Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

Vi har valt att studera huruvida Stockholmsbörsens sanktioner bidrar till efterlevnaden av Redovisningsrådets rekommendationer. Bakgrund till denna frågeställning är att det idag förekommer väsentliga avvikelser från RR:s rekommendationer och att det i samband med harmoniseringen av redovisningsnormerna inom EU, finns ett önskemål från Europeiska Kommissionen, om en likartad tillsyn med effektiva sanktioner i alla EU-länder. Vidare finns det inga straffrättsliga sanktioner vid avvikelser från RR:s rekommendationer. De enda administrativa sanktionerna som finns att tillgå utgörs av de sanktioner som är kopplade till Stockholmbörsen noteringsavtal. Syftet med denna uppsats är dels att beskriva hur sanktionerna på Stockholmsbörsen fungerar idag och dels att identifiera eventuella brister och problemområden som kan begränsa sanktionernas effektivitet.

This essay is a case-study of a phenomenon called ?ostalgie? which could be described as GDR-nostalgia. ?Ostalgie? is a compound of the two German words ?ost? (east) and ?Nostalgie? (nostalgia.) It is, like a similar phenomenon referred to as ?communist nostalgia?, a type of nostalgia. However, if one were to define ?ostalgie? as ?communist nostalgia? important aspects of the phenomenon would be left out.

The following essay is named The canonization of Joan of Arc, a Church political strategy or the creation of a national symbol? Joan of Arc, the French heroine of the Hundred Years War, was canonized as late as 1920, in a process that began already in 1869. In the following essay I am trying to work out if this canonization is a work of the Vatican in order to gain popularity in France after the breakup with the state in 1905. The Catholic Church had, since the French Revolution, faced difficulties withstanding its position of power in the presence of the upcoming Secularism and Liberalism and their growing public support. The Catholic Church had been fighting for its members and at the same time fighting the new ideas of Socialism, Communism and Liberalism.

One of the most distinguishing features for companies today is that they must have a close collaboration and keep up a good relationship with their suppliers. This is important for the companies chance of survival and for them to compete in their markets. This essay will discuss the subject of Scania?s long-term collaboration with their suppliers. The purpose of the essay in this case study is to analyze if a long-term cooperation with a supplier is of essence upon renegotiations of continued collaboration.

In this thesis I focus on the artistry and essential work, behind the scenes that storyboard artists have contributed to, since the early days of film history. The works I will focus on are the important phases of pre-planning of feature films and animated films. I theorize on the aspect of what makes a good story and how it is brought to life on the screen, as well as how the story is actually conveyed with this drawings. The hypothesis maintains the importance of storyboards, as well as defining their main purpose. Using a formalistic point of view and historical argumentation, I examine and compare five different directors´ use of storyboards and how their respective collaborative teams (i.e director of photography, production designer and story artists, editors etc) create each film´s particular nuances and cinematic expressions.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

This surveys hypothesis is based on the notion that all citizens have the right to access information of the municipality they live in. The aim of the study is to examine how residents of Vilhelmina municipality take note of the current information, and also how they would proceed to access information in the future. In order to conceptualise the results these following theories were used: digital divide, digital immigrants, digital native, uses and gratification theory, social capital, communications strategies and two-way communication. The survey is conducted with four focus group interviews and one separate interview with a person working at the municipal office. The focus groups were divided into age categories in order to see the similarities and differences between the groups' media habits and preferences of future communications.

AimThe aim with the work is to investigate if outdoor life at an early age will contribute to a maintained interest as a grown-up, and what other reasons play a part in maintained/lost interest. Questions:? Are the people active within outdoor life/physical activity today?? How much time do the people devote to outdoor life/physical activity?? What factors during the growth, from preschool to grown-up, contribute to a maintained or lost interest in outdoor life?MethodSince we wanted to bring forth all eventual factors that may have effected the people in their physical activity today we chose to do a qualitative study using deep interviews. The investigated group consists of six former students, four girls and two boys, from the I Ur och Skur preschool Mulleborg. Today the respondents are between 20 and 24 years old.ResultsThe investigation shows that all respondents are active with some kind of outdoor life or physical activity today, but there is a difference in how much.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

In this work we?ve been focusing on how to adjust educational computer games in order to make them suited for the educational context of upper secondary school. Our opinion and entrance to the study is that the related developers of the subject, in some ways, have failed to successfully combine and find the balance between the entertaining and pedagogical aspects in the games. Our main questions is which aspects in the games game developers need to take in consideration to satisfy the pupils, but also what qualities that is needed for them to function in their educational context. In order to do that we had to investigate the people of the target groups own perspective on what technological and social aspects in the computer games they assess as important.