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.

In this essay i argue that there are three different variables that may be able to control the outcome of certain foreign policy choices. These three variables are External Threats, government division and public opinion. The Essay also tries to identify former president Bush motives behind the 2003 Iraqi War. It is partly argued that the three variables had a certain amount of influence on Bush decision making process. But the main focus lies on the motives behind the attack.

Background: Borderline personality disorder is a psychiatric diagnosis that one to two percent of the population and at least every fourth patient that have received treatment at a psychiatric clinic has been diagnosed with. BPD is most common in women between teenage and early adulthood. Purpose: The aim of this literature study was to emphasize the nursing care of patients diagnosed with BPD within different perspectives. Method: A literature study was conducted to get a deeper understanding for the nursing care of patients with BPD. The search for pertinent articles, answering to the aim of the study, was done in different databases.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines, through questionnaire, how young students in upper secondary school in Malmo experience social integration. It also contain what they think should be done in order to improve the integration between youth that are ethnic Swedish and youth that have a foreign background. To understand the subject we started with a review over Swedish integration politic and its influence over Malmo and social integration in the country. We have used such theoretical starting points as identity and ethnicity in relations to the social surroundings, social affinity theory and flexible mindedness, making of groups among youth and factors to promote social integration. Our conclusion is that the experience of social integration between the two groups depends on how you experience yourself.

Poorly maintained forges are a common sight in the province of Gästrikland. Because of their changed appearance, possible move from the origin location and poor items related knowledge they will rarely qualify for the range of funds available through Länsstyrelsen. Therefore this study deals with the problems associated with the forges in southern Gästrikland, i.e. Hedesunda and Österfärnebo parishes.The aim of the study is to increase the items related knowledge of forges and perhaps form the basis for restoration projects in the area. Eleven forges have been examined and the changes they have undergone have been highlighted.A forge was erected on the farm and was used for the households needs such as producing and repairing tools.

This research paper is a thesaurus construction for the interdisciplinary subject of landscape planning. The personnel doing the indexing of documents at the Swedish University of Agricultural Sciences had earlier expressed a need for such a work within the fields of Landscape Architecture and Landscape Engineering. However our objective was not to create a complete thesaurus, but instead a basic construction which the personnel at the Agricultural University could expand upon. The actual construction is based upon ISO 2788-1986, Documentation Ð Guidelines for the establishment and development of monolingual thesauri, and Aitchison, Gilchrist and BawdenÕs Thesaurus Construction (1997). The line of enquiry taken has dealt with the problems relating to the collection, selection and control of indexing terms.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

Abstract The aim of this study is to find out how teachers view the importance of reading in the teaching of foreign languages. In relation to this, we wish to gain understanding of what teachers want to achieve with reading, how they choose texts and what difficulties they encounter in getting their students to read. Six teachers from three different upper secondary schools in southern Sweden were interviewed for the study. We also examined the text-materials that they were using for their instruction. The findings show that students read mostly adapted texts from textbooks and, to a limited extent, authentic materials.

The aim of this essay is to investigate the implementation of The Social Orientation inSweden. The Social Orientation is a part of the new, one year old, establishment law and isaimed at all newly arrived refugees and immigrants. The aim of the law is to help establish allnew arrivals into the Swedish society by providing knowledge about life in Sweden. Theeducational program is at least sixty hours long and covers: the public authorities in Sweden,laws and regulations, work and education, healthcare, children and family issues in a person?smother tongue.In order to achieve my aim I have chosen two questions: How has the law been implementedin Swedens three counties: Stockholm, Sörmland and Uppsala? What conditions are there fora successful implementation?In order to answer these questions I have used the traditional, ?street-level bureaucrats? andnetwork perspectives and issues for my study of implementation.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.

The aim of this Master thesis is to make a survey of the public library staff-relations at work and discuss relationship marketing as it applies to public libraries. Relationship marketing involves the establishment, maintenance and development of users and other library-related relationships, including the relations among the library staff itself. Good relations among the library staff is a necessary condition for good relations with others. The focus of relationship marketing is at the user?s needs, wants and demands instead of the library collections and services.

This thesis examines the power of developing countries within the World Trade Organization (WTO). The research question is if there is a change in the power relations between developing countries and developed countries from the establishment of the WTO in 1995 and until mid 2006, and if so, why this change is taking place? The thesis has its theoretical starting-point within regime theory and views it from a critical theoretical perspective. A multidimensional why of dealing with the concept of power is being used to answer if there is a change in the power relations? The conclusion is that there is a small change in the power relations and that the developing countries are gaining more, but limited power.