Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

This paper investigates the automatic stabilizer and the underlying factors behind its function. The paper includes both a literature review and an empirical analysis. The literature review discusses the IS-LM and Mundell-Fleming models and different ways to quantify the automatic stabilizer. Based on the theory, the relationship between volatility in GDP and the size of the automatic stabilizers is then analyzed with the help of regressions. Our main result shows a negative relation between these two variables.

The aim of this research was to describe how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren, Dagens Nyheter and Svenska Dagbladet. The theoretical areas of the study were the ethical guidelines, and other ethical perspectives in the media, news value and general interest regarding news. The research strategy was a case study, and a text analysis was used in order to collect empirical data. Several readings of the newspapers resulted in four themes to analyse: Identifying, to judge someone unheard, show consideration for victims and criminal, the use of sources.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

The purpose of this study is to show which content that is most common in the Swedish News Agency TT Nyhetsbyrån?s sports coverage. It also shows if the coverage is concentrated to for example any special sports, clubs, people or topics.This study uses a quantitative content analysis and the result is based on texts from 28 systematically selected days during one year. In total, the study includes 906 texts.The result of this study shows that the sports content of TT Nyhetsbyrån?s news feed is mainly concentrated to two sports, football/soccer and ice hockey.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

In today's globalized world it is essential to achieve goal congruence within a multinational corporation despite the distances between the headquarters and subsidiaries. A case study has been performed to examine how control of sales units within a Swedish multinational corporation is achieved. Otley's framework has been used in the study to provide an overall picture of the control system where the analysis is based on five areas: key objectives and goal evaluation, strategies and plans, target setting process, incentives and motivation as well as information flows. To complement this framework, theories of convergence and divergence by Busco et al. have been used as well as theories of hierarchical control and self-control by Holmström.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

It is popular to keep reptiles as pets in Swedish households. The number of households reporting reptile ownership is more than 15 000 (SCB, 2006). This means that a veterinary practice should consider how to take care of reptiles as patients. The aim of this study was to examine literature and studies concerning safe handling and restraint of reptiles as well as the effects of acute and long term stress response and to suggest a simplified plan for handling reptiles in a veterinary practice. The result of literary studies is that common recommendations for safe handling and restraint of reptiles is based on old techniques and experiences from safe handling of wild animals. The main concern is safety for the veterinary nurse and for the reptile. Stress studies indicate that acute stress response is not harmful for the animal i long term. On the other hand studies of the effect of prolonged stress are not conclusive.