Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Prioritisation of software requirements is a critical part of the development of software. Whichrequirements and in which order they will be developed is one of the main tasks that requirementprioritisation supports.There are different ways that a requirement prioritisation can be used, for example alone or in agroup and with different methods.The purpose of this report is to map out how you can carry out a requirement prioritisation alonewith different types of prioritisation methods and how you solve the problems that can arise whenprioritisting requirements. This is done by documenting the use of three different types of methodsthat can be execute alone. The methods are "100-dollar test", "Ranking" and "Top-tenrequirements".To be able to prioritise requirements, you need to establish which requirements you shall prioritise.The paper retrieves this information by interviewing stakeholders in the system and analysing theresult of the interviews and the execution of the requirement prioritisation.Three problems arose during that work and I present solutions on these problems. The problemswere 1) equivalent requirements when using the "100-dollar test", 2) low differentiation gradebetween the prioritised requirements in the "100-dollar test" and 3) that the requirements that wereprioritised weren't classified before the prioritisation, which leads to inaccuracies in the resultingprioritisation.The solution to the problems that the paper presents is to increase the amount of distributable unitsin the "100-dollar test" to 1000 per requirement, suggestions of classes of the requirements andthe combination of the methods "100-dollar test" and "ranking" to bypass the equivalentrequirements.The report is written in Swedish.Nyckelord: GoTRIS, requirements retrieval, requirements analysis, Viktoria Swedish ICT,requirements prioritisation, requirements, 100-dollar test, ranking, top 10 requirements..

This master thesis is about designing and dimensioning a boat for transport of caravan, car, trailer or ATV. Buoyancy and stability are important properties as the pontoonboat should also be able to serve as a workboat. Many of the vessels on the market today that is being used for similar purpose are stable enough, but their hull is often similar with barges and thus too slow. This work has been to construct a boat that has good stability but also has a hull that enables it to move faster, is more maneuverable and having a more attracting design than today?s barges.

High-performance equine athletes have an energy requirement that often reaches twice the maintenance requirement. Horses are grazers and adapted to a grass diet, and diets high in grains and concentrates are associated with digestive upsets and behavioural disorders. It could therefore be of interest if the energy requirement of a high-performing horse could be met by forage. It is important that the forage have a high concentration of energy so that the horse is able to consume the whole amount of energy needed from the forage without exceeding the maximum voluntary intake. The purpose of this literature study was to investigate if the energy demand of a high-performance horse can be covered by forage produced under Northern Swedish climate conditions.

The stakeholders for requirements elicitation need to be identified at an early stage and their knowledge is the basis for what is to become a requirements specification. Just because a stakeholder holds a lot of expertise and knowledge it does not mean that the stakeholder can communicate the knowledge in a clear way. Validation of knowledge means that knowledge is valued and recognized in a structured way. People and organizations can evolve by exchanging knowledge, experience and skills.  The purpose of this study is to increase the understanding of knowledge management between requirement elicitation and external stakeholders.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The viscosity of air buildings is a hot topic within the construction performers, which the industry feel they have too little knowledge about. This study is mainly aimed against air density in apartment buildings and airflow measurement. The study consists of a theoretical reference, educational visit, interviews and a survey conducted among construction workers at Magistratshagen in Linkoping.Earlier requirement in terms of air leakage through the climate screen was removed and today there are only energy requirement for a dwelling in Boverkets Building Regulations. The difference between a passive and a typical air tight construction is that the passive house have a maximum requirement of 0.3 l /s m2 of air leakage through the building climate screen. The requirement imposed on passive houses is to minimize the supply of power and energy for heating the building.Air tight constructions have heavy demands on the performance and accuracy of everyone involved with the project. The client must specify their requirements and also be prepared to pay for any additional costs. The architect and building planners have to design the building with regard to air tightness. Finally, the construction workers are required to do a careful work in order to get all the connections in the building air tight.The study suggests that an air tight building is a closed system where no forced ventilation exists. There are no reasons not to build too tight as long as there is a functioning ventilation. In this study the authors ask themselves how an air tight building changes over time. No theoretical information has been found on these changes, but the respondents assume that air density decreases with time. The deterioration is mainly assumed to be caused by construction materials changes over time. The study shows that construction workers knowledge of air tight construction is mixed, which they themselves admit in the survey..

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

The aim of this qualitative study was to examine six individuals' experiences to talk about the sexual abuse that occurred in their childhood. We interviewed five women and one man, using a phenomenological approach during the work process. The theories emerged as we analyzed our results and appeared to be communication, cognitive theory, validation, trauma theory and taboo. The results showed that the respondents, whom disclosed the abuse as children, were most likely to get a negative response from both formal and informal support systems. While as adults they were confirmed to a greater extent and therefore achieved a better physical and mental wellbeing.

Målet med uppsatsen har varit att öka förståelsen för voluntary disclosure genom att undersöka finansiella målsättningar i svenska börsbolags årsredovisningar. Frågeställningen i denna fallstudie har gjorts utifrån ett urval på 40 företag där 1166 kvantifierbara finansiella mål har analyserats och 743 mål jämförts med utfall. Slutsatsen i studien är att användningen av finansiella mål har förändrats under undersökningsperioden. Företagen ägnar sig åt mer voluntary disclosure och de finansiella målens genomsnittliga antal har varit växande. De vanligaste typerna av mål har varit utdelningsmål och mål för kapitalstruktur tätt följt av avkastningsmål.

Kundfordringar har en osäker karaktär vilket skapar svårigheter vid värdering. Enligt svensk lagstiftning ska kundfordringar värderas till det belopp som förväntas inflyta. God redovisningssed sätter gränser för hur kundfordringar ska värderas och ger utrymme för möjliga värderingsprinciper. Då kundfordringar ingår i omsättningstillgångar, vilka anses vara några av de mest manipulativa kontona i det finansiella redovisningssystemet, behövs studier inom ämnet.Studiens syfte är att besvara hur missvisande redovisning av kundfordringar kan undvikas samt undersöka och jämföra hur kundfordringar framställs i årsredovisningar. En undersökning genomförs på tio olika företag som är noterade på Stockholmsbörsens lista över stora företag, Large cap.