The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Verket Pose kretsar kring frågeställningen vad det är att vara kropp i en rumslig situation. Verket består av sju textila föremål som på olika sätt förhåller sig till kroppen och söker etablera en relation till betraktaren, bäraren och det omgivande rummet..

Aim and research questionsThe aim of the study was to examine pupils? physical activity on schoolyards in northern Stockholm?s surrounding municipalities, based on the schoolyards? design regarding supply of spaces, material, equipment and gender. The research questions were:1. Was there any association between how well spaces, materials and equipment were represented in the schoolyards and pupils? physical activity during recess? If so, how did the association come to expression?2.

Produktionen och distributionen av fjärrvärme i Luleå kommun sköts av två företag, LuleKraft AB och Luleå Energi AB. Under 2011 utökades samarbetet företagen emellan, med bland annat gemensam driftspersonal. Detta ger förutsättning för ett mer anpassat och optimerat produktionssätt. Med detta som bakgrund skapades en modell över fjärrvärmenätet och tillhörande anläggningar, för att kunna skapa riktilinjer för effektiv produktion vid olika driftförhållanden. Viktiga komponenter för systemet är? Lulekraft - ett kraftvärmeverk vilket eldar processgaser från SSAB och olja för att producera fjärrvärme och el? Fjärrvärmenätet - 42 mil långa ledningar förser i princip hela Luleå kommun med fjärrvärme? Hetvattencentraler - när LuleKraft inte räcker till för att täcka fjärrvärmebehovet finns möjligheten att använda dessa där bränslet är processgaser, olja, pellets eller elFjärrvärmenätet och hetvattencentralerna ägs av Luleå Energi AB men hela systemets drift sköts av personal på LuleKraft.

 This paper discusses whether the allocation of Swedish aid is dependent on absolute or relative poverty, and whether there is any difference in this respect between ODA and aid distributed through officially funded NGO?s. Given the Millennium Development Goals, and their overarching goal of halving extreme poverty by 2015, we should expect the aid allocation to be determined by absolute rather than relative poverty. We use OLS to estimate multiple linear regressions. We find that Swedish ODA has an absolute poverty focus, while the Swedish NGO aid rather seems to be concentrated on relative poverty. .

The purpose of this study is to give a picture of the current status for the recruitment to forest machine operator educations in Sweden, how many the educators are and the outcome of this activity. The three at present different types of education are upper secondary school, polytechnic school and vocational school. The method used for the survey is telephone interviews, pre-broadcast issues were discussed and the responses were recorded. The results are then compiled and presented in linear form. The conclusions one can draw is that education is desirable and important. To get young people interested in forest machine operator education it is very important that the forest industry continues to develop attractive employment..

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Asymptotically flat spaces are widely studied because it is one natural way of describing an isolated system in general relativity. In this thesis we study what happens to the Lanczos potential at spacelike infinity in such spacetimes. By transformations of the Weyl-Lanczos equation, we derive expressions for the limiting equations on both the timelike unit hyperboloid, and the timelike unit cylinder. Finally the Newman-Penrose formalism is used to get a component version of the equations..

This is an art-remix project that focuses on a dream about art and music remixed and made within a context of nonviolence. The goal is to create temporary (and in the long term hopefully stabile) spaces of peace. It will be done within places where change needs to come, where it needs to be heard/seen/experienced. Weapon exports from Sweden are increasing even though there is research showing that nonviolent resistance in conflict is more effective. In this essay I discuss nonviolence and how I can implement that in my work to find a meaningful work for both me and my neighbours.

This project is about color and light and how it affects the atmosphere in the city. I choseto look closer into the central parts of the city, a place where I often feel a lack of lightand color, especially during the winter season. In the beginning of the project I made ananalysis of how intense colors are used in the city and how we can use color as a tool tocreate effectful spaces. Further into the project I chose to look closer into the effects thatare made by the facades, how the light from the windows affects the room outside when the dark falls. At the end of the project I caught a feeling inspired by the city and applied it into an installation of light..

The aim of this thesis is to model my artistic practice on an adaptation of Joseph Campbells monomyth and, using this model, investigate challenges of performativity in art (in public spaces). The overall themes are personal, aesthetic and ethical sovereignty and an uncompromising search for a deepening of the artistic practice. More than anything else it is a map and a story of an artist?s expansion out into an artistic field that is little developed in Sweden. It is my hope that this thesis, by using a thoroughly subjective tone, will contribute to the milieu of performative arts in Sweden as well as widen the ?how? regarding the making of a written thesis..

REINERTSEN AS performs expansion and buckling analyses of pipelines using ANSYS, afinite element modelling and analysis tool. In an expansion analysis the pipeline is modelledwith thin?walled pipe elements called PIPE20 which allows plastic deformation. However, ina recent analysis the results retrieved from the PIPE20 element were incorrect for strainsabout 1 percent. One main issue was that the PIPE20 element overestimated the strains.The purpose with this Master Thesis was to become familiar with the theories and analysismethods used in pipeline design.

A frequently asked question in real estate marketing is at what time of the year it is optimal to invest or sell. The aim of the project was to answer this question and to generate a prediction model over real estate located in the centre of Stockholm that takes seasons into account. With acquired sales statistics in Stockholm between 2010 and 2013 it was possible to perform a linear least square regression, also known as Ordinary Least Square (OLS), with describing qualities and season of sale as parameters. Statistical problems such as Multicollinearity and Heteroskedasticity have been taken into account when deriving the model. The result was a highly accurate prediction model indicating the profitability of investing in real estate during the summer and selling during the autumn..

In this study a multiple linear regression was carried out in the interest of analysing a number of variables effect on the final prices of apartments in Stockholm?s inner districts. The result may be employed to predict and observe percentage changes on the final price of apartments in Stockholm in the future. Five models were constructed after which they were analysed and compared. The construction of these models were supported by data from the real estate agency Erik Olsson.

Around the world, forests are generally being fragmented and as plant populations decline in both sizeand number of individuals, the genetic variation will also decrease whitch in the end leads to totalextinction of the plant. In this paper, I wanted to investigate what specific species of trees and shrubsyou usually find in the edge and core habitats in some of the forests in the Baltic Sea region. I alsowanted to identify the edge effects and their sources and finally compare the results between thedifferent regions.The data sources used are derived from the ongoining research project Landscape structures, patterns ofbiodiversity and conservation strategies in the Baltic Sea region by Kari Lehtilä, Patrik Dinnétz ochTiina Vinter who have made a record of all herbaceous plant species in four randomly chosen forestregions situated around the Baltic Sea: Estonia, Skåne, Södermanland and Germany. I made statisticalanalyses, using the computer program R, concerning the distribution of species in the edge habitats ofthe forests as well as in the core habitats. I performed generalized linear models and then variationanalyses with the factors light and biomass in order to investigate wether edge effects might appear dueto these factors.