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).

The purpose of this thesis was to illustrate the connection between personal networks and entrepreneurial business in the music industry. It also aims to examine how and why entrepreneurs in the music industry use personal networks in their entrepreneurial business activities. In order to explore the extent to which entrepreneurs in the music industry obtain support through personal networks, a case study was conducted based on interviews with entrepreneurs in various areas of the music industry. The study has shown that entrepreneurs in the music industry clearly see distinct advantages through the use of their personal networks, especially in terms of an enhanced supply of resources and through an increased amount of business opportunities. Personal networks have also shown to constitute a considerable amount of moral support for the entrepreneurs in the development process of the entrepreneurial business.

The information flow of today is endless and the advances in information technology astounding. In today's information society it is of utmost importance not only to be able to find the right information but also to evaluate the information. The expression ?information literacy? is not a new one but it has never been as pertinent and essential as today. Information literacy is however not something which is easily and swiftly achieved.Swedish youth education is based on problem based learning in which the students are expected to research for material, evaluate their finds and use their skills to produce a good written or oral presentation.

Vi har tidigare undersökt hur elever i nian i Kalmar vill ha sin religionsundervisning på gymnasiet. De resultat som framkom visade att eleverna gärna diskuterar på religionsundervisningen samt att de hellre läser om sekter och Afrikas religioner än om de fem världsreligionerna. I den här studien läggs fokus på lärare som undervisar i kärnämneskursen religionskunskap A på en gymnasieskola i sydöstra Sverige. Vi har intervjuat sex lärare från två gymnasieskolor i Kalmar, vi ställde tretton frågor uppdelade i fyra teman. Vi valde att undersöka hur lärarna ser på kursplanen, innehållet, metoden och religionskunskap A´s relevans som kärnämne och dess framtid.

The aim of this study was to get a greater comprehension of social welfare secretaries? notion of "good parenting" and furthermore how this is expressed in evaluations of investigations regarding care of children. The empirics in this qualitative study were collected with the help of a vignette containing relevant questions. Moreover interview questions were answered at seven occasions. The interviewees were social welfare secretaries that worked with evaluations of care of children.

The purpose of this study is to analyze how homosexuality is portrayed in young- adult novels. I use books published in Sweden from 1977- 2003. Three of the books have female main characters and the other three have male main characters. My purpose is therefore to compare the different results between the sexes.I will examine and discuss the homosexuality in the novels with focus on the homosexual identity of the young characters and how it is formed. I relate the results to a queer discussion about identity.

Syftet med denna uppsats är att svara på frågan hur läsare och media reagerade på bloggen Black Ascot i egenskap av en litterär bluff, även kallad en litterär fabrikation. Målet är även att komma fram till hur mottagare av textbaserad kommunikation reagerar på att bli lurade. För att uppnå syftet undersöks läsarnas och medias reception av Black Ascot. Uppsatsen diskuterar även om det finns förklaringar till receptionen i bloggens litterära utformning. I analyserna framkommer det att diskussioner gällande framförallt autenticitet och moral uppstod såväl i media som bland läsarkommentarerna. Trots att negativa reaktioner förekommer i båda undersökningsgrupperna tyder resultatet på att en majoritet av bloggläsarna uppskattade bloggen även som en litterär fabrikation.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

The purpose of this essay is to analyze the democratic views in the two latest party platforms, belonging to the two Swedish political parties Vänsterpartiet and Sverigedemokraterna. This by applying Robert A. Dahl's democracy model, Polyarchy, and Carol Pateman's democratic Participatory model, on to the party platforms. By doing so, my hopes were to determine if the two political parties can classify themselves as democratic parties. The result shows that both Vänsterpartiet and Sverigedemokraterna meet the majority of the democratic demands created by Robert A.

A study has been conducted with the aim to investigate young people's perception of the relationship between cyber bullying and self-image and their perception of which role gender plays in this relationship. Three focus group interviews were conducted with six to seven participants in each. The majority (16/19) of participants were women. A thematic analysis was used in which five themes were identified. The results show that there is a perception of a link between cyber bullying and self-image in which people who become cyber bullied have lower self-image and poor self-image can contribute to the experience of feeling cyber bullied.

Syftet med studien ?r att unders?ka tio kommuners broschyrer och tre kampanjfilmer som handlar om utsortering av matavfall. Med hj?lp av van Leeuwens (2007) legitimeringsmodell unders?ks vilka legitimeringsstrategier kommuner anv?nder sig av f?r att f? inv?nare att sortera sitt matavfall. Resultatet visar att de vanligaste legitimeringsstrategierna ?r moralisk v?rdering och rationalisering.

The interest in the subject of this study was raised during our education when we read about thedifficulties for young people to find a place at the labour-market.The aim of this study was to find out what the view of the possibilities to find a place on the labourmarketis for young people, 16 - 18 years old, who don't follow a national program but follow theindividual program.Both quantitative and qualitative methods have been used through a survey questionnaire and agroup-interview. The results show that young people know that education is important to get a jobbut at the same time the majority says that they would leave school if they got a job-offer. Theyoung people think that they have a relatively good knowledge about the labour-market but at thesame time they can't describe what it imply. This could mean that there is a gap between school andworking life. .

Syftet med denna studie var att undersöka offentliganställdas upplevelser av en gemensamt antagen värdegrund och dess betydelse för verksamhetens uppdrag och mål samt vilka faktorer som påverkade deras möjligheter att tillämpa värdegrunden i sitt arbete. En intervjustudie genomfördes med sju anställda från en polismyndighet (n=4 medarbetare, n=3 ledare). Data analyserades med induktiv tematisk analys. Resultatet visade att värdegrunden betraktades som ett politiskt dokument utan egentlig verksamhetsförankring. Medarbetarna såg inte värdegrundens praktiska betydelse för deras yrkesutövning, då de i huvudsak agerade utifrån erfarenhet och sin egen etik och moral för samhället och medborgarnas bästa.

The purpose of this thesis is to study the usage of and attitudes towards electronic books among graduate and PhD students at Karlstad University. The main questions are: How do graduate and PhD students use electronic books? To what extent are electronic books used compared to printed books? To find the answers, a user study was carried out at Karlstad University library. The results show that a majority of the respondents are aware of the possibility to use electronic books but prefer to use printed ones if they have to choose. Many respondents also complained about difficulties reading a text on the computer screen.

The similarity between the Russian and the Indian, in a Cold War context, may be ambiguous considering the ethnic-social variables and the period in time from where the Indians relate. However, by analyzing these, as well as other, characters in the exhibition of movies, we could learn something about the ideology of the time from which the movies derive.This study examines ideology and movies in the Cold War era and concludes that the Indian, for example, may be representing the values of the common public enemy, originating from the Cold War ideology. The movies examined, regardless of influence of distinct Cold War themes or lack of such themes, carry attributes that give evidence of typical Cold War ideology. The fear of communism and common enemies connected to a Cold War context, the thought of America as the land of the free ? with the horizon in the ending of the movies as metaphoric to freedom ? and the moral rhetoric that connects to the American thought of a duty as a global savior, are all signs of the Cold War ideology.Even though the messages are somewhat clearer and more distinct in the movies with Cold War motifs, the fact that ideology is projected through other movies as well should be considered essential for the continuing study of movies as cultural artefacts..