The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

In using a qualitative method have I interviewed six women and six men taking care of their wives respectively husbands suffering from physical disease, disfunction or demental disease. The purpose was to find out whether male and female caretakers were differently influenced in their situation, relationship and in their partners, when they became caretakers of their spouse, depending on what the partner suffered from.The results showed that, when a husband or wife was hit by disease or disfunction, the caretaker was influenced both in the partners situation, the relationship and the role towards the partner. The couple still lived in a close relationship and could communicate. For the carers spouse suffered from a demental disease, there was no communication as before or possibility to remember. The carers also felt the loss of community, nearness and sympathy.

This report deals with the attitudes within municipalities of open source software and open standards and if open source software may be an option to gain open standards. The aim has been to find out if open source software and open standards would be able to solve the lock-in problems that municipalities have against proprietary software. The study is conducted as an exploratory, inductive and qualitative study with depth interviews of subjectively selected informants as data collection method. A literature review has also been implemented by the relevant books and articles. Some economic determinants of municipalities to make use of open source software have not been considered in this study.

The purpose of this study was to elucidate how individuals diagnosed with Aspergers syndrome experience stigma as a result of their diagnosis. The paper was based on a qualitative method, consisting of six interviews with booth male and female participants. We took part of previous studies and research as well as existing theories on the subject, in addition to the analysis of our empirical material. Significant in this study was that all participants were relieved when getting the diagnosis, as they finally got an explanation for what was wrong. The results indicated that the majority of the informants felt worried of the possibility to experience stigma and discrimination, which resulted in that the majority of the participants tended to use an avoidance coping strategy.

The law (1988:870) concerning care of substance abusers is constructed in a way that gives the social workers room to interpret and apply the law individually. This may contribute to differences in treatment between female and male substance abusers. The purpose of the essay was to investigate whether the client's gender had any significance to how the social worker interpret and apply the law (LVM).The specific questions we worked around were:- What significance does the client's gender have in the decision-making?- Does the social worker's opinion about the law have any significance?- What factors can effect the social worker's interpretation and application of the law?- What importance do the social workers attach to prevailing norms about men and women when they interpret and apply the law?We chose to use a qualitative method to answer the above questions. Six social workers were interviewed and 39 LVM sentences were analysed.

The purpose of the study was to investigate, using data from the sacerdotal culture, t h espouses of five priests. The main questions were: How does the priestly calling affect thespouse? Do the spouses involve themselves with voluntary work? Do the spouses feel thecongregation have expectations? Do the female and male answers differ?The sacerdotal culture has consisted of several elements. The main element is the priest?scalling for his work.

Syftet med studien är att erhålla ökad förståelse för hur medarbetare upplever att arbetsmotivation kan främjas och ledarens påverkan på främjandet av arbetsmotivationen. Vidare undersöks vilka faktorer som verkar  motivationsfrämjande för medarbetarna i den organisation där studien utförts samt hur väl deras arbetsmotivation främjas. Studien utgår ifrån en kvalitativ metod och det empiriska materialet har insamlats genom åtta intervjuer på medarbetarnivå. Studiens resultat visar att medarbetarnas arbetsmotivation främjas genom flera faktorer, bland annat sociala faktorer och lönen betonas. Medarbetarnas motivation främjas men skulle kunna främjas mer än vad den gör idag genom ett antal motivationsfrämjande faktorer som diskuteras.

Project Safe Sleeping Position (SSP) contains all parts in a product development phase. The project comprises the whole cycle from idea to a complete product where all aspects are included. The scope is to develop an innovative solution for a common known problem and work with all parts within the man-machine-way. The result is an inflatable product which secures a child in the correct way for the seatbelt to work properly in the rearseat of a car. Ergonomics, technical extent, usability, design, construction, product solutions and market potential are some of all parts witch the project includes.

