This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Kvicksilverutsläppen har på senare år minskat i omfattning men utsläpp sker fortfarande och det finns ett stort lager i naturen. Oorganiskt kvicksilver är relativt ofarligt för levande organismer, men i akvatiska miljöer kan sulfatreducerande bakterier under syrefria förhållanden omvandla oorganiskt kvicksilver till den betydligt mer skadliga formen metylkvicksilver, meHg, som även är mer biotillgängligt än oorganiskt kvicksilver. Kvicksilver biomagnifieras uppåt i trofinivåerna, från att vara lägst halter i plankton och bottenfauna till att vara högst halter i rovfiskar. Kvicksilver ackumuleras även i fiskars muskelvävnad vilket innebär att yngre fiskar har lägre Hg-halter än gamla och stora individer. På grund av detta finns kostråd framtagna av Livsmedelsverket.

That we have a great need to be encouraged is coated in a variety of motivational theories. Despite our awareness of this need, studies show that Swedish employees feel a lack of encouragement in the workplace. The purpose of this report is to examine the factors that affect our ability to give others encouragement.Empirical data were collected through questionnaires from 91 people in the workplace. Correlation between the experience of giving and receiving encouragement, self-image, outlook on mankind and stress in the workplace are examined using a linear Multiple regression Analysis. Correlation between the experience of giving and receiving encouragement is examined using Pearsons test of correlation.The results show that there is no significant correlation between the experience of giving and receiving encouragement, self-image, outlook on mankind and stress.

The objective of this diploma work is to investigate a set of Multiple Input Multiple Output (MIMO) channel models compatible with the emerging IEEE 802.11n standard. This diploma work validates also advanced, innovative tools and wireless technologies that are necessary to facilitate wireless applications while maximizing spectral efficiency and throughput. MIMO channel models can be used to evaluate new Wireless Local Area Network (WLAN) proposals based on multiple antenna technologies. The purpose of this thesis is to investigate means of channel models and their implementation in different environments such as: Matlab, C++ and Advanced Design Systems (ADS). The investigation considers also a comparison between the channel models based on theoretical data and parameter setup to the channel models based on statistical characteristics obtained from measured data.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

The subject of this study was to research whether or not different forms of employment contracts had any effect on self reported health. Whether or not any difference between these forms could be explained through the use of employee health care was also a given point of interest. To achieve this, data from the national Swedish institute of health (FHI) was used, with 6465 of the 12 166 that participated in the study. Logistic regression was the primary statistical method.Initial Chi2-analyzation found no significant difference between the two main employment forms present in Sweden. However, when the variables age, sex and level of education were held constant through logistic regression, a difference of odds at 22% between the two employment forms could be identified.

This study examined the psychological processes of autonomic arousal and distress, erroneous beliefs about sleep, worry about sleep, selective attention and monitoring and safety behaviours related to sleep, on the subject of daytime impairments associated with insomnia. The psychological processes were evaluated against as follows: sleep measures, anxiety, depression, medical disease and the use of medications. The measure daytime impairments complied with the established research diagnostic criteria. A correlation analysis indicated that psychological process, anxiety, depression and one of the sleep measures are associated with daytime impairments. The results of a Multiple regression analysis proved that only erroneous beliefs about sleep, worry about sleep and safety behaviours related to sleep are linked to daytime impairments associated with insomnia.

The purpose of this study was to investigate if preferences for high- and low context communication differed significantly between individuals from individualistic and collectivistic cultures, living in a multicultural environment. A quantitative survey was used as method and the survey was answered by 150 students at Jönköping University and Uppsala University. Two self-assessment scales, obtained from previous studies were used to measure the degree of the two cultural dimensions and communication styles. Two Multiple regression analyzes were performed to investigate the connection between collectivist cultures preference for high context communication and individualistic cultures preference for low context communication, that has been found in previous studies. Two ANOVAs were also performed to investigate differences in communication style depending on sex and length of stay in Sweden.

MålsättningAtt utreda skillnader i tillgänglighet till insulinpump mellan olika patientgrupper samt vad som orsakar ett byte till insulinpump.MetodData från 7224 individer med typ 1 diabetes vid tio olika vårdenheter analyserades för att utreda effekterna av njurfunktion, kön, långtidsblodsocker, insulindos, diabetesduration samt ålder. Jämförelsen mellan patientgrupper utfördes med logistisk regression som en tvärsnittsstudie och Cox-regression för att utreda vad som föregått ett byte till pump.ResultatGenom logistisk regression erhölls en bild av hur skillnader mellan patienter som använder insulinpump och patienter som inte gör det ser ut i dagsläget. Cox-regressionen tar med ett tidsperspektiv och ger på så sätt svar på vad som föregått ett byte till insulinpump. Dessa analyser gav liknande resultat gällande variabler konstanta över tiden. Kvinnor använder pump i större utsträckning än män och andelen pumpanvändare skiljer sig åt vid olika vårdenheter.

The main purpose of this study is to investigate the productivity effects of multiple tree handling in thinnings. Other important elements have been to investigate in which extent multi-tree handling is used in stands with different stem volumes and the impact of collecting partially delimbed fuelwood assortments has on harvesting performance. The study is based on data from thinnings in Sydved and contractors' operating activities. Collection and compilation of operating schedules, number of stems and surveyed volumes from several contractors and a large number of executed orders underlying the results. Multiple tree handling is used to a much greater extent at lower average stem volumes. Prediction models for productivity of the multiple-tree handling harvesters in the study differ from the productivity models for single-tree handling. In the model developed in this study productivity is not as dependent of stem volume as reference models.

My essay begins with a story in which I portray different communicative situations at the preschool unit Myran. The children in my story are at an early stage of development and they all suffer from multiple disabilities which inhibit their ways of communicating. Through my story, I describe how I perceive different communication dilemmas in my work place. A difficulty I cover in my essay is how the educator knows if he or she has interpreted a child correctly when it does not have a verbal communication and therefore is completely dependent on the educators? interpretations of its communication efforts.

A pupil with ADHD is constantly getting new impulses and is unable to focus and remain concentration on their task at school. When the pupil loses concentration he or she can often be loud and thereby disturbing all the other pupils in the classroom. One of the reasons for losing their concentration is that these pupils got poor working memory. A recently study shows that working memory can be improved by playing and practice music.A theory that all people have a multiple intelligence that emerges from learning is a part of this study because school should encourage all children and ensure their individual learning. Multiple intelligences means that each person learns in different ways, for example through the musical intelligence that this essay partly focuses on.

This thesis aims to open the Pandora?s Box of hedge fund styles through an index-based style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and their performance drivers, our unique approach with regressing return on return motivates this study.

The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.