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.

Today's Swedish large-scale forestry uses almost exclusively computer-aided bucking. It allows the harvester computer, using an optimisation price list (steering price list), to maximize the value of each tree. The optimisation price list can be adjusted so that the industry gets the raw material it demands from the forest. There are various simulation programs that can be used when constructing a optimisation price list. The simulation program merchandise a database of stem shapes using a given price list and mimics a harvester's work. To get the demanded raw material for the industry it is important to use a well-adjusted optimisation price list.

After being excluded from the Swedish Social Democrat party in 1917, the Revolutionary SociaLists founded the Social Democrat Left Party. From this point onwards, the Social Democratic hegemony and dominant position within the Swedish workers movement and political landscape was challenged. This thesis aims to investigate the power struggles between these two parties, the Revolutionary SociaLists and the Social Democrats, and their desire to influence control of the unions. Taking cues from earlier research calling for a more localized look at this struggle, this thesis turns to a case study of union matters of the the Factory Workers Union Local 84, at Västerviks Tändsticksfabrik, a match manufacturer and largest employer in the Swedish coastal town of Västervik from 1925 to 1930. Organizational material including meeting protocols, annual reports and member registration Lists from the local political parties, cooperative union organizations (VFS) and Local 84 serve as secondary data sources.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-Lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

Problem formulation: The awareness and importance of Corporate Social Responsibility (CSR) is growing within both corporations and society at large. The corporate progress in sustainable development can be both profitable and essential for the potential to compete globally. The value of sustainability reporting may differ between industries and companies of different sizes. The demands for sustainability reports are expected to increase. By 2010, no previous survey on sustainability reporting practices had been conducted within Swedish corporations. Purpose: The aim of the current study was to examine sustainability reports within Swedish corporations during 2010 and to compare the findings with preceding surveys to determine differences over time and between corporations.

This essay examines teaching in source criticism in upper secondary school history education. Two questions are to be answered: 1. What are the conditions like for teaching source criticism? 2. What opportunities for further development in teaching source criticism are there? In order to set a standard for what knowledge and skills in source criticism the students need, I design a four step model for good source criticism based on the historical science.

This report describes an bachelor thesis work which is performed in cooperation with SVIA that develops and sells automation solutions for the manufacturing industry. The thesis purpose was to evaluate the machine FeedLine to find opportunities for improvement in the product?s design that could lead to more standardization and thus improving the efficiency of manufacturing and assembly.Based on these basic issues suggestions for improvements were developed:How can the design of FeedLine be improved to facilitate the assembly?Can more standardization be imposed on FeedLine?s design to enable more stocking of standard components?An initial pre-study was conducted to evaluate FeedLine?s to find opportunities for improvement in its overall design. During the pre-study staff at SVIA and two of its clients was interviewed. Based on information gathered during the interviews and observations by the authors improvements was amendments.

Den svenska klädimporten har ökat dramatiskt och vårt samhälle har förändrats till ett konsumtionssamhälle där vi shoppar efter ?köp och släng? istället för ?slit och släng?. Den ökade klädkonsumtion är ett omdiskuterat samhällsproblem och mode är en färskvara som uppdateras i en allt snabbare takt. Ett stort utbud tillsammans med de låga priser som klädmarknaden är uppbyggd av uppmuntrar till impulsköp vilket gör det allt svårare för kunden att fatta medvetna köpbeslut. I denna studie kommer vi att utgå från Armstrong och Kotlers modell av köpbeslutprocessens som är uppbyggd av fem steg som innefattar hela processen.

Enaforsholms mountain garden is situated in the western parts of the Swedish province Jämtland. This means a maritime climate. After a donation made by wholesaler A. W. Bergsten the country estate became KSLA property in 1937.

Vårt syfte med studien var att undersöka om och i så fall hur lärare arbetar medvetet med genus i litteraturen. Vi ville undersöka vilka böcker barn i två förskolor och elever i år 2 i två skolor väljer att läsa och vilka genusstrukturer dessa böcker visar upp. För att få våra frågeställningar besvarade har vi använt oss av halvstrukturerade intervjuer med fyra lärare, gjort boklistor på böcker barn i förskolorna har tillgång till och eleverna i skolorna läser, samt gjort textanalyser ur ett genusperspektiv av åtta av de mest populära barnböckerna i vårt material. Resultatet visar att de fyra intervjuade lärarna arbetar mycket med litteratur, men inte i någon större utsträckning utifrån ett genusperspektiv. De väljer eller påverkar inte heller elevernas val utifrån genus nämnvärt.

Summary The estate of Johannishus is situated in the south of Sweden and in the province of Blekinge, about 8 kilometres from the city of Ronneby. The main building together with the park represents the province´s only example of a well preserved estate environment from the early 1800th Century, and was declared as a historic monument in 1982 because of its unique role in the province. Johannishus Park has during 300 years developed in close relation to the main building, the landscape and the surrounding infrastructure. Each century and owner has had an influence on the park, which has resulted in an interesting visible cross-section of 300 years of Swedish garden history. Most noticeable today are the traces from late 19th Century, but in its oldest parts the park contains structures from the early 18th Century.