Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

School ground development is becoming increasingly popular in Sweden today and local community settings are also seen as an important resource for education. The debate today raises the question about the whole city?s pedagogic potential. Outdoor education is a pedagogy that comprises outdoor learning with focus on the sensual experiences. Connection to the classroom education is an important part of the pedagogy and so is the place for the tuition.But how should the place for the tuition, i.e.

This Masters thesis investigates user education at academic libraries. The increased demand on students to keep themselves updated in the information society of today urges libraries to develop their user education, concerning both content and teaching strategies. The aim of this study is to examine user education at academic libraries, and the approach of librarians in their teaching. The research questions address how librarians implement the user education and what they focus on. We also want to explore what differences and similarities there are between the user educations, and if anything could be further developed within them.

AbstractThe main purpose of this essay is to examine if media-sport influence pupils in their physical education and if the teachers understands it. At the same time the aim has also been to investigate how the teachers can get along with the media influence in their teaching. We have also investigated what teachers in physical education think about the curriculum and if there is space for a teaching method that respect the pupils will.The essay is an empirical qualitative study built on open-ended interviews with 3 respondents from two schools in the county of Värmland, Sweden. The range of qualified teacher is restricted at this school. We asked 5 teachers to join, but only 3 were accepting to join our study.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.

This work deals with the introductory course for immigrants (Introduktionskurs för invandrare ? IVIK) in the Swedish municipalities. I have studied how the participants in this education are brought into a Swedish understanding of religion, both in the formal SO (social studies) and when it comes to informal transferring of values.I have interviewed teachers and school leaders, interviews which I have then analysed.To understand the educational environment, I have used Antonio Gramsci´s theory of hegemony, as I perceive it, as well as Michel Foucault´s ideas of power and knowledge.I have found that fostering into a ?Swedish? view on religion appears in the education, implicitly as well as explicitly, though the informants tend to have an ambivalent opinion as to how this should be carried out, and to which extent..

The purpose of my study is to investigate the wideness of working with fiction in education during the early years in primary school. I want to see in what way fiction is involved and why the teachers choose to work the way they are with fiction. I also want to see what kind of effects this work could have on the development of the pupils. I've done interviews with four teachers to find out about their opinions when it comes to involve fiction into the education. The teachers are all working with pupils between nine and eleven years old.

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

Our society has become a society of knowledge. The answer to the question of how to reduce unemployment has become more and more unified: education. In this case, higher education, meaning college and university. With this disposition in our society, how does it affect the students? How does this change of society and our universities affect the students of these institutions? In this study we have chosen to examine the choices of students in universities in several Swedish cities.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Health is a complex concept and therefore difficult to define. The concept today playsan important role in society as well as in school, due to the inactivity of today?s youth. Thelatest curriculum for the compulsory school, Lpo 94, has increased the focus on the concept ofhealth, as a part of the physical education, but how the teacher chooses to construct theeducation is still up to each individual, which leads to a vast room for personal interpretation.This is the starting-point of our qualitative, ethnographical, study, that has resulted inthis composition. By passively participating during four lessons as well as interviewing twoteachers in physical education we have been able to analyse how the education regarding theconcept of health was constructed.