This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

Avsikten med uppsatsen har varit att ur ett arbetskraftsinvandringsperspektiv nå enfördjupad kunskap och förståelse kring arbetskraftsinvandringen till Sverige medsärskilt fokus på rekryteringen av utländsk arbetskraft till Svenska Gummifabrik ABåren 1962-1973, samt att utröna vilka effekter denna arbetskraftsinvandring har haftpå samhället Gislaved.Jag har genomfört fyra öppna intervjuer med jugoslaviska arbetskraftsinvandrare fråndenna period och sedan jämfört de tankar jag tagit del av med relevanta källor samtlitteratur om arbetskraftsinvandringens betydelse. Det gav mig förutsättningar att sehur den rekryterade arbetskraftsinvandrarens berättelser förhåller sig till allmäntaccepterad litteratur i ämnet. Jag kan därigenom se om förhållandet skiljer sig pålokal och nationell nivå.Studien har resulterat i en ökad kunskap om hur arbetskraftsinvandringen har gått tilloch motiverats av Gummifabriken när arbetskraftsbehovet var som störst. Detta harjag genomfört med hjälp av bevarat arkivmaterial, litteraturstudier samt dedjupintervjuer som genomförts. Undersökningens resultat visar att de invandradestankar väl stämmer överens med de källor samt litteratur jag presenterar ochundersökningen ger en förstärkt bild av redan skriven litteratur i ämnet.

Horses are made to eat mainly roughage and it is essential for optimal health to offer them an appropriate amount of roughage with good hygienic and nutritional qualities. To produce good hay at the right time and be able to keep the hygienic quality until next summer is a problem. This has the effect that horse owners today choose haylage and silage to a larger extent. Science in this area is scarce, i.e. if the change from hay to silage has any effect on the horse.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

Denna rapport tar upp ett verkligt scenario där ett företag köpt upp ett annat och behöver slå samman sina IT miljöer. I rapporten går man först igenom teorin som behövs för att kunna planera flytten av en rad olika komponenter. Där efter tar metoden oss igenom hur flytten gjort i detta fall med de olika delkomponenterna. Resultatet av denna fusion får ses som lyckat då de uppsatta målen kunnat nås..

The research of this Masters thesis examines if during a specific period of time, Environmental scanning connected to Swedish public libraries is discussed in journals that are directly connected to the field of Swedish libraries. The method employed was content analysis of articles, news items and ads with the intention of finding out the extent of Environmental scanning and who carries it out and how and what is scanned. The research covers the period from 2004-01-01 to 2004-08-31. During the research period 1387 articles, news items and ads were analyzed. The study focuses on 81 selected published units that directly include references or discussion about Environmental scanning.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

The main purpose of this study was to determine the impact of bedding material on the faecal microflora of horses. Another objective was to investigate the hygienic and physical qualities of the bedding materials used and how these may change in the course of the trial period. The bedding materials used were sphagnum peat and wood shavings. Six horses had each material as bedding for a three week period in a change?over experiment.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

Medieval glasses have for long been a neglected object group in archeological research in Sweden. With that in mind I choose to write about those in my essay. The aim of this paper is to bring the medieval glasses into the archaeological research. I intend to show where you can find medieval glass in Sweden and what kind of glasses have been made. I will also discuss why the archeological research is so limited when it comes to the medieval drinking glasses.

This study aims at examining if abnormal returns have existed on theSwedish stock market surrounding the ex-dividend period between the years2002 and 2006. The ex-dividend period that is studied is the ex-dividend dayplus the following five days. The stocks that have been studied are the thirtymost traded stocks which together constitute the index OMXS30.Furthermore, the study investigates if the size of the dividend has an effecton the size of the abnormal returns.Previously performed studies on both the Swedish stock market and foreignstock markets have shown that abnormal returns exist during the ex-dividendperiod. However, the results from these studies are not unambiguous, why itis interesting to follow up these studies with a new study.The method used for investigating the existence of abnormal returns aroundthe ex-dividend period has taken its starting point in the previouslyperformed studies. However, some changes have been made in order tocalculate for differences in risk between different stocks (using beta) whichhas been neglected in the previous studies.The results of our study are that abnormal returns have existed for four outof six days in the ex-dividend period when calculating a mean value over allfive years.

Background. Anesthetic-related death in small animal anesthesia is about ten times more common than in human anesthesia. Recent research identifies the early postoperative period as particularly risky and highlights the need for regular and careful monitoring of the veterinary patient during this period. Objective. The aims of this study were to investigate whether there are standard procedures in terms of regulated routine patient observations and record-keeping during the early postoperative period at Swedish veterinary clinics, and if there are any guidelines for monitoring the veterinary patient during recovery. Methods. A small survey including ten Swedish veterinary clinics was carried out as well as a literature review. Results.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.