There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Integration av system har varit ett aktuellt område under de senaste åren. Det har då främst handlat om integration av system internt på företag. En av anledningarna till det stora intresset av web services är möjligheterna att integrera olika system, exempelvis stordatorbaserade och Windowesbaserade system med varandra. Web services handlar om att kunna integrera system, både internt på ett företag och externa mellan olika företags olika typer av system. Allt detta görs via Internet och bygger på att man utgår i från standards när man bygger web services.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Based on an analysis of the Swedish laws in the field of healthcare, the purpose of this essay in jurisprudence is to examine whether Sweden has a need to implement the new EU-resolution on abortion. The study is based upon legal sources such as official government reports (SOU) as well as words of an Act. The subject also deals with ethical standards and more community-oriented material, and texts from both these areas are also included. The Swedish laws in health care are extensive, but still put the patient first. Care givers are able to delegate their responsibility if it means good health care which is also a key word in the Swedish health care.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

In this thesis some different modulation schemes for xDSL-techniques are compared. The investigated techniques are ADSL, G.lite, ADSL2, HDSL, SHDSL and VDSL. The modulation methods used are DMT, CAP and different versions of PAM. Several broadband techniques also use Trellis Coded Modulation (TCM) to increase the coding gain of the transmission. For each one of the different modulation methods the signal-to-noise ratio is calculated for generating a bit error rate probability of 10-7.

The competition for Norway spruce pulp wood in Central Sweden increases, forcing the supply-structure of Holmen to face two important challenges. Firstly, it is of the outmost strategically importance to secure the long-term supply of Norway spruce pulp wood to the industries. Secondly, Holmen desires to increase the obtainable volume of Norway spruce pulp wood. This would enable the company to choose volumes in the lower price-segments and thereby decrease the dependency of costly marginal volumes. As this work shows, one part in managing these challenges could be to lower the quality standards concerning root rot (Heterobasidium annosum). Facts presented in the work shows that: 1. Technically, the TMP-industry of Braviken can handle a much more rotted pulp wood than that used today, although the cost of refinement increases.

My purpose with this study was partly to examine how some Swedish science teachers teach and their knowledge of the science curriculum, and how this affects their teaching. I also aimed to compare the Swedish and Irish science curriculum. The method I undertook to achieve this study was to carry out six interviews with science teachers in Sweden. I also completed a text analyse of both the Swedish & Irish science curriculum. The results of the interviews showed that the teachers think the curriculum is important but they do not always keep to it.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

Problemet med dagens standard för hygienrum och dess komponenter är att de baseras helt på tillgänglighet. Vilket i och för sig är en bra sak, sett utifrån att fler personer kan ha möjligheten att utnyttja bostadsfunktionerna även om de har vissa rörelsehinder. Men vi vill ta steget längre, inte endast se till tillgänglighet utan även se till vad som kan uppskattas, för att höja levnadsstandarden och uppskattningen av våra hem. Den svenska standarden är som tidigare nämnt baserad på tillgänglighet och är inte alltid anpassningsbar till nya lösningar och komponenter som kan förekomma i badrum, vissa saker ändras, får nya funktioner, kanske utökade användningsområden. Syftet är att försöka utöka möjligheten att nå högre kvalité för badrummet och samtidigt försöka se till de alternativa lösningarna som kan åstadkommas idag.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.