The purpose of this paper is to study whether or not stock returns increase abnormally over month ends on the Swedish stock exchange. Previous research has proven an international so called ?Turn-of-the-Month? effect where stock returns increase significantly over a few days around month ends. If the effect exists, it is a violation of Fama?s Efficient Market Hypothesis.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

There is an ongoing discussion amongst Swedish politicians about how the Swedish police will be able to handle increased organised criminality represented in the growing threats of terrorism. In May 2006 representatives from the seven parties of the Swedish parliament debated the question whether the Swedish security service and Swedish police should be permitted to use increased surveillance with the purpose of preventing severe criminality.The question of increased surveillance is a matter often connected to matters of personal privacy. The aim of this master?s thesis is to study which arguments are being used for and against the proposed law that would permit surveillance with the purpose of preventing crime, as well as examine members of Parliaments view on privacy.The methodology used in this thesis is both argumentation analysis and rhetoric analysis. These two tools are used to examine the minutes from a parliamentary debate about the bill mentioned earlier.

This case study presents how the unit of munition-searching dogs of the Swedish armed forces handles their experiences from international service. The subject is particularly interesting as previous research into the area is nonexistent. The questions asked in the study are answered through the authors findings that training and preparation of this unit has developed thanks to the input of lessons learned from previous missions. This paper, based manly on experience reports, show that the unit successfully uses the method for handling lessons learned chosen within the Swedish armed forces..

Sverige och världen har under de senaste åren fått uppleva en fantastisk högkonjunktur. Det har varit lätt att låna pengar och företagen har gjort fina vinster. I spåren av god tillgång på kapital är företagsförvärv alltid aktuella. En relevant fråga för varje köpare är dock hur ett förvärv skall redovisas. Hur företagsförvärv skall redovisas har avseende noterade bolag genomgått genomgripande förändringar de senaste åren.

Since the 1st of May 2004 Cyprus is part of the European Union. The Republic of Cyprus as a whole is part of the Union, but all of the advantages of the Union membership cannot be enjoyed in all parts of the country. Since December 1963 the Cypriot administration has been separated into two, a Greek Cypriot and a Turkish Cypriot, and since 1974 the country is also territorially divided. The Greek Cypriot political administration is considered to be the legitimate representative of the Republic of Cyprus, the Turkish Cypriot administration is only recognised by Turkey. Since the disruption of the country in 1963 the UN has been trying to get the Cypriot parties to agree upon a peace solution in order to reunite the country.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

Denna uppsats syfte är att med hjälp av diskursanalys med inriktning på bildanalys och samspelet mellan text och bild, jämföra kampanjerna ?Det där löser sig säkert? med dem på temat ?Vad håller du på med?? för att utröna om deras syfte, innehåll och diskurs förändrats över tiden och i så fall på vilket sätt. Detta syfte tar sig uttryck i följande huvudfrågor:Vilken diskurs använder sig Försvarsmaktens reklamkampanjer av?Hur skiljer sig diskursen i reklamkampanjerna från varandra?När det gäller fråga ett ovan visar uppsatsen att det som de båda kampanjerna diskursmässigt har gemensamt är att den övergripande säkerhetspolitiska diskurs som förmedlas genom bilderna, är den nya säkerhetspolitiska doktrin som gör gällande att det moderna samhällets primära hot inte är det totala kriget utan en komplex hotmiljö bestående av allt ifrån instabila länder i när och fjärran, terrorism och naturkatastrofer. Ingen av kampanjerna förmedlar dock visuellt på ett mer utförligt sätt vad Försvarsmakten egentligen sysslar med.När det gäller fråga två ovan påvisar uppsatsen följande skillnader mellan de båda kampanjerna.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

To lead is to communicate, a main part of the leadership. 80 % of leaders working tasks involve communication of some kind. The ambition of this study is to analyze how four leaders of an international technique consulting company experience and handle community and technical development during their professional courses. The leaders have a various experience of leadership which adds depth and width to this study. To perform the study qualitative method has been used in the form of personal interviews.The result indicates that change is not always beneficial in every aspect of communication.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

The aim of this study was to deepen the knowledge about the meaning of being internationally adopted for individuals living in Sweden. Through group discussions with young adults data was retrieved, and then analysed with a qualitative phenomenological approach. The study revealed three main themes: 1) experiences of being Swedish, 2) experiences of ethnic origin, and 3) the interaction between the two aspects of the identity, how the internationally adopted individual integrate's his/her ethnical origin with his/her Swedish identity. With regards to previous studies about adoption and psychological theories the meaning of being internationally adopted in Sweden is discussed..

I dagsläget finns tydligt regelverk som anger hur byggnader skall uppföras, dock saknas hjälpmedel för att kraven skall anses tillgodosedda på stora och komplexa byggnader som finns inom industrin, skall dimensioneras för att tillfredsställande brandskydd ska uppnås. Detta resulterar i att analytisk dimensionering (dimensionering baserad på uträkningar till skillnad mot förenklad dimensionering vilken i princip följer de allmänna råden) som regel måste användas även vid mindre byggnationer. Syftet med examensarbetet är att påvisa eventuella oklarheter i det existerande regelverket (Boverkets byggregler, BBR) 1 för brandskydd av industribyggnader i Sverige, där reglerna för förenklad dimensionering inte är anpassade för byggnader med industriell verksamhet. Målet är att om möjligt komma fram till hur man skall resonera vid dimensionering av brandskyddet i dessa byggnader utifrån en diskussion om rådande lagstiftning och de skillnader som påvisats mellan Sveriges och andra länders regelverk. Arbetet består av en litteraturstudie av de regelverk som finns för brandskydd i Sverige, där de avsnitt som är problematiska för industribyggnader lyfts fram.

During the 17th century the production and distribution of printed works increased in Stockholm and Uppsala. However, all works that the publisher wanted to print, did not reach the reader. This thesis aimed to show when, where and how printed books and dissertations did not reach the reader. To achieve this aim, aspects of several well known models showing systems of book production and distribution were combined and adapted to suit Swedish conditions in the 17th century. This combined model focused on processes of selection and was presented and used as a theoretical approach.