This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

The purpose of this thesis is to gain a holistic understanding of who are the consumers of fortified health food products; moreover to highlight what are the characteristics of the consumers who are likely to purchase these products. This thesis employed a quantitative strategy with an inductive and a grounded theory approach. The data was collected from a research company. Existing theories in the area of functional food were not possible to find. Considering that the area is new this seems plausible; however, previous studies provided insight for substantive framework.

During the time of membership in The European Union Swedish domestic policy has gone through many changes. A lot more political areas are being influenced by the EU policy. Today every ministry has got some sort of EU office. Swedish politicians are functioning on two arenas, domestic and European. At the same time Swedish membership has gone from being highly discussed to being a state of normality.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

The specified purpose was, based on gender, age and type of employment, study the employees motivation to participate in health projects and their reason to maintain exercise habits after the termination of the health projects. Exercise frequency was studied in relation to the other background variables. A revised version of the questionnaire Motivation for Maintenance of Exercise Habits (Josefsson, 2005) was distributed at Albany International, Halmstad. The most frequent cause to exercise was ?enhance my condition?.

It is important that the language in textbooks for foreign language learners reflects the language that the learners would encounter in real life. For this reason, the presence of the thousand most common nouns in two Swedish textbooks in Spanish for upper secondary school is observed in this study. Furthermore, this study aims to examine how these nouns occur in order to determine if their pattern of occurence favours the learning and consolidation of words. The main materials that have been used are A Frequency Dictionary of Spanish by Davies (2006) and the word search program available in the digital versions of the textbooks. The results show that the presence of the thousand most common Spanish nouns does reflect the frequency information presented in the frequency dictionary but not all thousand nouns are included.

As a guitarbuilder it is an advantage if you can control and understand what is creating the character of the tone. To approach this vast jungle of variables that controls the tone in a guitar, I built two guitars and in one, guitar 2, reduced the thickness of soundboard, back and sides.The purpose was to compare the guitars and establish if there was a significant difference and what it was, in the guitars ability to produce sound. The thought was also to try the thesis: loud but short, long but moderate tone. Also if a lighter built guitar has an advantage in producing a loud but short ton and vice versa.The instruments has been examined by five guitarist, one guitarbuilder and a professor in Speech, music and hearing at KTH in Stockholm.The relative obvious conclusion is that guitar 2 is a bit louder and has a clearer base and treble but the more part of the guitarists fancied guitar 1 better. This one has got more mass fore the tone to stay alive with.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Since criminality started to rise steeply in most western welfare states following the second world war the relationship between welfare support and criminality has been debated. For a period of time thought to be an effective preventive measure against crime welfare support has since from time to time come to be seen by some as ineffective and in some cases even as a contributing factor to the rise in crime. It remains a contested issue as new theories, such as social support theory, which is employed here, attempt to contribute to the understanding of what effects general welfare has on overall crime levels. As a connection which is relatively well-researched in the USA, altough still not yet fully understood, this study strives toward a better understanding by testing the relationship in a swedish context. The relationship might not function in the same way considering that the US is a fundamentally different welfare-regime than Sweden, liberal and social-democratic respectively.Untangling the relationship is attempted by employing a multivariate regressionanalysis on a crosssectional dataset consisting of data from 2012 covering 247 of Swedens total of 290 municipalities.

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.

Examensarbetet använder generaliserade linjära modeller för att identifiera och analysera enhetsspecifika egenskaper som påverkar risken för operativa förluster. Företag exponeras sällan mot operativa förluster vilket gör att det finns lite information om dessa förluster. De generaliserade linjära modellerna använder statistiska metoder som gör det möjligt att analysera all tillgänglig interndata trots att den är begränsad. Dessutom möjliggör metoden att analysera frekvensen av förlusterna samt magnituden av förlusterna var för sig. Det är fördelaktigt att göra två separata analyser, oberoende av varandra, för att identifiera vilka enhetsspecifika egenskaper som påverkar förlustfrekvensen respektive förlustmagnituden.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.