Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Assessment is considered one of the most important tools used today by people in almost everything they do and learn. This also applies to school, where assessment is considered as a constant companion to teaching and used in order to develop students' learning and skills. Assessment is also an educational necessity which has different purposes and therefore different consequences.                                                                                                                        The idea of ??this thesis was on the basis of the interviewed teacher's perspective to investigate what role the formative assessment has on the development of pupils' learning and knowledge in mathematics for primary education, and explore how the teacher can, according to my informants, work with this assessment practice in the classroom so that it promotes the learning of the students in the best possible way.                                                                To carry out this study, I used qualitative research studies, the interview method, and also talked to five different teachers in the lower school ages on their view at the work of the formative assessment. Theoretical basis of the thesis is also based on the research that says that the assessment can be used to promote student learning and knowledge, but also the teacher's learning?s in the educational process: assessment can and should be an assessment for learning.

Aim: The aim of this study is to investigate how context-specific and generic scaffolding affect upper secondary school students' conversations during laboratory work in chemistry and find out if meaningful exploratory conversations taking place that increase the students' understanding. Theory: Previous studies show that there are difficulties for students to both handle practical material in laboratory work and create meaningful conceptual understanding. It needs to be more minds on than hands on. This study has a socio-cultural basis where language is an important basis for thinking. Previous studies show that the exploratory conversation is important for creating understanding.

The increased frequency of reported Methicillin-resistant Staphylococcus pseudintermedius (MRSP) is of great concern to small animal healthcare due to limited options of antimicrobial therapy. The aim of this literature study is to investigate 1) characteristics and classification of S. pseudintermedius, 2) resistance mechanisms and emergence of MRSP, 3) risk factors for selection of MRSP, and 4) clonal distribution around the world. S. pseudintermedius is a skin and mucosal commensal in healthy dogs and cats, but can cause infections, including pyoderma. Beta-lactam antibiotics inhibit bacterial growth by binding to the penicillin binding protein (PBP), a vital enzyme in the synthesis of the bacterial cell wall.

The aim of this thesis is to describe and analyze the geographical distribution of everyday criminality in the town of Borlänge during the year 2002 and to analyze which measures to be taken in the physical social planning to decrease this everyday criminality there. The term everyday criminality is here to be understood as those categories of crime that appear most frequently in the records of reports to the police every year. Here two kinds of crime have been in focus, thefts from cars and office burglary.In fulfilling this aim two main questions have been answered. The first one is how the everyday criminality was distributed geographically in the town of Borlänge during the year 2002. The second one is which measures to be taken in the physical social planning to decrease this everyday criminality in the town of Borlänge.In order to answer the first question a spatial autocorrelation analysis, Local Moran LISA has been used.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

AbstractPURPOSE: The aim of this study was to describe and compare possible differences regarding selected prognostic factors for disability between patients with non-specific chronic pain who were about to start a multidisciplinary treatment program (MMR), either within primary care (MMR1) or hospital care (MMR2).METHODS: The study had a descriptive and comparative cross sectional design. Eighty-nine patients were recruited consecutively when they were about to start their team treatment (50 in MMR1,39 in MMR2). The measurements were; Evaluation of self-reported self-efficacy for eight daily activities (STIVA-8), The Pain Belief Screening Instrument (PBSI) and Hospital Anxiety and Depression Scale (HADS).RESULTS: The study found some significant differences between the answers from patients in MMR1 and those from patients in MMR2. For instance, patients in MMR2 estimated lower self-efficacy according to STIVA-8 than patients in MMR1. Also, there were fewer low risk patients and more high risk patients in MMR2 than in MMR1 regarding pain intensity according to PBSI.

