The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Detta examensarbete är utfört på uppdrag av skogsägarföreningen Norra Skogsägarna (Norra) för att undersöka om innehavet av en uppdaterad skogsbruksplan har något samband med hur stor andel av den produktiva skogsarealen där avverkning och skogsvård årligen sker hos enskilda skogsägare i norra Sverige. Analyserna baserades på enkätsvar, data från skogbruksplaner, uppgifter om utförda avverkningar enligt Norra skogsägarnas verksamhetssystem NOVA, samt offentlig statistik från Skogsstyrelsen och data från Riksskogstaxeringen. Examensarbetet söker besvara sju frågeställningar, tre handlar om den skogliga aktiviteten på privata enskilda fastigheter. och fyra syftar till att analysera Norras skogsbruksplaner med avseende på hur väl de följs och hur virkesförrådet förväntas utvecklas. Data analyserades med hjälp av olika t-test där insamlade data jämfördes med data från Skogsstyrelsens offentliga statistik och data från riksskogstaxeringen. Resultaten visar att skogsägare som investerat i en skogsbruksplan (SBP) utför avverkning/skogsvårdsåtgärder på större andel av sin produktiva areal än de som saknar plan. Den åtgärdade andelen ökar från perioden före till perioden efter att skogsbruksplanen tas emot.

Background. Anesthetic-related death in small animal anesthesia is about ten times more common than in human anesthesia. Recent research identifies the early postoperative period as particularly risky and highlights the need for regular and careful monitoring of the veterinary patient during this period. Objective. The aims of this study were to investigate whether there are standard procedures in terms of regulated routine patient observations and record-keeping during the early postoperative period at Swedish veterinary clinics, and if there are any guidelines for monitoring the veterinary patient during recovery. Methods. A small survey including ten Swedish veterinary clinics was carried out as well as a literature review. Results.

Ljusförorening är ett relativt modernt fenomen som allt mer påverkar tillgången till en stjärnklar natthimmel. Det finns en mängd olika internationella organisationer som arbetar för att minska ljusföroreningar och för att bevara natthimlens synlighet, bland andra International Dark-Sky Association, Royal Astronomical Society of Canada och Starlight Initiative. I den här uppsatsen undersöker jag ett antal strategiska dokument genom textanalys, för att analysera deras huvudsakliga motiv till förändringar och för att få en överblick över vilka sorters åtgärder som dessa organisationer föreslår. De analyserade dokumenten är Astrolabs Practical Guide for Lighting, Dark Sky Societys Guidelines for Good Exterior Lighting Plans, International Dark-Sky Associations Practical Guide, Royal Astronomical Society of Canadas Dark Sky Guidelines, Patersons Sark ? Dark Sky Island Lighting Management Plan, Flagstaff Dark Skies Coalitions Lighting Tips, Starlight Initiatives Defence of the Night Sky and the Right to Starlight och Narisda och Schreuders Light Pollution Handbook.

Background: It has been shown that companies that lived under protected conditions for a long time have had difficulties to adapt to major changes. With that in mind an even more extensive low-cost competition in the Swedish grocery market will make a threat for the traditional grocery stores' long-term survival. The question then becomes, which strategies will be successful and lead to higher customer loyalty.Problem: Are the traditional grocery stores using strategies that can compete in addition to pricing and will those strategies lead to long-term survival?Objective: Is to analyse and evaluate two traditional grocery stores' strategies and to examine whether these are consistent with customer demand.Approach: First we have created a more fundamental understanding of the situation in the Swedish grocery market. Then we have implemented two interviews in each grocery store.

