This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

The purpose of this study is to examine if digital public libraries are serendipitous environments. Serendipity in this instance is defined as finding something unexpected and valuable, while searching for something else.A survey was conducted at two Swedish digital public libraries, where the patrons were asked to fill in a questionnaire online. The questions were based on the work on serendipitous digital environments by Lori McCay-Peet, as well as considerations of human factors that could possibly influence serendipity.The result indicate that a majority of patrons experience serendipity at the digital library, although it?s still more common to do so at the physical library or on other web sites. The result also confirms the importance of taking human factors into account when studying serendipity.

The study has examined how some immigrants have managed to reestablish their professional careers in Sweden. Through in-depth-interviewing with six immigrant informants representing different genders, age and professional experience the process of successfully reestablishing a career within the same professional area in Sweden as in their native country is examined.The study looked at structural and individual possibilities and obstacles which affected the individual. In addition the study looked at the personal characteristics and strategies used by the informants to overcome and succeed in adapting and reestablishing their working life.  The study has drawn on human capital and social capital theory for a basic understanding of how education and skills affect. In addition the informants have surpassed structural barriers affecting many other immigrants.

This study aims to discover pedagogues perceptions of children?s sedentary behavior linked to the school and its activities. Questions that the study sought to answer was: What do pedagogues think of when they hear ?sedentary children?. How do the pedagogues look at their own and the schools responsibility? Advantages and disadvantages with sedentary behavior? Relationship between physical activity and sedentary behavior and the impact of environment connected to sedentary behavior? The study is qualitative and implemented through seven interviews with pedagogues in the schools earlier years.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

Abstract? ?there is no reason?to assume that prehistorians cannot study ancient symbolism and beliefs. The question remains, however, how best to study symbolism within the material confines of archaeological research?(Fogelin 2007:63)With my essay I would like to bring up the meaning of the soapstonelamp for the Thule culture in Greenland. Humans in the arctic area, from the same in the north of Scandinavia to the inuites in Greenland, have a common way of viewing the world that stems from anemismen.

Uppsatsen behandlar Afrikanska Unionen (AU) och dess arbete för bevarandet av mänskliga rättigheter i konflikter, ett arbete som AU till största del misslyckats med. Darfur i Sudan är det konfliktområde som huvudsakligen tas upp. År 2002 övergick Organization of African Unity (OAU) till AU och därmed blev fokuseringen på mänskliga rättigheter större. I sitt arbete med mänskliga rättigheter utgår AU från African Charter on Human and Peoples? Rights (ACHPR) och Kommissionen (African Commission on Human and Peoples? Rights) är den institution som enligt ACHPR har till uppdrag att verka för de mänskliga rättigheterna.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

The society in which we live is controlled by various kinds of rules, both written and unwritten. These rules tell us not only how we should act as humans but also how we should act as women and men. Adults teach their children the rules of the society in various ways, but they also act as model figures. Children are influenced by conscious and unconscious actions and also by activities performed by the adults. Furthermore, adults write children?s books which bring the essential content into children?s lives.

Unemployment amongst Swedish citizens is higher within the group which falls under the designation foreign-born. The aim of this thesis is to examine which municipal factors that can explain the differences in unemployment amongst foreign-born relative to native born.The empirical models are examined with both cross-sectional data for the year of 2010 and panel data for the years of 2002-2012. The examination is implemented through a linear regression analysis of the type Ordinary Least Squares (OLS) and Fixed Effect regressions. A theory section will be presented where the theory on Non-Accelerating Inflation Rate (NAIRU), theories on discrimination and country-specific human capital are illustrated.The result from the cross-sectional data shows that the amount of foreign-born, the level of foreign-born immigrated from Nordic countries have a significant negative effect on unemployment amongst foreign-born. The general unemployment shows a significant positive effect on the unemployment amongst foreign-born.

The increasing importance of human rights within the international community over the past fifteen years has raised the issue of humanitarian intervention. This concept is a complex one, and in the debate surrounding this issue can be heard arguments from and within legal, political and ethical standpoints. There is not yet a unified definition or agreement as to the nature of humanitarian intervention but it is clear that it is an important issue internationally and it is therefore interesting to see how this has affected the debate within individual countries. This study will thus examine the international development surrounding humanitarian intervention in relation to the official position taken by the Swedish government. The developments and discussion surrounding humanitarian intervention internationally and two central difficulties within this concept, legality vs.

Religiositet och andlighet tycks ha samband med fysisk och psykisk hälsa. I uppsatsen undersöks sambandet mellan andlighet och utbrändhet, två grupper behandlare jämförs och mätegenskaper hos skalorna Spirituality, Religiousness and Personal Beliefs Field-Test Instrument (WHOQOL-SRPB), Spiritual Involvement and Beliefs Scale (SIBS), Maslach Burnout Inventory ? Human Service Survey (MBI-HSS) och Utbrändhet i arbetet (UA) undersöks. Studiedeltagarna var 38 programledare för kriminalvårdens tolvstegsprogram och 39 behandlare i ett psykoterapinätverk inom beroendevården (svarsfrekvens 61,5%). Andlighet korrelerade med personlig prestation (personal accomplishment; r = 0,315, p < 0,05).

The aim of this thesis is to see if adult education have changed in educational association of the Swedish Labour Movement ABF, and the temperance movement IOGT/NBV. We have chosen to study five periods and analyse these after four ideal of education. These are the ideals of self-education, polytechnic education, neo-classic character-moulding education, and citizenship education. We have studied the reports of the activities of the organisations during the years and the writings of anniversary. The analysis shows that the two popular movements have gone from an adult education where the ideal of citizenship education to an ideal of neo-classic character-moulding education was dominating.

The purpose of this master?s thesis is to examine the activity at the library and preschool at Kristineberg (a part of the town of Borås) and its underlying approach. How do the activities agree with the ideological attitudes of the 1970s? To answer these questions I have carried out a case study based on qualitative interviews. The theoretical background includes ideas of the library, the community center and the cultural activity at the library.