The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

Studier har visat att utrustningsorsakade munhåleskador är vanligt hos svenska rid- och travhästar i träning. Förekomst av utrustningsrelaterade skador på regelbundet ridna Islandshästar finns dock inte beskriven i litteraturen. Inte heller har ett tävlingsmoments eventuella inverkan på munhälsan hos hästar undersökts. Tre olika grupper av Islandshästar i olika rid/träningsstatus har undersökts. Grupp 1 bestod av tävlande hästar som precis avslutat ett tävlingsdeltagande.

Sahlgrenska Academy at University of GothenburgDepartment of Clinical NutritionAbstractTitle: The effect of nutritional treatment on functional recovery after stroke, a systematic reviewAuthor: Ingrid Blankenau and Amanda LindbladSupervisor: AnneMarie GrönbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTS Type of paper: Examination paper, 15 hpDate: April 13, 2011Background: Every year 30 000 people in Sweden suffer from stroke. This costs society about twelve billion SEK. Many stroke survivors experience functional impairment which may lead to difficulties for them to meet their nutritional needs. Nutritional treatment is important in the recovery process after stroke as malnutrition increases the risk of complications.Objective: To investigate the possible effect of nutritional treatment on functional recovery after stroke.Search strategy: The search was conducted in the databases PubMed, Scopus and Cochrane by using the English keywords stroke, nutrition, rehabilitation, functional outcome, recovery, acute stroke, ischemic stroke, ischemic acute stroke, nutrition therapy, brain hemorrhage, functional recovery and nutritional rehabilitation.Selection criteria: Studies published before 2001 conducted on human subjects who suffer from stroke where they measured functional capacity and did a nutritional intervention, written in English, Swedish or Norwegian, and did not have to be requested from the library.Data collection and analysis: A systematic search was performed in PubMed. Studies which had an interesting heading were examined and abstract read.

A study was carried in conjunction with the Orthodontic department at Halmstad General Hospital in Sweden to investigate the possibility of reducing cost and manufacture time of dental implant drill guides. The current system involves sending a digital image in STL format to the Materialise factory in Belgium where information of the position of dental implants is translated onto a moulded mouthpiece. Drill guides are placed in the mouth piece which is then returned to the surgeon. The mouthpiece complete with drill guides is then placed in the patients mouth and used as a guide for the implant drill holes. The cost of 10000 sek and a turnaround time of 2 weeks gave rise to the need for a faster and cheaper solution.

The background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Den här studien utforskar genom fenomenografins arbetssätt, vad det innebär för rektorer att undervisningen vilar på vetenskaplig grund och beprövad erfarenhet samt hur rektorerna arbetar för detta på sin skola. Skollagen från 2010 har i första paragrafen inskrivet att utbildningen ska vila på vetenskaplig grund och beprövad erfarenhet.  Genom intervjuer har rektorer i gymnasieskolan svarat på vad skollagens nya skrivning innebär för dem. Rektorerna har svarat på vad det innebär för dem att undervisningen på deras skola ska vila på vetenskaplig grund och beprövad erfarenhet och hur de arbetar för att detta ska komma till stånd. En differentierad bild ges av gymnasieskolornas olika förutsättningar att anta denna utmaning. Rektorerna visar på svårigheter med att ge alla elever samma förutsättningar, då bland annat ämne och programtillhörighet ger olika möjligheter.

Evidence-based psychotherapeutic methods compete with each other, while meta-analysis have shown that variability due to different methods related to outcome is remarkably low. In this qualitative study six former patients were interviewed about experiences of method and technique in Affect-focused therapy, with a slight overweight towards unsatisfactory experiences. Responses were analysed and categorised in emergent themes. Methodological focus on affect showed to be a much appreciated, as well as insufficient, element. Alongside positive experiences or summaries of therapy, methodological frames were felt to be at times restrictive, even invalidating, as far as not allowing focus on what was felt to be the more predominant need.

Background: The goal of psychiatric nursing interventions is to enhance people?s ability tocope with feelings of futility, to get control of their lives and to learn coping strategies inorder to manage their mental illness and its consequences. Specialist nurses in psychiatric carecoordinate and direct nursing care based on evidence-based knowledge.Aim: The aim of this study was to investigate what kind of nursing acts specialist nurses usein the psychiatric inpatient unit and investigate how they perceive their professional role.Method: The design used was a descriptive qualitative interview study. Nine specialist nursesworking in psychiatric inpatient units were interviewed. Six of the participants were womenand three were men aged 28-53 years.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Is there an unwritten art canon in Swedish schools? This work is about the art displayed and used in Swedish schools. The study examines whether there is an art canon in Swedish schools, or not. Through my profession, as an art teacher at a secondary school, I have come to take an interest in this issue. When I use art images in my own teaching it often strikes me that many of the pictures I use are the same as the ones my colleagues use.

The city?s public environments are meant to be perceived as safe and inviting areas to visit any time of the day. In recent decades the number of vandalism complaints has doubled and graffiti has become so common that it received a separate category in the crime statistics. With this type of impacts in the public environments the experience are precarious and a boring sight. It?s difficult to put a price tag on these types of crimes, the number of unreported cases suspected to be large.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Syftet med denna studie är att undersöka diskurser inom det sociala välfärdsarbetet utifrån ideologiskt politiska aspekter. Studien grundar sig på artiklar och publikationer från ideologiskt förankrade tidskrifter och organisationer. I arbetet har vi inspirerats av Faircloughs (2003) kritiska diskursanalys, då den inte enbart fokuserar på diskurs utan även strukturerna som påverkar den. I studien kan vi se hur liberala och socialistiska ideal är dominerande inom välfärdsdebatten. Dessa har kommit att bilda två olika diskurser som konkurrerar med varandra om att bli dominerande gällande hur välfärden ska bedrivas.

Previous research has focused limited attention on how personality affects job search for university educated people in work and no studies have focused on the difference between active and passive job seekers. This survey-based study that examined university educated economists and engineers with 5-25 years of experience, showed that career ambition mediated active job search for the personality dimensions of openness, agreeableness and extraversion and also gave clear evidence that active job seekers have lower levels of job satisfaction, and higher levels of career ambition, agreeableness and extraversion, compared with passive job seekers. These findings provide a more nuanced picture of the impact of different recruitment strategies and provide a starting point for in-depth studies on passive job seekers.