Det är vanligt att modevarumärken efter en längre tid på marknaden uppfattas olika hos kund. Genom en stark varumärkespersonlighet och varumärkesidentitet uppfattar kunden modevarumärken i identitet och image, genom vad företagen levererar och utlovar i association och värderingar genom sina varumärken. I förhållande till vad en kund upplever och uppfattar, är det dessa preferenser som styr vid varumärkespreferenser. Uppsatsen har i syfte att undersöka hur ett modeföretag, med en mycket stark varumärkesidentitet hos yngre tjejer, kan profilera sig mot kategorin ?yngre mogen kvinna?? Litteratur har studerats kring vilka olika delar av varumärkesidentitet och image som kan skapa medkänslor och tilltro till varumärke.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Studies show that some pupils with ASD (autism spectrum disorder) can have difficulties in understanding written texts. The present study seeks to examine whether pupils with ASD differ in their reading comprehension of a factual text and a literary text. Another aim of the study is to obtain a picture of the reading habits of high school pupils with ASD, what reading strategies they use, and how they work with texts in Swedish lessons in school.The study uses texts from PISA surveys from 2009 and 2000. The factual text Varmluftsballongen (The Hot-air Balloon) was taken from the try-out for the 2009 survey and the literary text Gåvan (The Gift) was taken from the 2000 PISA survey. To gain some idea of the pupils? reading comprehension of the texts, the present study used the tasks accompanying the texts, with certain changes in the questions about the text on the hot-air balloon.

Background and problem: In the last few years the threat against the environment and especially the emissions of carbon dioxide has become increasingly debated. The government have set up a goal to lower the emissions of carbon dioxide with 40 percent until 2020 compared to the level in 1990. The emissions in the transportation sector have, in contrast to the total emissions, increased since 1990 and will continue to increase unless powerful control measures are implemented. The lorry centres have to use strategies to answer to these external threats which lead us to the two questions of this thesis: - What methods do the lorry centres use actively and which do they consider as the most important methods for fuel saving? - Are there any differences which methods small, medium and large centres considers as important? Purpose: The main purpose of this thesis is to examine which methods lorry centres use actively and which they consider as important for fuel saving.

The background of this research is that Swedish food products have hard to compete at the home market, depending on imported food products that increase more and more for every year that pass by. The ethic values LRF associate with Swedish food products, many customers have hard to put in relation with condition of foreign agriculture. Most customers today inquire high quality, safety and convenience in the food which they are eating. The source of their food seems to have less meaning. Many restaurants and bigger households appreciate Swedish food products and wants to buy them but price differences against foreign wares are to high. We have done oral interviews with wholesale dealers, restaurants, public purchasers and with different market organisations, there we have discussed buying strategies, the way they see the primary producer, the conscious of guests, choice and attitudes to Swedish and foreign products, distribution of power in the food market chain and to what position and suspension, they want the ranks of suppliers to have. The result shows the share of imported wares within restaurants and bigger households are at a high level and will continuing increasing. Within these sectors the final consumer in many cases put less effort in the origin of the raw source of food.

Arbetsmiljöverkets kungörelse om medicinska kontroller i arbetslivet har medfört ett behov hos företagshälsovården att kunna genomföra sådana kontroller t ex bland personer som utsätts för lokala vibrationer från vibrerande handverktyg. För att pröva värdet av vibrametri (bestämning av vibrationströsklar) med en ny typ av utrustning ? en VibroSense Meter® - vid bedömningen av eventuella nervskador hos arbetare adderades metoden till Previas rutinundersökning för vibrationsexponerade. Sju personer undersöktes. Sex av dessa hade arbetat på ett gjuteri mellan 3 månader till 11 år.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

Every year, thousands tons of edible food are discarded by the grocery stores. This is food that could have gone to people that?s in need of it. In many countries, so called food banks are established in order to supply welfare organizations with this kind of food. Today there is no equivalent system existing in Sweden.

Det har tidigare uppmärksammats att magnetfältsnivåerna kan vara relativt höga i kuvöser, framförallt på grund av den värmebädd som barnet ligger på. I epidemiologiska studier av barnleukemi och association till magnetfältsexponering har man funnit en antydan till överrisk bland för tidigt födda barn som legat i inkubatorer med höga magnetfältsnivåer. Man har även funnit påverkan på hjärtfrekvensvariabilitet hos barn som vårdats i kuvöser och här misstänker man förhöjda magnetfältsnivåer som en möjlig förklaring. Syftet med denna studie var att genom noggranna mätningar kartlägga lågfrekventa magnetfält i och kring två sorters kuvöser (Dräger 8000 IC och Giraffe OmniBed) samt kringutrustning till dessa. Vidare har långtidsregistreringar av magnetfältet utförts i båda kuvöstyperna.