This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

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.

The demand of nature tourism is increasing and new ways to satisfy tourists are necessary.The goal with this report was to answer that demand by exploring the possibilities for backcountry skiing north of Torneträsk. This area was chosen because it is unexplored. This hasbeen succeeded by an extensive fieldwork. Aspects like topography, routes, slope angles andgeological places of interests where recorded. The results has shown that back country skiingis well suited for this area and poses no negative impact on the natural habitat.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

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).

Surface lift adapted for today?s user Today?s T-bar lift looks almost the same as when it was launched in 1938, even though a lot has happened in the ski and mountain industries. New equipment has developed without any major adjustment to the lift. Snowboard, sit ski and downhill biking are just some examples of the evolution that demands new seating positions. It?s also very common for families to spend their holidays in the mountains nowadays.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

The aim of the thesis is to examine the Swedish publiclibrary-debate between 1965 and 1975, with a focus on theinfluence of the New Left movement. The empirical materialconsists of articles from two library journals, and is studiedwith the intent to achieve knowledge of the library ideologyexpressed in context of the socialist movements of the 1960sand 70s. The method used is ideology analysis. Threedifferent areas of debate have been included in the study:issues pertaining to library holdings, problems concerning theworkplace and social and outreach activities.Some of the salient and key ideas that often recurs in thematerial touch upon the dangers of mass market literature, thenecessity for an expanded workplace democracy, theimportance of social work and the need for a more politicallyactive library. The bureaucracy, centralism and authoritariantendencies in the library world are criticized, as well as thenotion that the library should remain a politically neutralinstitution.

This thesis aims to find a more cost effective model for purchasing and logistics at asmall company. The studied company is a BMX (bicycle motocross) and MTB(mountain bike) retailer. The questions to be answered are: How large parties shouldbe ordered and what mode of transportation is to be used? A literature orientation ofthe field was followed by visits to the company, obtaining information from twodifferent logistics companies and interviews of four other companies in the sameindustry. The study shows that it´s difficult to develop an optimum order quantity fora small company since there often are other factors affecting how large amountshould be ordered.

The aim is to design a module for living which is flexible in a bigger context, which could condens the city and to answer the questions: How is it possible to make a livingmodule where the compact living theme works in an everyday situation? How is it possible to make one module which is able to function in several different situations? The process in solving problem has been characterized of trial and error: design a module and learn from the mistakes and take the knowledge to the next module. This is the way I have worked until I found a good solution. As a result I can show an efficient module which has several nice values of space and that is flexible and to some part adjust for a disabled person. It can on several ways condens the city.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

Aim: The aim for this study of Swedish daily press is to see how the musical reporting is structured for the newspapers I have chosen to analyse. My main purpose is to investigate how the newspapers reporting are distributed between artists who belong to either a major record company or an independent record company. With this research I want to find out if there are any economic backgrounds to the content and if the reporting is equal to the market production.Method/Material: For this study I have studied, by quantitative research, every piece of musical reporting in seven daily newspapers for two weeks. Through thorough research I have determined the belonging of every article?s record company.

?Development of methods for the planning and implementation of ditch clearing with modern methods?, is a long title for an exam work but that is what this report describes. In Sweden, we have a limited area available, and with the present development with increasing market oil prices, and enormous forces on the renewable energy sources, we need every hectare possible to protect the output of the forests. So with this in mind, many people are now considering how to increase the production of the forests that are already available. A part of production increases is to manage the existing forests, and not to allow this area to go to cultivation or become marshland. We manage our forests in a way that benefits the environment, and we consider that our working practice over the years has shown us to be correct and well functioning. A part of our way of producing forests is to ensure that we have functioning drainage systems in the forest holdings which we administer. The responsible at Holmen Skog requested a good method to make inventories of the drainage systems of Holmen forests. This Degree Project is about ways to identify and implement drainage systems with modern methods. It deals with authorities regulations, and how they operate in different counties.

In the United States, see recommendations for cardiac safety of sports arenas but also to health and fitness facilities. However, this does not exist in Sweden today. Objective: The purpose of this study is to identify the health- and fitness facilities today are equipped with respect to cardiac safety and specifically relating to preparedness for cardiac arrest. Method: Quantitative data are collected and compiled with the help of a questionnaire. The questionnaire contained 19 questions in total.

This thesis is my exploration of the immaterial heritage that is the craft of bending of ?dn?ris? out of spruce. It?s a broken tradition that is scarcely described, mainly through Yngve Ryd?s report T?ltk?tor (1999) that contains interviews with two knowledge keepers, Nilas Tuolja and Johan Rassa. Yngve Ryd?s report went against the earlier opinion by the mid 20th century ethnologist Ernst Manker who claimed that they were only made exclusively out of mountain birch that has curved growth. As a background, I discuss the special importance of heritage conservation, both material and immaterial, in a S?mi context as being an indigenous people.