Stick- och skärskador är ett problem inom sjukvården. Förekomsten är störst inom operationsverksamhet, där stora mängder blod och andra kroppsvätskor samt vassa instrument hanteras. Risken för blodsmitta varierar för de vanligaste blodsmittorna HBV, HCV och HIV men när tillbud sker finns alltid en möjlig risk för blodsmitta.Syftet är att identifiera orsaker till stick- och skärskador samt beskriva åtgärder för att minska risken för blodsmitta under den intraoperativa fasen.I ett operationsteam ingår många olika yrkesgrupper som arbetar nära varandra på en begränsad yta och risken för tillbud ökar Risken för operationsteamet kommer aldrig helt att kunna elimineras, men genom att identifiera orsaksfaktorer, såsom handskperforation, operationslängd och blodstänk finns möjlighet att påverka sin egen och övriga i operationsteamets säkerhet. Genom att använda olika skyddsåtgärder som dubbla/indikatorhandskar, mun och ansiktsskydd samt användandet av preventiva arbetsmetoder som Hands-free teknik (HFT) och trubbiga nålar kan eventuella risker för blodexponering och en potentiell risk för blodsmitta minska..

As requested by the company Husqvarna AB, we have developed a prototype of an electrical start device to a chainsaw. This was done through the development of new details in Catia, which has been integrated with existing details. Electrical components have been purchased by HAB electronics. In parallel with the modeling calculations was done, which was the basis for determine dimensions and the choice of an electric motor and gears. Prototype 1 improved gradually and led to prototype number 2, which became the final result.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

Blodtrycksförändringar hos skiftarbetare?Enligt den forskning som bedrivits under många år är skiftarbete förenat med en rad effekter på hälsan, däribland hjärt-kärlsjukdomar. Risken med skiftarbete är den förändring av dygnsrytm, och därigenom den biologiska klockan, som sker. Människans dygnsrytm har följts med ett stort antal variabler, bland annat blodtryck.Projektet syftade till att se om blodtrycksbilden skiljer sig mellan skift och dagarbete. De blodtrycksförändringar som mättes var medelblodtryck och blodtryckssänkning under sömn.

This thesis aims to investigate possible positions of identification for people with dis/abilities. With a theoretical basis in crip-theory it discusses the notions of power and deviance and its? importance for the formation and reproduction of ideas around the concepts of dis/ability, ableism, deviancy and normality..

Denna intervjustudie syftar till att belysa behandlares erfarenheter av och uppfattningar om särskilda faktorer som påverkar behandlingsutfall hos ungdomar inom tvångsvården. Syftet innebär även att få kunskap kring hur behandlare resonerar om hur de förhåller sig till olika faktorer i behandlingsarbetet. Studien bygger på en hermeneutisk ståndpunkt och en kvalitativ ansats. Semistrukturerade intervjuer har gjorts med sex behandlare som arbetar inom ungdomsvården. Resultatet har tolkats utifrån teorin om risk- och skyddsfaktorer, behovsprincipen och responsivitetsprincipen.

Knowledge in reproduction in the Swedish lynx (Lynx lynx) is important forseveral reasons. Situated on top of the food chain, lynxes may be at risk of beingexposed to environmental toxins that could have adverse effect on reproduction.The population of lynxes is today managed by restricted hunting which demandsknowledge about both the lynxes numbers and their reproduction. In addition,lynxes may function as indicators of climate change for instance if their season ofheat would be earlier or prolonged due to a warmer climate. Today?s knowledgein reproduction in Swedish lynx is mainly based on information gathered fromradio collared animals.

The purpose of this essay was to examine whether there were any differences in social workers way of investigating boys and girls, age 13-15. The main questions we wanted to answer were; which were the factors that the social workers focused on? Did the investigations lead to a measure and if so, which one? How were risk and protection factors described and ana-lysed?To answer our questions we read and analyzed 22 reports, written by social workers 2004 at the department for teenagers and families at a social welfare service in Sweden. We came to the conclusion that there were some differences, but these were few and not extensive. Recreational activities was mentioned in a higher degree in the boys reports while health, housing conditions and network were mentioned more often in the girl´s reports.