During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

The relationship between employer and employee is, from a judicial point of view, governed primarily by economic and employment contracts. However, a significant part of the dynamic is also dictated by tacit expectations and promises (so called psychological contracts). The aim of this study was to investigate the relationship between perceived organizational support (POS) and psychological contract violation. Primary hypothesis assumed that there was a correlation between higher perceived organizational support and a reduction of feelings of violation from psychological contract breach. It was also assumed that employment time, sex and past breach experiences correlated with feelings of violation.

Anne Reese: Johan Lindegrens vägval : en studie i de faktorer som påverkade enskilda aktörers verksamhet inom Stockholms musiksamhälle 1860-1908, Uppsala universitet: Institutionen för Musikvetenskap, uppsats för 100 poäng, 2007.The aim of this essay is to show some of the factors which affected the production and work of the individual musician or composer within Stockholm's music society in the late 19th century. By a case study on Johan Lindegren (1842-1908) I demonstrate how a musician or a composer functioned in the social structures of the music society and how power affected the work of the musician or composer. This essay also fills another purpose as it gives Lindegren a more detailed biography, which is something that has been missing until now.By applying a concept of power, as discussed by Michel Foucault, to this subject and interacting it with the concepts of musical opportunism, I present a new way of talking about the social, as well as the individual factors that affects the individual musician within the music society.The conclusion is drawn that there are two different types of factors that affects the work of the individual; 1) the social network and power within society, which presents positions and opportunities for the musician and 2) the individual character of musician which determine the way the individual uses the position or opportunity he or she is given..

A quantitative study was conducted with the aim to investigate whether individuals use a specific conflict strategy when they are in a task conflict or a relationship conflict in their workplace. The study also examined whether individuals experience positive or negative effects of a task conflict or a relationship conflict when a specific conflict strategy have been used. Previous research explains the effects of task conflicts and relationship conflicts at the workplace (De Dreu, 2008) Likewise lifts the effects of the conflict strategies interaction, avoidance, and power and coercion (Hoerr, 2005; Meyer, 2004; Trudel & Reio Jr., 2011). However it does not tie together what the conflicts and conflict strategies have for effects together. This also means that it is impossible to discern if there is a strategy that is frequently used in a specific conflict type.

In cooperation with Hälsoteamet Halmstad a pilot study was made to see if whole body vibration exercise has any effect on muscle strength, movement and experience of pain in people with knee osteoarthritis. Today whole body vibration exercise is a revolutionary exercise method that needs more studies to show the positive and negative effects. Osteoarthritis is a degenerative disease where more cartilage is destroyed than replaced. The most common symptoms are pain, stiffness, restricted movement, muscularly atrophy, tenderness and instability. The cartilage needs pressure to rebuild, it is therefore important that the patient exercise.

Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The essay deals with the subject about branding and the communicative process that entails between businesses and consumers. The purpose of this paper is to increase understanding of the opportunities and risks of brand building through sponsorship and Co-Branding. This descriptive analysis is made by highlighting the partnership between two strong brands in the Swedish market, Åbro & AIK, and how internal and external associations related to their impact on brand equity. The study has led to the conclusion that the sponsorship should be seen as synonymous with Co-branding, ie. a synergy between two or more brands.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

Today's research on animal assisted interventions (AAI) has focused on the positive effects on humans. Dogs used for AAI are an expanding market, but the research on this area hasn't followed the increasing use. The few studies on dogs in this field mostly observed their cortisol-levels and are very ambiguous. I have observed the behaviour of dogs working with AAI compared to when they are off-duty to see how they are affected by their work. Their handlers where also told to make an assessment of the dog's emotions during the session.

This essay aims to generate understanding for todays grammar teaching in the early grades.Through base in previous research, I intend in this work to seek understanding of what affects the grammar development and its impact on education. I investigate in this essay teacher's approach to grammar and how it affects the incidence of grammar teaching.Work empiricism consists of qualitative research interviews and a survey with the intention to present a broad picture of grammatical meaning. Regarding to the informants that are involved in the investigation, I have deliberately chosen teachers from different generations to find reflections of their own education and how itinfluenced their view of grammar. My study shows that teachers acquire greater part of teaching about languagefunctional side compared to the form of the language. The teachers who participated in the survey indicated that the language functional side priority by reason that the more responds to students' learning needs and promotes a desire to learn through meaningful for the student.

The purpose of this essay is to do a narratological analysis of Utvandrarna by Vilhelm Moberg to see how the form affects the theme of freedom and liberation. I used narratology as the method of analysis and my questions for the text regards the significance of the narrator, the use of focalization, the powers, helpers and opponents, the locations and spaces, and how these aspects affect the theme. In my analysis of the novel I found that the narration took place in three levels. This gave the story different perspectives of the theme; an outer perspective, a semi-distant perspective and a more personal perspective. The focalization of the main characters creates sympathies, and the focalization of non-main characters gives the reader an outer perspective on the characters.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..