This essay is about the Swedish folk and troubadour singer Fred Åkerström and particularly his interpretations of the Swedish national poet Carl Michael Bellman. With Åkerström being a socialist, he converted his beliefs into what he believed Bellman should stand for and not stand for, politically and historically and the picture he did not take kindly to is called "The bourgeoisie". And in his interpretations of Bellman Åkerström used his deep bass voice and singing with maximum potential that earned him the nickname "Carl Michael Decibelman" along with a trio he created called Trio CMB. But along with alcoholism and financial problems Åkerström died at an age of 48 years old and had probably much more to give the Swedish musical society..

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

Difficult calvings and stillbirths are problems in Swedish dairy production that result in large expenses for the farmers and welfare issues concerning the animals. A common opinion is that the live weight of SRB and SLB is increasing, and whether increased weights have caused the increase in calving problems has been discussed. The aim of this study was to investigate the relationship between the relative birth weight (calf/cow) and calving difficulty and stillbirth, respectively. The importance of breed and parity for the relative weight has been investigated, and comparisons with previous studies have been made to evaluate whether the relative weight has changed over the last decades or not. The study was based on 807 calvings, registered during the period 1993-2003 in the experimental dairy herd of the Swedish University of Agricultural Sciences (Jälla).

Uppsatsen ?Who you know becomes what you know? är en nätverksteoretisk mixedmetodstudie med syfte att kartlägga enskilda aktörers nätverk samt besvara frågeställningarna vilka förutsättningar för informationsspridning och group performance som går att härleda ur enskilda aktörers formella- och informella sociala nätverk. Studieobjektet för uppsatsen är MTR Stockholm som på uppdrag av Storstockholms lokaltrafik driver Stockholms tunnelbana. Organisationen har uppmärksammat att verksamhetsomårdet lokalvården klarat sina uppdrag med bravur senaste året efter att vissa organisatoriska förändringar har gjorts. Kommunikationsavdelningen tillsammans med uppsatsförfattaren kom därigenom fram till att en mikroundersökning av lokalvården vore intressant för att eventuellt kunna utveckla andra verksamhetsområden.Genom ett snöbollsurval har fem respondenter på olika positioner i organisationen inkluderats i studien.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

In this work a study has been performed to show the different kinds of insulated balcony connections exists on the market. In the work there is also a short description of thermal bridges concerning balconies. A description of older solutions for balcony connections is given as well as a calculation of the difference in energy costs for a insulated balcony connection compared to the standard connection. The work includes a short description of the different products. After that there is a short information about their insulation properties, durability, acoustic performance, assembly, computer programme and a short analyses for each product..

The main purpose of this study was to examine the knowledge in biology by immigrant pupils. My investigation is based on the pupil and I have focused on positive and negative factors that affect their performance in biology.The study is based on marks in year 2006/2007, a survey and interviews made with four immigrant pupils at a compulsory school in Västra Götaland.The study indicates that the result in biology of immigrant pupils is lower compared to Swedish.Difficulties in language, the commitments by their parents and their surroundings are the main factors that affect their results negative..

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

Bakgrund och problemdiskussion: Med hjälp av segmentinformation kan analytiker bryta ned analysen av bolagen till en lägre nivå vilket borde resultera i säkrare analyser. Segmentinformationen är viktig för användarna av de finansiella rapporterna eftersom information om bolaget som helhet kan vara svår att utläsa. Vi har tagit del av tidigare forskning inom området,men vi har dock inte funnit någon forskning med samma syfte som vi har. Vi anser därför att segmentrapportering är viktigt och intressant att studera.Syfte: Vårt syfte med denna uppsats är att utreda hur, bolag noterade på Stockholmsbörsen i branschen sällanköpsvaror och tjänster, utformat sina segmentrapporter i deras årsredovisningar samt hur relevanta, tillförlitliga och jämförbara de är. Vidare kommer vi att studera vad analytiker anser om rapporterna gällande dessa egenskaper med fokus på hur relevanta de är.Metod: I denna uppsats använder vi oss av både kvalitativ och kvantitativ metod.

The purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

BAE Systems Hägglunds has a long history of producing high performance terrain tracked vehicles (mostly for military applications), and they are now aiming at developing a tracked forwarder with similar techniques.The forwarder will be of series hybrid type where a diesel engine via a generator will power the motors (one for each drive wheel). Thanks to individually controlled motors and the gentle rubber tracks, this forwarder is calculated to have a considerably higher average speed in the terrain and to be more gentle to the soil. The forwarder with a weight of 11 metric tons and a load capacity of 15 metric tons is specified to have an average working speed of 7-10 km/h, a top speed in terrain of 15 km/h and a top speed on roads of 40 km/h.This master?s thesis aims at developing a conceptual design of the forwarder?s drive module which includes electric motor, gear unit, brake and drive wheel.To investigate if the requirements can be fulfilled a study of the dimensioning loading scenarios has been carried out. The resulting needs regarding the torque has been considered in order to determine the required gear ratios for different motor options.