The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.

The aim of this investigation work " What was it called...Equality...? is to study a clinics current gender equailty plan from a gender approach and by a field survey see if, and in that case, how it can be improved. A connection between existing gender norms and gender power strukctures is applied in the results of this survey in order to illustrate their significance from an individual as well as a structural perspektive.The survey has been carried through by a field survey as well as a discourse analysis as method. Yvonne Hirdmans gender power system is on of the main theoretical points of departure.The results that I have achieved in this essay is that gender can be looked at in different ways within the labour market where women have the main responsibility over the family and are considered more nursing then men. Men on the other hand are thinking of their carriers and have higher salary requirements.

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

On March 1, 2012, Google introduced its new privacy policy which is applicable to all Google services. This means that search history may be saved by Google indefinitely and may also be associated with the specific account during the first 18 months. We assume that few people read this policy and we have hypotheses that a deeper knowledge of the contents of the privacy policy affects how users perceive Google as a company and/or the usage of Google services. In this study, we have conducted surveys at the IT University of Gothenburg, to investigate how many participants that have read or possess some knowledge of the privacy policy. We have found that very few participants claim to have read the privacy policy.

This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

The average length of life is increasing in the western world, hence the older population is growing. A common health problem among the elderly is malnutrition. Malnutrition causes decreased body strength and is associated with an amplified risk of infections, depression, fractures and increased mortality. The health care system is therefore faced with the challenge to prevent malnutrition among the growing population of elderly. This could be done by providing nutritious foods developed to meet the specific needs of elderly. The overall objective of this project was to test a healthy energy dense drink based on oats targeted for the elderly consumers as a strategy to prevent malnutrition among elderly.

Analogue photography is something that many thought died out in the beginning of the 21?st century as a result of the digital revolution. But that?s not the case. As the digital revolution swept over the world a movement of analogue cameras, and so called toycams grew bigger.

This case study is made on assignment of Södra, region Öst, as a part of a campaign promoting more active management of the oak forests in the region. Hardwood trees of good quality, especially oak, has a high value due to that the sawn material is highly estimated by the market. It is important that the Swedish oak forests are managed in a proper way in order to meet the future demand. Södra has therefore decided to increase the focus on oak in the Kalmar region and they would like to find out if continues cover forestry (CCF) under certain conditions can be an appropriate management model. The motive is to make use of the existing oak forests more efficient, not just considering well managed forests but also the more neglected oak forests, on poorer soils. Thus, the objective for this study is to examine if CCF is appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet, and oak/spruce forest. Existing management models were surveyed in the literature.

Bullying is today a major problem in schools worldwide. Far too many children are forced to undergo bullying day in and day out without anyone seeing or doing something. My purpose with this study is to find out how four F-6 schools in a municipality south of Stockholm are describes their work to get zero tolerance for bullying at their school.My questions are:How does the four F-6 schools' anti-bullying group in a municipality south of Stockholm describes their work to have zero tolerance for bullying?What do the employees in the school anti-bullying groups consider that bullying is?Why do the employees in the school anti-bullying groups think bullying occurs?Who do the employees in the school anti-bullying groups think are bullies or are being bullied?To get my results I have done four interviews with those in charge of the school's anti-bullying group. My theory is based on standards, what is acceptable behavior and normative theory, hypotheses, what is right and wrong as well as desirable or undesirable behavior.

This thesis was made possible by the company Verendus system AB, which is the leading developer of dealership management systems in the caravan and camper market. The goal of the thesis was to create a statistics module for a new producer system envisioned by Verendus. The new system is aimed at manufacturers and importers of caravans and campers, with the goal of enabling its users to create more effective production lines. By providing statistical data to mentioned users they will be able to predict market trends and customize their production lines accordingly. Today such software does not exist which leads Verendus to think that its arrival would lead to a success on the market.Before the development and design of the producer system began, a new agile method had to be developed, MAM (Minimum Agile Method).

Recent changes in Swedish law suggest new groups of ?desired? labor migrants, which international students is an example of. Despite this, international students in Sweden have received little previous attention in the literature. The current study focused on international master students? experiences of job searching in Sweden and challenges they face in job searching, recruitment, and workplaces.

Denna uppsats handlar om Hallandspostens och Skånska Dagbladets nedskrivna redaktionella policyer för nyhetsjournalistiken. Uppsatsen tar sin utgångspunkt i tre grundfrågor. Vad innehåller policyerna och varför existerar de? Vilken relation till policyerna finns hos chefredaktörer, redaktions- och nyhetschefer samt journalister? Hur väl följer tidningarna sina policyer? Dessa frågor besvarades genom att policydokumenten noggrant analyserades samt att samtalsintervjuer med medarbetarna genomfördes. En kvantitativ innehållsanalys gjordes för att jämföra policydokumentens innehåll med respektive tidnings nyhetsmaterial.