbachev described after the August Coup?- What sources did the editorial pages use when they wrote about Gorbachev?Ten newspapers and their editorial pages from the period of 1-31 August and 1-6 September, as well as 10-31 December 1991 and 1 January 1992 were examined. It was discovered that most of the editorial pages changed their view from being negative in August to being more positive in December.As a conclusion it can be stated that the examined editorial pages did not write much about Gorbachev in the beginning of August and if they did mention him it was in a negative tone. One of the reasons for the lack of mentioning during the August Coup could be that the leader writers were not sure whether Gorbachev would return back to power.

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.