En harmonisering av redovisningsregler håller just nu på att ske i Europa. International Accounting Standards Board, IASB, har utvecklat en standard som ska medför att redovisningen av finansiella instrument ska vara lika och Europaparlamentet har godkänt den för användning inom unionen. Standarden är IAS 39 och från och med den första januari 2005 är koncerner som är noterade på en börs tvungna att redovisa och värdera sina finansiella instrument efter denna. IAS 39 behandlar redovisning och värdering för alla finansiella tillgångar och skulder och är således mycket omfattande. Mot bakgrund av detta blev syftet i denna studie att undersöka vad svenska företag tycker är positivt respektive negativt med det nya sättet att redovisa finansiella instrumenten, samt varför de tycker som de gör.

Insikten om vikten av att använda vetenskapligt beprövade bedömningsinstrument inom arbetsterapi ökar. Många instrument för bedömning av arbetsförmåga uppvisar en brist på vetenskapliga kvaliteter såsom validitet och reliabilitet. Detta medför ett behov av att vetenskapligt testa de instrument som idag används samt vid utvecklingen av nya instrument använda sig av systematisk vetenskaplig metodik. Syftet med denna studie var att utföra en initial prövning av innehållsvaliditet och användbarhet för bedömningsinstrumentet Assessment of Work Characteristics (AWC-1). Stipulativa definitioner av innehållsvaliditet och användbarhet användes för att avgränsa studien.

The aim of this investigation was to assess if there was a correlation between touch avoidance and hierarchical position, perceived degradation, number of years spent in jail and age amongst men at a correctional institution. In addition, a possible correlation between hierarchical position and the amount of perceived degrading treatment was also explored. In the collection of the data a questionnaire containing 27 open and closed answer alternatives was utilized. A multiple regressional analysis was conducted to find possible correlations between touch avoidance and the other underlying variables. Also an independent t-test explored the possible effects of the control variables: place of birth and girlfriend.

The fashion market is highly dynamic, and characterized complexity, abstract phenomena and creativity. Further, differences between factors such as gender, countries and social classes pose increasing challenges to fashion companies and researchers active within this area. In light of these facts, the value of creating tools that help companies and professionals active within this industry becomes evident. Much research has been focused on creating a more thorough understanding of its underlying logics and its main drivers from a business perspective, whereas knowledge regarding fashion consumers and what drives their behavior are more limited. Through this study, insights about the Swedish fashion market and its consumers are generated.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.

Konflikter finns överallt i det dagliga livet. De existerar inom individer, mellan människor, inom organisationer, mellan olika grupper och länder. Denna uppsats fokuserade på interpersonella konflikter och de olika sätt individer väljer att hantera dessa konflikter. Huvudsyftet var att undersöka konflikthanteringsstilar hos svenska studenter samt att se på skillnader mellan kvinnor och män. Ett instrument kallat Thomas-Kilmann Conflict Mode Instrument har använts i studien för att mäta i vilken utsträckning studenter använder sig av olika konflikthanteringsstilar.

The purpose of this study is to investigate a loyalty card and its relation to accompanying promotional benefits, and their linkages to grocery retail service loyalty. Also, the aim sets out to find relationships between demographic variables and proneness towards the promotional benefits, the loyalty card, and loyalty. A quantitative approach has been assumed and empirical data has been collected through the use of questionnaires. The data has been analyzed through descriptive statistics, correlations, and regression analysis. An operationalization used to measure satisfaction of the loyalty card and attitudinal loyalty is also presented.

This paper is an event study on Initial Public Offering?s return behavior after the dot com bubble. Cumulative Abnormal Returns are used to measure the performance against a market index. The results suggest that the market correctly prices IPOs in the long run thus upholding the Market Efficiency hypothesis. Moreover, value weighted CARs show that large IPOs are more likely to outperform smaller IPOs, however in the long run there is an unpredictable pattern.

There is much research into the reasons why a temporary pain, in some individuals, becomes chronic. Many of the causal factors linked with pain also seems to coexist with social anxiety, public self-consciousness and, to some extent, private self-consciousness. The purpose of this study was to investigate and identify possible patterns of self-consciousness (private and public), social anxiety and pain. This was done by a cross-sectional study in which a questionnaire was distributed to students at Örebro University. A total of 302 completed questionnaires were received.

Johan Moir spelar kontrabas och trumpet och undersöker hur han förhåller sig till dessa olika instrumenten när han improviserar. Vad är det i instrumentens natur som tvingar en att improvisera på olika sätt? Vad kommer inifrån en själv och vad påverkas av instrumentet? Johan bearbetar i det här arbetet musikaliska parametrar och utgår hela tiden från sina egna tankar och reflektioner. På den bifogade CD skivan, kan man även lyssna till hans solokonsert på kontrabas och trumpet och även följa hans reflektioner av denna..

The LSH-study started in 2003 at the department of Health and Society at the University of Linköping. The purpose of the study was to examine the relationship between life condition, stress and health. A total of 1007 people from ten different health centres in Östergötlands län participated. At the follow up, a couple of years later, 795 of the 1007 participated. 127 of the 212 in the attrition turned down the follow up, twelve people were not invited (for example in case of death) and the rest did not respond at all.

This study is about trust for public institutions and what the foundation is that builds this confidence. For this study I have used three dependent variables to define different aspects of public institutions. These are trust in the legal system, trust in political parties and state of health services nowadays.  The method that is used in the study is based on a comparative study between two countries, Sweden and Portugal.  The actual result is made up by comparing means and regressions by using 13 independent variables. Many of the independent variables that has been used is deriving from institutional theories of Putnam and Rothstein These theories points out the importance of strong traditions of civic engagement and that the success of the trust of the institutions depends in large part on the horizontal bonds that make up social capital.

Syfte: Syftet med uppsatsen är att beskriva och analysera gällande god redovisngssed avseende finansiella instrument. Uppsatsen syftar även till att övergripande beskriva och analysera gällande skatteregler/-praxis avseende finansiella instrument. Avslutningsvis kommer även uppsatsen att kortfatttat beskriva och analysera kommande regler i IAS 39.Metod: Framställningen utgår från en bred litteraturstudie av ämnesrelevanta källor. Analysen baseras främst på denna litteratur.Slutsatser: Gällande svenska redovisnings- och skatteregler för finansiella instrument är komplicerade då det saknas klara och enhetliga linjer i lagar, rekommendationer och doktrin. Svenska normgivare verkar för att utvecklingen inom redovisningen i Sverige skall ske i harmoni med IASB:s rekommendationer.

HemoCue AB is a multinational corporation targeted on manufacturing point-of-care analysisinstruments for medical treatment. Their main product, the DM 201, is outdated and has bigissues gaining new market shares. For example, no medical treatment center in Sweden usesDM 201 frequently. The project of developing a new instrument to replace it was assignedtwo students at the development engineering program at Halmstad University. The projectalso included integration of the new platform for DM 202 to HemoCue AB:s remainingproducts.The project began by defining the different technical areas concerned.