The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

The report analyses if some common problems can be avoided by using modern technology. As a reference system ?Fartygsrapporteringssystemet? is used. It is an n-tier web application built with modern technology at time, 2003-2004. The aim is to examine whether ASP.Net MVC, Windows Communication Foundation, Workflow Foundation and SQL Server 2005 Service Broker can be used to create an n-tier web application which also communicate with other systems and facilitate automated testing.

This thesis analyses the literature debate in the overlooked Swedish magazine Samtid och Framtid 1944?1949. The magazine was first published at the end of World War II on the initiative of publisher Johan Hansson. After an interesting start, the terms of the debate in the magazine were changed after a power struggle on the editorial level. Thus, the magazine never became the influential arena for literary discussions that it first had potential of becoming.

This essay casts light on the quantitative aspect of the media representation of foreign news. The purpose of the essay is not only to describe the media representation of the countries of the world, but also to explain the representation out of structures that are mirrored by the mass media. Four hypotheses are stated that are operationalized in the research. These are treating four different factors that are believed to affect the representation, economy, geographical distance, cultural distance and the size of the population. A fifth hypothesis is stating that economy is the most influential of the factors.

This theises aims to extend the understanding of how representation of gender is produced and reproduced in the young women?s magazine Frida. We examine this through analyzing pictures of male and female celebrities in a selected number of magazines from the year of 2013. We use a quantitative analysis of the pictures, as well as a supplementary quantitative analysis of ajectives used to describe male and female celebrities in captions. We research what types of patterns we can find in these analyses that construct representations of gender, also surveying how the celebrities in the magazine look.Our analysis shows us that the context of Frida contains several recurring visual patterns that preserves a representation of men being superior to women.

The problem, which I want to highlight in this essay, is about my fear of losing face in conversationwith the parents of my text. I'm going through different approaches to find out what is happening inmy meetings with parents. I will also see if the knowledge that I get will help me to get deeperunderstanding of my reactions in different situations and if this opens up new possible ways ofhandling them.In my text there will be two stories where the conversation with parents has been difficult. Theyboth illustrate my uncertainty concerning the unpredictability of conversations with distressed orstressed parents. I can prepare the environment, by cleaning and making it look nice before meetingwith the parents.

In this essay the renewal of the modern sacred art has been examined through the creation of three works of art from the art project ?Kyrkorummet?. The aim has been to show that renewal of the modern sacred art is best accomplished by the combination of the artist history and Bible knowledge and the open mindness of the beholder towards the new and creative, in order to communicate the gospel in modern time.The large extend of the art project demanded a selection of the art works. Therefore, three were chosen and they show the last supper and the baptism in a renewal way including both symbolism and creativity. To complete and facilitate the analyses, a theme, light and water, have been used as well as relevant theories in art history with Kandinsky as main art critic.Through the art project and it?s teaching, history in combination with present time through visits in different and modern churches, thoughts have been stimulated and the result has been new works of art that speaks of our time.

People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee policies are made. The aim of this paper is to see which perspective the EU had when making their migration policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee policies.

The purpose of this study was to illustrate how adult people think that, experiencing a war during their childhood has affected their lives. Questions at issue: 1. what does it mean to live in a war as a child? 2. How do the respondents think about possible significance of experiencing a war in their childhood and how their lives have turned out today?The study is performed with a qualitative method of research, based on studies of literature, two individual interviews and a group interview.

This essay examines on what kind of Muslim stereotypes exist in entertainment movies which are being produced in the West and particularly the United States. First, the focus will be on explaining the concept of stereotypes and Islamophobia and what role the media has in the movies' production of its contents. The incident at the World Trade Center will also be discussed briefly. By using semiotic and narrative analyses the essay investigates if a stereotyped image is being used about Muslims and how Muslim main characters that have the role of being protagonists, are visualized in entertainment movies. The material that is included in the empirical analysis consists of three selected movies.

The purpose with this study was to find out if tailbiting pigs have a higher or lower daily weight gain than non-tailbiting pigs in the same pen before tailbitingbehaviour occur. The purpose was also to compare the occurrence of tailbiting between different breeds (Swedish Landrace, Yorkshire and Hampshire). Tailbiting among pigs has been a problem for pigfarmers a long time. Tailbiting means reduced animal welfare for the pig and economical loss for the farmer. The results of this study are based on statistical analyses.

The aim of this study is to investigate the discourses of widening recruitment to higher education in some political documents from the 21st century. The scientific method applied is critical discourse analysis as developed by Norman Fairclough. This implies the analyses of the actual texts, the social practice as well as the discursive practice, i.e. the conditions under which the texts are produced, distributed and consumed.The major results include four discourses: a post-modern discourse, a neoliberal economic discourse, a political discourse of multi-culturalism and a modern discourse with its roots in the 20th century?s discussions about social imbalance in recruitment to higher education.

This essay analyses two swedish magazines about marriage, called "giftermålstidningar", from 1914 and 1924. With ideology as theoretical basis the subject matter is to find words and expressions of ideological influence in the source material. These influences is assumed to come from contemporary marriage laws, which expressed certain views about heterosexual relationships. In addition to the state's laws, the writers in the magazines is presumed to be influenced by other contemporary ideas. Either an older, christian tradition from brittish baptist Frederick Brotherton Meyer, or the swedish economist Knut Wicksell, who represents the Neo-Malthusian world view.

When studying the voting behaviour of the Members of the European Parliament (MEPs) concerning the Services Directive within the EU, what patterns can be observed? With a starting point in previous findings about voting behaviour, this study analyses the results of the given Roll-call votes in the European Parliament in regards to the Services Directive. Here I focus on the division of votes within and between the member states and the parliamentary political groups; with the aim to identify patterns that might show clash of opinion concerning this issue. I found that ideology seems to play a role in the MEPs voting behaviour. Parties on the far left reach the highest level of cohesion and together with the party on the far right, they voted against the Directive, but due to different reasons.

The term ?health maintenance? was introduced in the 1960?s. A common conception nowadays is that health maintenance is always beneficial. Gestaldo (1997) meant that health education on one hand could give the individual a feeling of autonomy, but on the other hand also put the individual in an inferior position where the teacher represented ?the truth?.