Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

During the last decade a number of studies have been published that investigate how the most fundamental aspect of political organization, the regime type, affects population health. The results unanimously show that citizens of democracies live longer and healthier lives than citizens of non-democracies. Many explanations for this have been suggested, among these are that democracies redistribute more and invest more in salutogenic resources, and that the tendency of dictatorships to control the media negatively affects the ability to spread information crucial to public health. When these mechanisms are controlled for, however, it turns out that democracy has a large residual correlation with for example life expectancy, which suggests that other mechanisms are also involved.In this paper two new mechanisms regarding the possible psychosocially mediated health effects of the regime type are investigated, namely political repression, and the possible negative effects this might have on the levels of chronic stress, and autonomy, which connects to a large previous literature in social epidemiology. In the paper an ecological cross-country design is used and country-level data, provided mainly by the World Bank and Freedom House, is analyzed with a simple multiple OLS-regression model.

AbstractDelta Terminal owns an outdated industrial building which they now rent out to businesses. This property currently has a high energy con-sumption and therfore it is desirable to improve the efficiency. In ordet to reduce the energy consumption within the industrial building enve-lope, the heating systems and lighting are being investegated. A good building envelope emits less heat and thus reduces the energy consump-tion. An energy audit is a tool used to determine the energy loss.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The purpose of this study is to evaluate the relation between certain chosen fundamental factors (emission trading rights, hydrological balance, interaction with continental Europe, fuel prices) and the spot price at Nord Pool. Particular focus has been put on the trade with emission rights since it is only now their actual impact on electricity prices can be studied. The relationships are measured with regression analysis which includes both R2 and the simulation possibilities of ARX models. The studied period covers 2008 and 2009 with partly daily data and partly weekly data. Owing to the expected higher importance of the fundamentals during the winter months the winter 2008/2009 has been studied separately.

The purpose of this study is to map out and to analyze the spatial variation of female representation at the national level in established democracies. The aim is also to explain the variation in the female representation. The main questions that the paper tries to answer are:1.How does women representation in established democratic parliaments vary?2.Why does women representation in established democratic parliaments vary?This study is a comparative and statistic study, i.e. a study that includes a bigger number of countries and where quantitative analysis methods are used in order to achieve comparative analyses.

Inom ramen fo?r IVIN- projektet avsa?g fo?religgande studie att explorativt underso?ka vilka variabler som kan moderera behandlingsutfallet i en internetadministrerad KBT-behandling fo?r personer som upplever sva?righeter att reglera ilska, aggressioner eller utagerande beteenden i na?ra relationer. Sextiofem personer inkluderades och randomiserades till de tva? betingelserna behandlingsgrupp (n=32) och kontrollgrupp (n=33). Aktuell studie baserades pa? resultaten fo?r de deltagare som fyllt i fo?r- och efterma?tning (n = 59).

The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.

Syftet med uppsatsen är att undersöka om betydelsen av socialt kapital skiljer sig åt mellan olika former av politiskt deltagande. Med olika former av deltagande avses dels att rösta, vilket här benämns passivt deltagande, och andra mer aktiva former såsom att demonstrera eller kontakta en politiker. Socialt kapital definieras i termer av nätverk och tillit. Den teoretiska utgångspunkten är att tillgång till nätverk bland annat ökar sannolikheten att bli tillfrågad om att delta i aktiviteter, medan tillgång till tillit tycks öka en individs benägenhet att offra av sin egen tid för det gemensammas bästa.Datamaterialet som används är den svenska delen av European Social Survey från 2002.Logistisk regressionsanalys visar att tillgång till formellt nätverk är förknippad med en högre sannolikhet för både aktivt och passivt politiskt deltagande, medan tillgång till informellt nätverk inte är relaterat till politiskt deltagande. Vidare är hög tillit till rättsväsendet förenat med en mindre benägenhet till aktivt deltagande, medan hög tillit till politiker är positivt relaterat till aktivt deltagande.

The simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

Documentation in electronic journals is perceived as time consuming and sometimes technically difficult to handle, but also leads to an improved quality of care. Objective: The purpose of this study was to investigate nurses' perceptions of documentation with a focus on timing, technique and quality of care and whether any differences in these perceptions were dependent on age. Method: Quantitative descriptive cross-sectional study in the survey form, 28 nurses at a university hospital in central Sweden participated in the study. Regression analysis was performed with Spearman's rank correlation coefficient. Results: Electronic documentation takes 30 to 60 minutes for most nurses and half of them considered it a reasonable time.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.