This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

The demand of nature tourism is increasing and new ways to satisfy tourists are necessary.The goal with this report was to answer that demand by exploring the possibilities for backcountry skiing north of Torneträsk. This area was chosen because it is unexplored. This hasbeen succeeded by an extensive fieldwork. Aspects like topography, routes, slope angles andgeological places of interests where recorded. The results has shown that back country skiingis well suited for this area and poses no negative impact on the natural habitat.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

We have conducted a quantitative study investigating whether an Ingredient Branding collaboration between private label and national brands could be executed with success in the Swedish market. The objective was to measure the consumers? response to two products from different product categories, representing hedonic and utilitarian products. We have been able to establish that by adding a branded ingredient to a private label product, one obtains a more positive product attitude as well as a higher perceived product quality and taste. The study also shows that attitudes towards the ingredient brands were improved by the collaboration whereas the brand attitude towards the private label did not change significantly.

The matter of CSR and sustainable products has gained an increased amount of interest in recent years as "green products" are becoming a trend with more "eco"-alternatives in the assortment of many retailers. However, among the increasing number of socially oriented customers, it seems that although they claim an increased demand for these kind of products, its easier to "talk the talk" that to actually "walk the walk". This is due to a discrepancy between attitude and behavior, called the attitude-behavior gap. The purpose of this paper is to examine how to overcome this gap by using three different studies to get a nuanced and reality-based view of the problem. The focus within these different studies is on the potential effects inside the store and how information provided has an effect on perceived credibility and purchase intention.

Analys av värsta fallets respons tid av CAN meddelanden..

De stora läkemedelsbolagen har sedan mitten på 1990-talet fått en ökad press på att optimera sina försörjningskedjor på grund av att patent på olika mediciner gått ut. När patentet gått ut kan generiska konkurrenter börja sälja liknande mediciner, de kan sälja dem till lägre pris eftersom de inte har forsknings och utvecklingskostnader att täcka. AstraZeneca tog i slutet av 1990-talet beslutet att implementera en ny strategi för deras försörjningskedja i deras produktion. Detta gjordes för att sänka deras produktionskostnader för att kunna konkurrera mot generiska konkurrenter. En konsultfirma togs in och Demand Driven Supply (DDS) implementerades.

A conference is not only a meeting but an experience as well. The purpose of this study was to analyze and evaluate four conference organizers within the area of Stockholm Sweden, and to identify their range of activities. Studies were made regarding these conference organizers and how they cooperate with other companies to offer a wider aspect of range. The purpose was also to find out how the demand side of the market appears. The demand side of the market could give an implication of how the conference organizers appear from their perspective and how the conference organizers adjust to their demand.

Som en effekt av att Video On Demand (VOD) är på stark tillväxt vill June, som en leverantör av mjukvara för TV-branschen, förvärva kunskaper och utvärdera Windows 8 applikationer som plattform för en VOD-tjänst. June har sedan tidigare en webblösning för VOD och vill nu även jämföra och utvärdera bland annat kunskapskrav, tidsåtgång samt fördelar och nackdelar med en Windows 8 applikation ställt mot denna webblösning.Målen med examensarbetet kan delas in i tre delar; en där komplexitet och arbetsinsats vid Windows 8 applikationsutveckling utvärderas, en där verktygen som krävs för att utveckla en VOD-applikation utvärderas och sist att implementera en Windows 8 applikation för VOD.En Windows 8 applikation utvecklades och valda lösningsmetoder dokumenterades. Dokumentation och kunskap som förvärvats under utvecklingsfasen stod sedan som grund för de analyserande och utvärderande målen. Resultatet är en Windows 8 applikation som uppfyller de mål som satts upp för programmeringsdelen samt en analys och utvärdering som svarar mot målen för analysdelen. Ämnen som är centrala genom rapporten är Microsoft, WinRT, VOD, Smooth Streaming, PlayReady, Windows 8 applikationsutveckling samt data caching och utveckling av användargränsnitt i Windows 8..

Humanity stands before a huge challenge to lower its emissions of carbon dioxide and its use of energy at the same time as the global population is rising and the developing countries are being industrialized. A lot of newly built buildings are due to this challenge, designed to be more energy efficient but also use renewable energy resources instead of pollutant fossil fuels .Solar energy is one of the purest forms of energy that exists in abundant amounts, which is why it is most likely that it could come to play a major part in the future energy market. The main purpose of this report is to investigate the possibility to implement a sustainable energy system with solar thermal heat and  heat storage as main sources of energy in the neighborhood ?kvarteret Lagern?, which is the area where the old football stadium ?Rasunda Stadion? was located. New developments within different heat storage techniques have opened up new approaches to enable buildings an all year round heat supply from solar energy. This report will focus on heat storage in boreholes. At the present here is only a preliminary plan of how the neighborhood is supposed to be designed.

This thesis aims to show the positive effects of marketing by studying whether the regulation on direct marketing to consumers of prescription drugs today prevents to consumers accurate information and better health, and how consumers relate to the possible legalization of increased marketing through controlled and information audited webpages. Methods used in this research are qualitative method, quantitative method, documents and websites studies. The thesis fulfills the purpose as it shows the potential positive effects of an expanded marketing through pre-approved websites. It also shows a demand from the consumers' side and a need for increased awareness for more empowerment over their own health.

Aim is to investigate from a criminological perspective how the safety questionnaire in Älvsborg police district can be improved theoretically and methodologically, in order for the questionnaire to effectively measure criminal victimisation, concern about crime, safety and confidence in the police.1. What should a good questionnaire contain?- Which methodological problems are related to measuring criminal victimisation, concern about crime and confidence in the police?- Which criminological theories are interesting in this context and how can questions be designed from these theories?2. How will the themes now represented in the questionnaire be measured in the best possible way? Are there any reasons to remove, The material consists of questions from the safety questionnaire, the total analysis report and individual reports for the local authorities, as well the results and technical information from Mind Research.

Aitikgruvan är Sveriges största dagbrottsgruva som bryter kopparkis. Kopparkisen bryts i dagbrottet och transporteras under jord i ett underjordsortssystem till ett anrikningsverk. I ortssystemet finns ett ventilationssystem som i dagsläget styrs utan hänsyn till ventilationsbehovet i orterna. Boliden har för avsikt att göra energibesparingar inom dess verksamhet och ett sätt att göra det är att styra ventilationssystemet i ortssystemet efter behov. För att styra ventilationen skall applikationen ?Ventilation on demand?, en produkt utvecklad av ABB, implementeras i det nuvarande styrsystemet 800xA.

This paper works as an assignment from the Video On Demand Company Headweb, who wanted aninterface analysis of their own and their competitors VOD services. The purpose is to help Headwebwith their own interface by studying theirs and others interfaces and make an analysis on how theyfunction, how they look and how good the usability is with every service, with hope to findsomething that could make the VOD service of Headweb better.I have also studied how the interfaces of the VOD services look on different platforms, to see howthey are designed as a whole. This has been an expert analysis where I have studied the differentVOD-services by myself, without any external users.To find advantages and disadvantages with the services and their platforms, I have used differenttheories, models and design patterns to frame areas such as filmsearch, categorization, registrationand navigation. I have compared the VOD services with each other and drew conclusions for eacharea to see how the interfaces differ between the services, but also between platforms.My analysis has shown that all VOD services in this project have a very unique interface, eventhough they all have the same goal, to allow the user to control their viewing of film. They usevarious functions and structure and use their own page names and categorizations.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.