Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The purpose of this literature study was to describe the seasonal reproduction in sheep and the presence of genetic variation in fertility traits. Methods to induce oestrus are described and the possibilities to change the reproduction season through breeding are discussed. Sheep have a pronounced seasonality in their reproduction. Mating season starts in the fall and the lambs are born during the spring because this is the most beneficial time. The market request for lamb meat has increased and therefore it is desirable with ewes that could get pregnant all year round.

The purpose of this particular study was to examine the client relationship as described by social workers during the ongoing process of addiction treatment in conjunction with the effects on creating these relationships as affected by government stipulations. As a basis for the study, qualitative interviews were conducted with five separate social workers in the course of their work within addiction treatment. Results from the study were analyzed by means of power and dramaturgically roll theory. The social workers stated that it was of the utmost importance to create a good relationship in order to effectively help the client. The social workers further stated that a good relationship was characterized by the virtues of cooperation, trust, and confidence.

A quantitative study was conducted with the aim to investigate whether individuals use a specific conflict strategy when they are in a task conflict or a relationship conflict in their workplace. The study also examined whether individuals experience positive or negative effects of a task conflict or a relationship conflict when a specific conflict strategy have been used. Previous research explains the effects of task conflicts and relationship conflicts at the workplace (De Dreu, 2008) Likewise lifts the effects of the conflict strategies interaction, avoidance, and power and coercion (Hoerr, 2005; Meyer, 2004; Trudel & Reio Jr., 2011). However it does not tie together what the conflicts and conflict strategies have for effects together. This also means that it is impossible to discern if there is a strategy that is frequently used in a specific conflict type. The study group consisted of 62 participants from different workplaces that responded to a survey.

In today?s genetic evaluation of Swedish beef cattle, mainly traits that are directly related to productivity are measured. However, other traits, such as temperament and mature cow weight affect the economy of the farmer, as well as the welfare of the animals. This thesis evaluates possible ways of measuring new traits, with focus on temperament and mature weight of suckler cows. The goal is to examine the possible benefits of including these traits in the Swedish breeding scheme.

Dilated cardiomyopathy (DCM) is the second most common heart disease in dogs. Since the disease is seen more frequently in certain breeds, among them Newfoundland dogs, a genetic factor is suspected. This study was partly undertaken to investigate whether there is a significant sex predilection regarding DCM. Moreover, the difference in mean age of death between male dogs and females with DCM was investigated, as well as males and females dying from DCM compared to dying from other reasons (i.e. without DCM).

As the quality of internationally competing horses is increasing, a debate concerning the breeding goal of the Swedish Warmblood horse has arisen. Some people claim that the breeding goal should be divided into two separate goals in the future; one for show jumping horses and another one for dressage horses. At the same time others claim that since the largest group of people using the Swedish Warmblood horse today is amateur riders, the needs of these riders should be taken into a larger consideration in the breeding program. The largest emphasis in this matter is on the horses? temperament. The objective of the study was to investigate what the majority of the Swedish horse people think about a variety of questions concerning today?s breeding goal of the Swedish Warmblood horse.

In this essay I examine the causal relationship between confidence in institutions and growth in Sweden 1989-2002. By examining the causal relationship between these two variables, valuable indicators of the causal relationship between trust and growth can be obtained. The institutions which are used in this essay are chosen according to the theory on institutions for public administration building trust and social capital. The chosen institutions are primary schooling, the police and medical service. A Granger causality model is used to measure the causal relation and the results from the tests show that there is no causal relationship between growth and confidence in institutions.

This study focused on how local politicians in Kalmar perceive journalists and their intertwined relationship. We based our study on the theoretical understanding of today?s media-centric democratic society. The ?adversary model? offered an understanding of the intricate relations between politicians and journalists.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

The purpose of this thesis is to examine the relationship between the elderly at a retirement home and their professional caretakers with focus on the perspective of the elderly. Chosen method, a qualitative interview analysis has been conducted to describe how the relationship affects the elderly in their everyday lives. The total amount of interviews were four. The relationship between the elderly and their professional caretakers has rarely been examined in previous research from an elder?s perspective.The results indicate that the elderly often are satisfied with the way the professional caretakers treat them.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

This essay looks to examine the view on religious and non-religious people thoughts on the possible relationship between feminism and religion. The essay in itself relies on semi structured interviews conducted with five informants where focus has been centered on the informants main thoughts on the subject. The theoretic basis of the study is found in post-structuralistic feminism and intersectionalism. The result will show that while all the informants believe there is a kind of relationship between feminism and religion, this relationship greatly varies depending on the informants? preconception of religion and feminism..

Introduction: The work process of a consultant can be divided into five different stages, where the entry stage is the most important when linking the subject to legitimacy. A great deal of research regarding legitimacy exists, although within areas outside of consulting. Through examining consultant's and potential client's perception of what legitimacy is and how it is created we can determine the importance of the phenomena in building a business relationship between these parties. Research question: How does legitimacy arise between a consultant and a client in the entry stage of a work relationship? Purpose: The purpose of this study is to develop a deeper understanding of how legitimacy is created in the initial stage of a new consultant/client relationship. We also intend to examine the qualities and circumstances which lead to a consultant to acquire an assignment. Method: We have, from an inductive approach of research, collected empirical data in order to gain a deeper understanding of legitimacy in the initial stage of a consultant/client relationship.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.