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.

The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.

This dissertation is carried out on behalf of Two i Sverige AB. Two is a consulting agency which primarily works with the development of homepages. The company has several of its complete applications written in ASP e.g. the development of homepages. At the agency they have seen benefit migrating these applications from ASP to the more flexible environment ASP.NET.

As an increasingly rationalized forestry and agriculture have human interference in the form of tradition, grazing and use declined. There is a strong link between biodiversity and disturbance of the landscape. In sandy soils many insects and plants require exposed sand to survive while the disorder may contribute to seed dispersal in the woodlands. On behalf of O-Ringen Skåne 2014, a study of the interference from orienteering in sandy soil and the forest during competitions conducted. The aim is to clarify the interference of which orienteering runners contributes, through to inventory presence before and after the competitions in the bottom and field layer in three locations.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

The purpose of this thesis is to explain one aspect of how and why the development in the third world is lagging behind. The precondition is that development through an agricultural revolution is necessary and that all countries benefit from trading. But these two conditions are not met today. By using the urban-bias and the world system theory I have analysed how the situation appears to be according to the precondition. It appears that both the urban-bias and the world system theory are essential to understand how and why the situation in third world still has not reached the same development phase as most other countries.

This study focuses on a reconstruction proposal of a small part of a rural churchyard that has lost a big part of its history, in form of its conformation and plant material. The chosen part of the cemetery was established in 1938, and this proposal is an interpretation of the architect?s original plan, the workers wishes and my own observations and experiences of the place. In this proposal I have tried to balance the plants composition to create an environment that can benefit the biological diversity, that fits the locations habitat and today?s maintenance.

The aim of this thesis is to analyse the most common economic effects of countries pursuing trade facilitation. Trade flows are constrained by non-tariff barriers and through trade facilitation these barriers can be decreased. We will study the effects of trade facilitation from a theoretical perspective and evaluate a number of empirical studies. Several different trade barriers will be identified as well as those regions and countries that will gain the most from trade facilitation. We draw the conclusion thatlarge gains would prevail for all countries and that the consumers, businesses and the state all benefit from trade facilitation.

The purpose of this essay was to compare the Swedish and the Japanese pension system and see if there were any big differences or similarities. I was looking for answers to such questions as if the systems were modelled with the problematic demographic situation in mind and also how these two countries had tried to manage the problems. Path dependency was also a central conception when I studied the reforms of the two pension systems. I mainly used literature and Internet sources in my study. There were many books on the Swedish pension system and the debates that had been going on since the 80's.

Intranets can streamline workflow processes, improve communication and add value to the employees of an organization. Companies that don?t take advantage of the potential in their intranet is a common phenomenon. In connection with a migration project dealing with a switch of content management system it turned out that SAS Technical Services lacked clear objectives and strategies for the use of their intranet. Thereby they didn?t make the most of the possibilities an intranet brings.The work with this thesis began with collecting the experiences the company could take with them from the migration project.

Our study is focused on how the public sector can collaborate with the private sector on a certain issue. The public sector wanted to create a project to increase bicycling in the municipality of Kalmar. Our problem was to develop a sustainable way to collaborate between the two parties. We managed to present a suggestion on how the public sector with communication could improve their Public Relations with the private sector and therefore letting the parties benefit from their differences, thus making it possible to release synergy.Using semi-structured interviews and a workshop, we could clarify the values and attitudes of the parties to bring forth the core values to develop a shared vision. Where the identified differences were found, we used a dialog strategy based on intercultural conflict management as a communication tool.

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

This bachelor's thesis is a study of operative approach and attitude to espaliered fruit trees in home gardens. Through qualitative interviews the informants give their view of problems which might arise, and to some extent how the problems can be solved. In addition, which benefit can be obtained from growing these different types of trained trees and for whom they might be suitable. Thematic analyses were used to find themes and patterns for deeper understanding. The conclusion was that these kinds of trees would be beneficial to use to a greater extent than is done today you can use more species and varieties, fit more trees in a small garden, and enhance the trees esthetical appearance.

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.

The purpose of this study is to examine how primary school teachers work with the oral communicative ability of students who are quiet or unwilling to communicate freely in the classroom. This study aims to answer the question: which methods and strategies are most beneficial for the quiet students and how do teachers discover and assess these students?A qualitative method using semi-structured interviews will be used as the primary means of answering this question. The purpose of these interviews is to document the teachers? experiences working with quiet students.It appears that the teachers interviewed have or have had quiet students in their classes.