Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

The plants in the genus Elatine are characteristic for oligo and mesotrophic lakes. This study focuses on Elatine hexandra one of the four species in Sweden. It is stated as vulnerable by the National Environment Agency and a conservation plan with guidelines to preserve the plant in Sweden is under preparation. There have been a few previous studies investigating this plant in other countries but this is the first one for Sweden. The aim of this study was to investigate the distribution, growth and reproduction of E.

The cost of construction projects have increased during the past few years. Different actors in the construction industry work together to advocate various measures to mitigate these cost increases. One of these measures is to try to improve the efficiency in the phase of production. By striving for a kind of standardization with a constant quest for improvement, the productivity can increase while the costs of production fall.For this thesis has a case study been conducted at the construction company JM AB which is seeking this. They call the approach structured production and have implemented various measures to achieve a more productive output.Based on information from reconciliations, the cost and the spent hours of craftsmen have been analyzed at the company where the case study took place.

The purpose of this study is to examine the effects of joint venture announcements on stock prices behavior and simultaneously to test the German stock market (Frankfurter Wertpapierbörse) for efficiency. We tried not only to analyze the general impacts of a JV-announcement but also to look for differences in the market response to announcements of different types of joint ventures, namely: domestic, international, horizontal and vertical. Our expectations of efficient market were confirmed during our paper, which employed the technique of the standard event study. The calculation of abnormal returns which are the signals for market efficiency or inefficiency respectively were based on the market model, establishing linear relationship between the return on the market and the return on an individual security. The parameters of the model were obtained through regression analysis..

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This study was performed to investigate the bacteriological quality of French cheeses made from raw milk. Fifty cheeses of this type were purchased from Swedish retail premises. The methods described by the Nordic Committee on Food Analysis (NMKL) were used to determine the number of Enterobacteriaceae, presumptive Escherichia coli, coagulase positive staphylococci and Listeria monocytogenes. In 32 cheeses (64%) the number of bacteria mentioned above exceeded the determined maximum value. Thirty samples (60%) showed high counts of Enterobacteriaceae.

The aim of this study was to examine if there was a relative age effect in students grade in mathematics. The study was built on regression analysis and Spearman rho on student?s month of birth and their grades. It was found that there is a relative age effect in the student?s grades.

Abstract During the last 15 years, the former ?really existing socialist? economies have undertaken an extensive transition process. In this paper the development, measured as GDP growth, is analyzed using variables for economic policy. The analysis is both theoretical, taking as starting point current positions in academia, and econometrical with the linear regression model. We show that while economic policy variables of inflation, economic freedom and institutional quality affect economic growth, the results are not only the ones predicted by the theory.

I denna undersökning undersöker vi hur individers utbildning samt föräldrars utbildning och beteende påverkar individers jämställdhetsattityder. Vi använder oss av data från 2009 innehållandes 1325 respondenter födda mellan 1964 och 1980. Analysen utfördes med logistisk regression där vi studerar två olika typer av jämställdhetsattityder, allmänna jämställdhetsattityder och jämställdhetsattityder inom den privata sfären. Vår teoretiska ansats är teorin om socialisation samt kognitiv utvecklingsteori. Vi har funnit att en hög utbildning är associerat med mer positiva jämställdhetsattityder.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

En kvantitativ studie av incitament och avkastning på 338 aktie- och 33 hedgefonder med säte i Sverige genom att variablerna fondförmögenhet, antal fonder i fondbolaget, prestationsbaserad avgift samt prestationsbaserad lön testas mot avkastning och risk. Vi finner att en större fondförmögenhet leder till lägre avkastning, fler fonder i fondbolaget resulterar även det i lägre avkastning för fonden än för motsvarande i ett fondbolag med färre antal fonder. Vår variabel prestationsbaserad lön resulterar i lägre risk för fonden och vår variabel prestationsbaserad avgift resulterar i högre risk. Vi kan inte utifrån våra resultat fastslå att agentteorins antaganden om incitament och kontroll i svenska fonder har en avgörande roll. Däremot hittar vi effekter vilka sannolikt har sin förklaring i agentteorin men då de inte är entydiga går det inte att generalisera sambandet..

Är sambandet mellan ungdomars depressiva känslor och föräldrars beteenden i nyckelsituationer större än sambandet mellan depressiva känslor och allmänna uppfostransstilar? Detta har vi undersökt genom att låta 108 högstadieelever fylla i en enkät och sedan analysera deras svar genom hierarkisk regression. Tidigare forskning har påvisat att positiva beteenden är viktiga när det gäller föräldrars uppfostran och depressiva känslor hos ungdomar. Uppvisandet av positiva beteenden verkar dock inte likaviktiga som avsaknaden av dem. Vi har i vår studie gått ännu ett steg längre och våra resultat visar på att hur föräldrar beter sig i nyckelsituationer har större betydelse för depressiva känslor hos ungdomar än vad allmänna uppfostransstilar har.