The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Aim: The aim of this study was to describe what nurses experienced in connection with waiting time related frustration among patients and relatives in the emergency department and also what strategies nurses use to manage waiting time related frustration.Background: The numbers of emergency department visits are increasing and lead to waiting times which can cause frustration among patients and relatives, a frustration that nurses encounter in their everyday work and need strategies to deal with.Methods: This is a descriptive qualitative study. Interviews are conducted with five nurses, transcribed and analyzed by qualitative content analysis.Findings: The nurses feel inadequate and powerless when they meet patients and relatives frustration. In order to deal with patients and relatives frustration, they use the strategy of participation, which implies to involve and meet patients and relatives needs for information and to be seen. In order to prevent themselves becoming frustrated they use adaptability, by creating an inner calm, not take it personally and to distance themselves from the frustration.Conclusion: The result highlights the importance of managing the activity to reduce waiting time related frustration, for example through reflection and working for reducing waiting times. Further research is also needed..

A quantitative study was conducted with the aim to investigate whether individuals use a specific conflict strategy when they are in a task conflict or a relationship conflict in their workplace. The study also examined whether individuals experience positive or negative effects of a task conflict or a relationship conflict when a specific conflict strategy have been used. Previous research explains the effects of task conflicts and relationship conflicts at the workplace (De Dreu, 2008) Likewise lifts the effects of the conflict strategies interaction, avoidance, and power and coercion (Hoerr, 2005; Meyer, 2004; Trudel & Reio Jr., 2011). However it does not tie together what the conflicts and conflict strategies have for effects together. This also means that it is impossible to discern if there is a strategy that is frequently used in a specific conflict type.

AbstractAim: The aim of this study was to describe which coping strategies women use when they have been diagnosed with breast cancer. In addition, the purpose was to describe how woman?s self-image changes after a mastectomy. Method: A literature review study has been carried out with a descriptive design. The result of the study included 16 articles which were found in the databases: Cinahl, PubMed, PsycInfo and through manual search.

Syftet med kandidatuppsatsen är att beskriva och analysera hur Volkswagen AG profilerar, styr och arbetar strategiskt med sin varumärkesportfölj på den svenska marknaden.

Koden har bidragit till ökat medvetande om informationen utåt samt hjälpt företagen att strukturera denna, överlag har det visats en god vilja bland företag att anpassa sig efter och efterleva kodens regler..

Sammanfattning Uppsatsens titel: Cash Management, En studie av hur ett förbisett vinstgenererande område hanteras av medelstora företagSeminariedatum: 2006-06-08 Ämne/kurs: FEK582 Kandidatuppsats, 10 poängFörfattare: Lars Hansen, Rikard Johansson och Patrik JonssonHandledare: Tore ErikssonFem nyckelord: Cash Management, Medelstora företag, Likviditetsplanering, Likviditetshan-tering, Cash Management-systemSyfte: Syftet med denna uppsats är att undersöka i vilken utsträckning medelstora företag arbetar med likviditetshantering och planering. Vidare kommer företagens och bankernas rela-tion inom området Cash Management studeras för att undersöka hur banker kan bli mer effek-tiva när det gäller att tillmötesgå företagens behov.Metod: Kvalitativa intervjuer genomfördes hos medelstora företag, en bank samt en revisor. Ansatsen i uppsatsen var deduktiv. Vidare har resultaten från intervjuerna analyserats och jämförts med hypoteser i teorin. Slutsatsen ses som en utveckling av analysen där även tankar om förbättringar förs fram.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

Fallstudien undersöker och beskriver vad som motiverar medarbetarna i företag med kunskapsintensiv verksamhet. Studien behandlar också medarbetarnas syn på en eventuell expansion. Studien är uppbyggd på ett deduktivt sätt och empirin bygger på intervjuer med ledare och medarbetare från två fallföretag..

Supply Chain Management innebär styrande av leveranskedjor. En leveranskedja består av leverantörer, tillverkare, distributörer och återförsäljare. I dagsläget bör marknadskonkurrensen vara mellan olika leveranskedjor och inte företag mot företag.För att erhålla konkurrenskraftiga leveranskedjor krävs det bland annat att företagen nyttjar kommunikation tvärs genom hela leveranskedjan, samt att företagen använder de tekniska hjälpmedel som finns för att förenkla det administrativa arbetet.En förutsättning för att leveranskedjan skall bli konkurrenskraftig är att företagen som ingår i kedjan vågar delta i informations- och kunskapsutbyte. Med ett sådant utbyte bör företagen höja värdet på slutprodukten till ett reducerat pris.Syftet med rapporten är att sammanställa en modell över "hur den undersökta kedjans informationsutbyte äger rum idag".Den undersökta Supply Chain Management-kedjan har kommit en bit på väg, men nyttjar i dagsläget inte Supply Chain Management-filosofins alla konkurrensfördelar. Företagen använder sig bland annat av lager för att tillmötesgå sina kunders krav på snabba leveranser..

Background: Communication allows people to gain understanding of themselves and their surroundings, which is a prerequisite for good health. The nurse may in her communication help patients develop a feeling that they are not alone in their situation. If the patients cannot express themselves and make themselves understood, it can lead the patients to feel left out which emphasizes the suffering at having aphasia. Aim: The aim of this study was to identify the components which affect nurse?s communication with patients with aphasia.

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

Projektet har gjorts för företaget Björn Borg med inriktning mot design management och designstrategi. Arbetet delades upp i två delar, under den första delen genomfördes research på såväl Björn Borg som på ämnena design management och designstrategi, i form av litteraturstudier, intervjuer och observationer. Detta ledde till att ett problemområde identiferades och att en ny produktutvecklingsprocess utvecklades genom designstrategiskt tänkande. Den andra delen behandlade hur två exempel- produkter utvecklades genom den framtagna processen för företaget. Slutsatsen blev att den nya processen skapar ett mer förankrat designarbete hos företaget som kommer att ge ett mer fokuserat uttryck på marknaden..

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

The subject of this master level thesis in historical osteology, is a study of waste management in the medieval town of Lund. The aims of the study is achieved through looking at the taphonomic aspects of bonefragments from the quarter Blekhagen. The study is divided in two separate sections, one that is a litterature study of what is known about waste management, and another one that contains a taphonomic and spatial analysis. Through examination of the taphonomic variables weathering, average weight and trampling and a spatial analysis, I am able to deduce that there are signs of controlled waste management in the material. It is not possible to draw any general conclusions about waste management in the medieval town however.