This study has been conducted in order to determine the existence of predictability for the Stockholm stock exchange. With this purpose the random walk theory has been raised against the theory of mean reversion in order to determine which theory is the most substantial. Data has been collected from Nasdaq OMX Nordic and furtherly been processed using the statistical software EViews. Swedish listed companies? daily share values between 2000-2014 have been analyzed using two tests; an Augmented Dickey Fuller test and a Variance Ratio test.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

This thesis describes the developmentof a device called "Oil Separator"which is used for washing vehicles andparticularly car washing. The devicedeveloped for Mr. Car Bilvård AB inUppsala, the company's work involvespassenger transport and courierservices. The company needs anexternal device that meets theenvironmental standards to wash theirown cars in the premises without theneed to modify or reconstruct on thepremises ground as the premises is ona leased contract.Work began with a preliminary study onthe literatures that describes boththe function and structure ofdesigning the device. A few interviewswith other car wash companies had beenimplemented, and some measurements.After collection of the necessaryinformation the specifications ofcustomer requirement was presented .With these requirements a fewconcepts was generated and weighedusing the Pugh matrix for conceptsselection for further development.The final concept was furtherdeveloped and a design has beenpresented.

In this paper, we examine the attitudes of 16- to 19-year olds towards stealth viral marketing in the form of videos posted on websites such as Youtube. Apart from their general attitudes towards the phenomenon, we were also concerned with their views on the ethics involved in this marketing method and how this affects their view on the companies behind the advertising. To accomplish this, we administered a survey to a sample chosen by convenience. Using the Persuasion Knowledge Model and prior research on the subject, we then analyzed the gathered data and reached the conclusion that the respondents in our sample were mainly positive towards stealth viral marketing in this particular form, that they generally did not consider it unethical and that even though most considered the companies to be responsible for such videos, teenagers were not likely to take negative actions against them if they found out that a video that they had seen was in fact a stealth viral video..

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

New energy resources that can replace petroleum diesel are needed and biodiesel may be an excellent substitute. During storage and use, biodiesel can oxidize and form peroxides, leading to degradation of the fuel. It is therefore important to determine the peroxide content of the fuel. In this thesis the triphenylphosphine method, which involves GC-MS analysis has been compared to the standard iodometric method which involves titration with sodium thiosulfate. Working standards were made to see how well the iodometric method worked and also in order to make a calibration curve in GC-MS.

In Sweden, lowest acceptable haemoglobin levels in blood donators are 125g/L for women and 135g/L for men for a test sample taken in the beginning of the blood donation. Levels, which are 10g/L lower, are accepted if the sample is taken after the blood donation. Earlier studies show that the haemoglobin level decreases for a person that is lying down.The two aims of this study were to examine how much the haemoglobin levels change during blood donation and to examine if the photometrical instrument Pronto-7TM shows equivalent results to that of the established method Cell-Dyn Sapphire.In the study, 120 blood donors participated. Blood samples were taken in the beginning and in the end of the donation. Analyses by Pronto-7TM were done before and after the donation.The haemoglobin level decreased significantly during the blood donation.

The aim and purpose of this paper is to identify and investigate the effects of affirmative action as a tool to improve the equality of the sexes in a male dominated organisation such as the Swedish armed forces. The study takes a qualitative approach, using feminist theory as a point of departure. Primarily socially based differences between men and women are identified and the resistance towards change is taken into account.To understand the impact of affirmative action I have observed the political debate on the subject and contrasted it to the ongoing debate from within the armed forces. Extensive interviews have been held with both men and women from varying ranks and ages to understand what the overall opinion of the method is.My results show that there is a widespread animosity towards affirmative action as a method of improving equality. Both in the political debate and within the organisation in question.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

De senaste åren har vikten av en trovärdig finansiell rapportering av hög revisionskvalité lyfts fram. En högre kvalité säkerställs genom att besluta om gemensamma regler och principer för revisionsbyråer. Intresset av revisionen är olika och således finns olika syn på syftet med revisionen och vad den bör innehålla. Tolkningsskillnaderna gör att hög revisionskvalité upplevs olika. Syftet med vår undersökning är att förklara ?hög? revisionskvalité utifrån revisorers och revisionens olika intressenters perspektiv samt att identifiera eventuella skillnader mellan revisorernas och dessa intressenters syn. En kvantitativ ansats har använts och utifrån teorin har sex hypoteser skapats.

In this essay, we have compared a conventional house to a passive house. The housesshared the same local conditions; they have the same living area and the same layout. Thedifferences between the houses were the different construction solutions for the roof, theouter walls, the floor and the heating system. Both the houses qualify the standards fromBBR and the passive house also lives up to FEBY?s special conditions.The purpose with the essay was to examine if it really is profitable to build small hoses aspassive houses.

Leaders in modern working life are confronted with frequent use of temporary groups. The purpose of this study was to examine possible reasons for swift trust towards leaders in temporary groups. The target group of the study was school employees. An opinion poll was carried out in the occupational group (n = 35) which made it possible to make statistical comparisons. The result showed that the following aspects were important for the development of swift trust in leaders: personal attributes, image related attributes, competence and experience, leadership and also social competence.

Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen. I juli 2002 antog Europaparlamentet och rådet en förordning om tillämpning av internationella redovisningsstandarder, IAS-förordningen. Sedan 1 januari, 2005 är det krav på att alla noterade europeiska företag i koncernredovisningen skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna.

The aim of the study learn about if the court assesses boys and girls on an equal basis, or if there are norms of gender constructed in society that appears in the Administrative Court of Appeal. And we want to find out how norms, in this field, are different between boys and girls. We used the judgments of the Administrative Court of Appeal and went through the descriptions of the girls and boys. What basis was used in the judgment of LVU, to do this, we used discourse analysis. We summarized all judgments and then described the outcome of each requirement in LVU, we categorized the results for three requirements, other socially destructive behavior, criminal activity and abuse.

The purpose of this study is to describe melanotic tumours and the pathogenesis of these tumours. The focus of this study is on differences between benign and malignant tumours as well as the prognosis one may expect when diagnosing this disease. The mechanisms responsible for the occurrences of the tumours are not yet fully understood. It is believed that factors such as chronic trauma, infections, medications and hormones affect the cell mechanisms in some way. Determinants of the malignancy of the tumour are not completely known.