This Master s thesis deals with the display of library media, whether it is conceivable and desirable to draw inspiration from the retail business when displaying articles. The questions asked are: are there, in the retail sector, well established display ideas and - if so - what do they look like? Are the similarities in conditions, between the branches, sufficient? In conveying the ideas to libraries, are the potential differences not obstructive? Is there, among librarians, a positive attitude towards further development of library display techniques? The results were achieved by interviewing shop window dressers and librarians. In addition, a survey was sent to the library managers of 65 public libraries in southern Sweden. The results show that there are established ideas and methods of displaying materials, and that the ideas are manifested in frequently used techniques.

The aim of this essay is to examine how men is portrayed in three short stories, ?En omvändelsehistoria?, ?Far och son? and ?Jeppa?, from the debut Från Skåne by Victoria Benedictsson. I also investigate the ideas of masculinity during the 1880s. Unmanliness, paternity and manly tears are other concepts that I have been examining with close?reading as the method.

AbstractThe purpose of this bachelor thesis is to describe the use of artificial insemination (AI) in sheep and discuss the possibilities for AI in Sweden. Male and female fertility, heat detection, semen handling and insemination techniques in sheep are described. Advantages and disadvantages of AI are discussed. In order to achieve genetic progress it is important with well planned and implemented breeding programs. The Swedish Sheep Recording Scheme and computer software from Elitlamm are the basis for sheep breeding in Sweden.

Det är betydelsefullt för chefer att samverka med deras medarbetare och stödresurser för deras hållbarhet och funktion som chef. Stödet har en stor relevans för ett bra chefskap. Just målgruppen mellanchefer besitter en komplex position då de är under ett högt tryck av krav, både från de undre och de övre nivåerna. Studiens syfte var att undersöka mellanchefers upplevda behov av stöd i deras funktion som mellanchef, samt om det är möjligt att urskilja likheter i deras uppfattningar av stöd på deras respektive arbetsplats. Studien tillämpade en kvalitativ metod där data samlades in genom semistrukturerade intervjuer.

This report is the final step in the Bachelor of Science program in Building Construction Engineering, Department of Engineering Sciences, Uppsala University.The purpose of this study is to highlight the difficulties and possibilities that could involve the introduction of new energy efficient technologies and changing work around this technology. This study focuses on energy use at a construction site or other temporary workplace where so-called portacabins are in place to address the need for temporary facilities.The method for obtaining knowledge on the subject was mainly interviews with site managers working in Svevia AB's various activities. In conjunction with the interviews I visited construction sites and portacabins if it was possible.My most important suggestion to Svevia AB concerns a better organization in order to make poratacabins more efficient on energy and costs. The company should also evaluate and monitor the energy efficient portacabins that are in operation.Expected energy savings of new technology may not materialize if there are gaps in information, education, technical services and technical maintenance. It is very important to utilize the experiences of new technology.

The background to this thesis is the impact of information technology on libraries and librarywork. If information technology causes changes in the tasks and work of libraries, thenlibrary organisations should also change. It is important to engage and inform the staff if suchchanges are to succeed. This thesis investigates the notions about library tasks and librarywork among eight "middle-managers" at Linkopings universitetsbibliotek.The investigation is based on interviews and then analysed with Soft Systems Methodology(SSM). By identifying the "Weltanschauung" of the staff, the thesis tries to create logicallydesirable and culturally feasible models of systems relevant to the situation at Linkopingsuniversitetsbibliotek.

The purpose of the present quantitative study was to examine gender differences inperceived job satisfaction in two departments, with different work patterns, in a Swedishmanufacturing industry. The questionnaire contained 30 statements and five backgroundquestions. The questionnaire was designed in combination of Job Satisfaction Survey (JSS),Work demands, Social support, Control and Competence (ASK), Questionnaire forPsychological and Social factors at Work (QPS Nordic) and Minnesota SatisfactionQuestionnaire (MSQ). Job satisfaction was measured based on the categories influence atwork, leadership, employee influence, work requirements and the physical environment. Theresults of the present study showed an interaction of gender and department where the femaleindustrial workers, who worked with more monotonous and standardized work tasks, valuedall of the categories of job satisfaction the lowest, except for the category employee impact.The results are believed to depend on that the women in the department had greater demandsfor variety in the work..