The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.

The purpose of this study was to compare less experienced veterinarians? subjective assessments of lameness in horses on the lunge. Previous studies on subjective lameness evaluation have mainly focused on horses trotting in a straight line and the results have shown generally low compliance. With a web-based questionnaire, 43 veterinarians assessed 60 recordings that showed both fore- and hindlimb lameness, interspersed with sound horses that were trotting on the lunge in one direction. The horses showed mild to moderate lameness.

The purpose of this essay is to explore the actor network of a high technology company in the textile industry called F.O.V. Fabrics. The background for doing this is a recent project, which we choose to call the Salt & Paper Battery Group, aiming to commercialize a newly discovered technology ? a battery based on cellulose from an alga. We start by examining a range of network theories in order to eventually shape a framework of our own.

Purpose;the purpose of this study is to investigate whether a product ad observer's purchase intention, perception of product quality, brand image perception and price perception is affected depending on the size of the text that was used in the ad to communicate the product price.Methodology;the study was conducted using a quantitative method through a survey. The implementation of the study has been done by using three variants of the same suit ad where the three different variants have been manipulated on the text size on the price information, by reduced / increased the text size. The implementation has also been carried out using two different ad sender, with three ads for each sender.Result and conclusion;the text size on the price of a product ad mainly affects the observer's price and quality perception, where the small text will have a positive effect on quality perception and a negative effect on the quality perception. Even brand image changes depending on the text size where small text will have a positive effect..

In order to become even more competitive, a partnering with other niche players is essential in achieving a competitive advantage and it enables opportunities for reintermediation. From an intermediate perspective, there are great possibilities for those who become content coordinators to enter the market. By becoming a bundler of services and products, the content coordinators will become the actors that will capture the most profit in the value web. The value creating drivers that have been identified in the business landscape of intermediates concern owning the content or owning the customer relationship. We find the possibilities of an intermediate actor, such as a content coordinator to achieve competitive advantage through strategic fit is subject to the context and the ability of creating more innovative and co-creative distribution systems.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

Vilken grundläggande idé utgår vi ifrån när vi talar om förnuft och rationalitet och vilka konsekvenser får detta för synen på individen, individen i samhället samt individen i datasystemet? Uppsaten belyser problematik rörande den icke-situerade individen, vilken inte är en individ utan snarare en skenbar produkt utav homogena värderingar. .

During natural conditions cattle live in large herds, which are divided into subgroups of 10-15 animals. Humans have held cattle for over 9000 years. Today we mostly have cows for milk and meat production during more or less intensive forms. Most of the Swedish cattle have the opportunity to graze during the summer time. This partly arises from the Swedish Animal Protection law which stipulates that cattle must have the option to be outside and graze, also partly because it makes it easier for the farmer.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Scholarly research on comical popular theatre is rare in the Swedish context even though the genre has attracted large audiences throughout the 20th century. Nils Poppe is one of the greatest Swedish actors in the comical genre and he is famous for his playful acting style. With my Master?s dissertation I aim to shed some light on both the genre and this great actor. Another aim of this Master?s dissertation is to gain understanding of what causes the audience?s laughter experiencing Nils Poppe?s comical acting.

Crystal use has existed throughout human history and is a phenomenon that has become more popular globally like the other phenomena that are a part of the new age movement. There is still a great deal of skepticism towards crystals by people who are not familiar with them due to its unusuality to the stuff that people deem as normal. This paper is based on an anthropological fieldwork consisting of interviews with people that are affiliated with crystals such as staff at crystal shops, crystal healers & generally people who are interested in crystals and participant observations in places were crystals can be located. The material was gathered in a period of 9 weeks in the beginning of 2024. I aim to give insight into the relationships between crystals and humans but also the effects crystals have on the users.

This study focuses on the encounter between the academic librarian and the academic library user with a specific need for information. The aim of the study is to examine the process of mediation of information and to uncover any inherent problems or systemic inertia that may occur within that process.Special attention has been given to information-seeking behaviour in the digital age and the possibility of viewing information literacy as a meta-literacy. The difference between the surface web and the academic invis- ible web is also investigated. Empirical data was collected by the use of ethnographic fieldwork at the Karolin- ska Institutet University Library over a period of five weeks. The data is analysed using actor-network theory as a point of departure.

Actors deliberately change their preferences, contrary to the assumptions of rational decision models. This study shows why, and to some extent how. Preferences are necessarily ambiguous and unstable. Rationality is a regulating myth which has had a profound influence on Western conceptions of what an actor is.The aim of this study is to help individual actors understand the theoretical grounds of their actions. The analysis provides tools for examining decision methods and preference changes.