In this thesis we study the development of post-earnings announcement drift (PEAD) in the Swedish equity market from 2000 to 2009. By forming portfolios based on the stock price reaction to quarterly reporting we show that the characteristics of PEAD have changed. We demonstrate that negatively surprising companies show a positive drift during a holding period of six months sufficiently large to render the trading strategy unprofitable. This development holds from 2005 and onwards and these results contradict many a study which finds the same portfolio construction to be indeed profitable. We argue that this development is a trend that will not only affect our study but future studies as well..

The purpose of this essay is to examine how two riding schools work with their safety. Riding is one of the most popular sports in Sweden but also very dangerous. Sweden has a lot of riding schools and almost half a million that rides. Therefore it?s very important that riding, and especially riding at riding schools has the highest level of safety with regards to harmful events.The purpose leads to the overarching research question for this essay, which is: How does the Safety work look at two riding schools in the area of Karlstad? Out of this question, seven specified research questions have been constructed.

AbstractWorking with child and youth welfare is one of the most difficult challenges a social worker might face in the field of social work. Those who work with child and youth welfare are more exposed to stress and burnout than other comparable human service occupations. Research links the prevalence of stress and burnout to several key variables, such as demographics, working conditions and personality factors. In contrast, even though social workers in this field face many negative work-related problems they report a high job satisfaction. The aim of this study is to examine how uplifting and straining experiences affect social workers, who work with child and youth welfare, through the use of The Critical Incident Technique and interviews.

Företag publicerar allt mer information om deras sociala miljömässiga och ekonomiska ansvar.Denna information presenterar de i sina årsredovisningar under avsnittet Corporate Social Responsibility. Idenna studie undersökt har vi undersökt hur rapporteringen i en bransch påverkas efter en incident och omdet finns spridningseffekter och imitationsbeteende när det gäller CSR-rapporteringen. Som utgångspunkthar vi valt incidenten i Mexikanska golfen den 20 april 2010. Då skedde ett stort oljeutsläpp i sambandmed att oljeföretaget British Petroleum's plattform Deepwater Horizon exploderade. Oljeutsläppet varomfattande och hade stor effekt på BP's rykte hos allmänheten.

Både rapporter från skolinspektionen och tidigare forskning inom skolan har visat att det är vanligt förekommande i skolmiljön att elever beter sig illa mot varandra. De svenska skolorna ska i dag ha ett likabehandlingsarbete där skolpersonalen ska agera vid varje incident där någon elev blir illa behandlad. I denna uppsats är syftet att analysera och jämföra gymnasielärares sätt att arbeta med likabehandling. För att uppnå syftet ställs fyra forskningsfrågor om hur elever beter sig mot varandra, bakomliggande orsaker till dessa beteenden, lärares metoder för att arbeta med likabehandling och skolans gemensamma likabehandlingsarbete. En fallstudie har genomförts med åtta intervjuade gymnasielärare samt en enkätundersökning i elevrådsstyrelsen.

Ungdomar är den mest brottsutsatta gruppen i samhället och många av de brott som begås av ungdomar kommer aldrig till polisens vetskap. Det finns en kunskapslucka när det gäller anledningar att vittna och anmäla brott. Detta för att få en tydligare bild av ungdomars synpunkter på att anmäla brott och syftet i denna studie var därför ungdomar benägenhet/attityd till att vittna och anmäla brott. Studien gjordes i form av en kvalitativ intervjustudie, där 15 gymnasie elever i åldrarna 16-18 år varav nio manliga och sex kvinnliga från två olika skolor deltog. Resultatet visar att erfarenheter, förtroendet för rättsväsendet och rädsla är bidragande faktorer i beslut om man ska kontakta eller samarbeta med polisen.

Syfte: Syftet med föreliggande studie är att studera hur pedagoger i gymnasiesärskolan anpassar klassrumsmiljön för sina elever samt pedagogernas uppfattningar om kritiska situationer och hur de anser att man kan bemöta dessa.Teori: De teoretiska utgångspunkterna för studien är sociokulturellt perspektiv på lärande samt relationellt och kategoriskt perspektiv.Metod: Studien är inspirerad av etnografisk forskningsansats och Critical Incident Technique (CIT). Två gymnasiesärskolor i Sverige har besökts där intervjuer och enkäter har genomförts med verksamma pedagoger. Även deltagande observationer har utförts i och kring klassrum på de båda skolorna. Resultat: Resultatet visar att de observerade klassrumsmiljöerna både är anpassade och inte för de elever som vistas där. En del klassrum är röriga och en del är mer avskalade.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

I dagens samhälle där vi förbrukar allt mer resurser har frågorna om hur vi ska göra för att få en hållbar utveckling blivit allt viktigare. Det finns ett stort intresse för dessa frågor och många ställer krav på företagen att ta ansvar för sin påverkan på samhället och att arbeta för en hållbar utveckling. Detta har lett till att många företag idag arbetar med och även redovisar hur de arbetar med ansvars- och hållbarhetsfrågor.  Regeringen har ställt kravet att alla statliga bolag från och med räkenskapsåret 2008 ska upprätta en hållbarhetsredovisning enligt Global Reporting Initiative (GRI). GRI är ett ramverk för hållbarhetsredovisning som kan användas som ett verktyg för att redovisa, utveckla och styra hålllbarhetsarbetet med. Syftet med denna studie är att undersöka om företag använder GRI som ett verktyg för att förbättra hållbarhetsarbetet samt hur företagen använder det.

This study aims to gain greater knowledge about the phenomenon cheerleading journalism and its existence in the Swedish sports journalism. We did this by making an impact in the media debate, to thereby identify key aspects of cheerleading journalism. These elements are then used to reach a preliminary definition of the phenomenon. This was followed by qualitative interviews with six Swedish sports journalists from newspapers Aftonbladet and Dagens Nyheter, with the aim to find out how they behaved the phenomenon. The results of the earlier debate and the answers from the respondents show that cheerleading journalism is nationalistic, biased and seeks an inclusive effect on its audience.

Before the general election 2006 all of the Swedish parties represented in the Parliament held their political party conference. At each political party conference, the leader for respectively party held their opening speech, a speech that was covered by the press. This essay deals with how the press covers these speeches. Analysing how the different speeches were covered by the press, some tendencies regarding how the press report could be visualised. In this comparison the ?quantitative content analysis? was used.

This paper describes the design and implementation of an automated build system for the JAS39A simulator FUS39A at HiQ:s offices in Arboga. The assignment was to automate the process in which modules are built; the simulator is composed of a number of modules which are built manually at the end of each week, this process takes about a day of manual labor. The system can automatically build a module as either a scheduled service or by manual invocation. The system contains functionality for reporting the build results to any given recipient by e-mail. The purpose of the system is to free up the time put into manually building the modules for better suited tasks by automating the build of FUS39A.The assignment was split into two parts, an analysis part where information of the old system was gathered, tools and methods were chosen and the new system was designed.