The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

Vargaslätten is a 15 hectare large privet garden in Halland in the south-west of Sweden.In the beginning of the 1990s Gunnar O.Westerberg, the owner of Vargaslätten,commissioned a work from the young landscapearchitect, Rolf Efvergren, to writeVargaslätten ? tillägnad naturen. It was a discribing work of the current status of the gardenand the summer-house of Vargaslätten. Vargaslätten ? tillägnad naturen was acomprehensive work with a detalied inventory of all the plants, the buildings, the descriptionof the surroundings and the history.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Bråk och konflikter är något som förekommer dagligen mellan barn i förskolan. Handlingar som hindrar samspelet innebär för oss att man gör något som får negativa konsekvenser för det sociala samspelet och/eller negativa konsekvenser för någon annan. Det kan bland annat handla om samspelssvårigheter, kränkningar, fysiskt och psykiskt våld. Vårt syfte med studien har varit att undersöka hur barn handlar mot varandra i sociala samspel. Vårt fokus har varit handlingar som hindrar och får negativa konsekvenser för samspelet mellan barn, i vilka situationer dessa handlingar förekommer och om det finns någon koppling mellan utförandet av handlingarna och positionen/statusen barnet har i gruppen.

The aim of this Master's thesis is to investigate the importance of subject expertise for academic librarians in Skåne. Virtually all librarians in Sweden have studied other subjects besides library and information science (LIS) before becoming librarians, and in this thesis we ask what happens to this expertise. How many librarians can be said to have a good background in the subjects they are working with? Do academic librarians use their subject knowledge on the job? Does it make a difference what subject one has studied when it comes to job opportunities? What do librarians themselves think of the importance of subject expertise? We are also interested in finding out how subject expertise fits in with the growing professionalization of librarianship.A quantitative questionnaire was sent to 195 academic librarians at four different institutes of higher education in Skåne. A total of 107 librarians answered questions about their LIS education, subject background and current job as well questions on how important they perceived a subject background to be for themselves and for academic librarians in general.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Syftet med den här studien var att undersöka den hälsorelaterade livskvaliteten hos elever på högstadiet samt hur denna förhåller sig till elevernas socioekonomiska status och upplevelse av kontroll. 154 elever från fyra olika kommunala skolor i Sverige besvarade ett formulär gällande deras hälsa, livskvalitet och känsla av kontroll. Eleverna delades in i olika grupper, hög/låg-SES, beroende på medelinkomsten i deras kommun. Resultatet visar på en signifikant skillnad i elevernas HRQoL. Högre grad av kontroll visades vara förknippat med bättre hälsa.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

Gentrifiering är ett begrepp som beskriver den ekonomiska och sociala förändringen som infinner sig när en stadsdel uppgraderas, från att ha en låg status till att få en högre status. En gentrifieringsprocess kan generera positiva effekter till en stadsdel och dess invånare genom att tillväxten och servicen ökar. Men gentrifiering kan också skapa kännbara konsekvenser för de boende som blir undanträngda från sina hem på grund av ökade hyror. Gentrifiering har länge varit ett stort forskningsämne inom discipliner så som etnologi, sociologi, geografi och kulturgeografi.Statsvetenskapen har däremot ägnat gentrifieringen förvånande liten uppmärksamhet.Uppsatsens syfte är därför att inleda en teoriutveckling av gentrifieringsbegreppetutifrån ett statsvetenskapligt maktperspektiv. Genom att kritiskt granska tidigaregentrifieringsforskning från maktperspektivet drar jag slutsatsen att tolkningsföreträde och inflytande är två centrala begrepp som statsvetare bör ta fasta på i en statsvetenskaplig teoriutveckling som fokuserar på gentrifiering..

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.