The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.

REFERATAtt en ridlärare själv ska rida är en allmän åsikt som man ofta stöter på. Ridlärarens egna ridkunskaper och färdigheter uppfattas vara av stor betydelse. Men hur ser det ut i Sverige, rider ridläraren?Det finns idag (2011) 1177 examinerade ridlärare med ?level?, enligt Svenska Ridsportförbundet, i Sverige, som är utbildade för att svara för ridutbildningen på ridskolorna. Till ridlärarens uppgift att ansvara för undervisningen av ridskolans elever så ingår det att vara kompetent och kunnig inom sitt ämnesområde, ridning.Det primära syftet med den här studien är att kartlägga i vilken omfattning yrkesverksamma ridlärare rider i Sverige.

This study is a survey concerning learning on equal terms. The purpose of the survey is to get a look into how teachers of today integrate students to obtain an individually adapt education. A good education is where every single student can evolve from an individual level and how education is adapted to let high-achieving students keep their motivation and thus develop from their own level of knowledge.Data has been collected through a qualitative method using semi-structured interviews. In the result the answers of the interviews are presented and it shows that teachers turn their focus towards low-achieving students. Low-achieving students are more in need of support to reach the required amount of knowledge, but that the high-achieving students must not be forgotten by the teachers. .

In 2014, the Swedish leisure-time centres after school became widely criticized on several occasions by school authorities. The cause for its criticism was a reflection of leisure time-centres with lots of untrained staff and a lack of pedagogical aspirations. The conclusion of the criticism was that these leisure-time centres do not fulfil their potential. However, these assessments has only to a limited extent become a part of the public educational discourse in Sweden. This discourse has mainly focused on the decreasing results in the Swedish school, which has caught the attention in the media and ended up on the political agenda.

Uppsatsen besvarar en uppma?rksammad problematik ro?rande statistisk tillfo?rlitlighet och representativitet i webbunderso?kningar. Detta genom att utreda en alternativ metod fo?r att angripa svarsbortfall. Tidigare studier har visat att svarsfrekvensen kan pa?verkas av att deltagare drivs av olika motivationsfaktorer, och modellen Volunteer Function Inventory (VFI) har studerats i syfte att utreda motivationssegmentering av paneldeltagare.

United States is one of the two countries in the world that have not ratified the convention on the rights of the child, and one of the few countries that sentences children less than 18 years to life in prison without parole. Besides this, corporal punishment is legal in all the states of USA. This essay is aimed at researching how these three factors affect one another in the American context and what consequences may come out of it. By the use of reports from NGO's and UN treaties together with various theories about the subject in question, I have looked into the juridical climate for today's young Americans.The conclusion of the essay shows that there is a tendency in the United States to control violence with violence, from a local level and further to a state level. As long as this attitude proceeds, the situation for children at risk for being sentenced to life sentence will not improve..

This essay takes its starting point in the making of a new national general school curriculum for the Swedish elementary school. The purpose of this essay is to estimate what the policy makers intended with the new policy documents and relate that to how a few teachers perceive these changes. In order to get an understanding of how the teachers view these changes I have done qualitative interviews with four teachers which all work in the Swedish elementary school.Theories on "implementation" and "street-level bureaucracy" are used to analyse my empirical material. My results tell that there is a difference how teachers relate to the new curruculum and the policy makers' intentions with it. That can be explained by the fact that teachers' work is complex and as to they work in a complex organization..

The competitive environment forces companies to find new ways to meet their customers? needs and satisfy their wants. Companies have to get to know their customers and therefore they collect more and more information about them. The purpose of this study was to examine how convenience stores use customer information. To meet this case study?s purpose two interviews were carried out at both a central level as well as a local level at the studied company.

In this study it has been investigated what is missing in non-strength training women to begin exercise regular strength training. It has also examined the level of knowledge about the health benefits and the employer's encouragement to maintain good health. The study was designed in a qualitative methodology and data collection was designed in form of semi-structured interviews. Six women were interviewed between the ages 22-51år. The results showed that women possessed a very low level of knowledge about strength training and also fears and prejudices existed among them.

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

In the social sciences, geopolitical theory is used in order to analyze states actions and commitments when it comes to foreign policy. This thesis develops a new understanding of geopolitical theory. Firstly, the development and application of geopolitical theory, from its foundations in the early twentieth century to contemporary geopolitical studies is discussed. Secondly a revised understanding of the variables integrated in the concept and how it can be operationalized as an analytical tool is presented and tested empirically.The critical assessment of the research field of geopolitical theory tells us that six different geopolitical perspectives have been considered the most influential (room, strategy, power projection, identity, affiliation and governance) when it comes to analyzing state action. This model is applied as an analytical tool and thus tested on a single case.

All arable land in Sweden need a proper drainage for an effectively agriculture to take place. Of all arable land in Sweden, about 50% is naturally drained and 50% need artificial drainge. More than half of the tile drained area is in need of new drainage or renewed drainage. A good drainage improves farming and crop growth and increases the opportunity to achieve a high and safe harvest level. Future climate change and agriculture size rationalization will increase the need for good drainage. In this paper, two trials with three drainage distances, performed at Lanna experimental station, were analyzed using a mixed linear model.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

This Bachelor Thesis is entitled "WTO-spelarena för utvecklingsländer? En studie om avgörande faktorer för utvecklingsländers förmåga att implementera sina regimpreferenser". Through our empirical results in conjunction with realist theories, this Bachelor thesis attempts to answer the questions: (1) How does the decline in American power, the nature of existing institutional structure and Third World unity, influence the ability of developing countries to secure its preferred regimes? (2) What function do informal meetings in the WTO have? (3) How does access to informal meetings influence the ability of developing countries to secure its preferred regimes? The paper makes use of case studies from the Ministerial meetings in the Doha development round.The conclusion is that access to these meetings is an important variable to explain the extent to which the Third World can be able to secure its preferred regimes. The degree to which developing countries can secure their preferred regimes is therefore a function of four variables: the nature of existing institutional structures; Third World unity, the attitude and power of the United States and foremost access to informal meetings..

The aim of this study is to investigate the notion of pupil influence in English teaching at level 1 and 2 at High-School level. The study focuses on how the students and teachers experience the possibility of influence in their English classes. Empirical data has been collected through questionnaires from two classes at year 1 and two classes at year 2 in English. The study also includes interviews from four teachers and four students. The study is both qualitative and quantitative.