SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

This study has examined how teachers in Swedish upper secondary schools work to foster a critical perspective through the education in the subject of Swedish. The study is based on qualitative interviews conducted with three teachers, who have given their views on the role of source criticism and critical analysis of literature in the subject of Swedish. Furthermore, they have described how they incorporate these views into their own teaching.The study has shown that the teachers find that source criticism and literary analysis are interconnected, since both depend on a general critical approach, which they both help foster. The main question the study examined was how Swedish education could help foster a critical perspective. The interviewed teachers' ways of working point out a way: teacher C has integrated source criticism and referencing into most of their education, which makes them central to the education in Swedish.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

Syfte: Syftet med denna uppsats är att undersöka ifall vinstmanipulering förekommer bland företagen på Nasdaq OMX Nordic samt att analysera ifall att VD-byte är kopplat till detta fenomen. Metod: Studien har använt sig av Den Modifierade Jonesmodellen som är en periodiseringsbaserad modell för vinstmanipulering. Undersökningen är en kvantitativ studie och har utgått från årsredovisningar mellan åren 2007-2011 från börsnoterade bolag på Stockholms Mid Cap lista, totalt 295 observationer. Fyra hypoteser blir statistiskt testade. Teori: Denna del tar upp flera teorier som är kopplade till uppsatsens undersökning, bland annat genom Agentteorin och Designad redovisning.

The aim of this paper is to empirically examine the ideological trends and positioning of the Swedish liberal party with the Danish social liberal party. This paper also aims to analyze the reasons behind the trends. By examine the development in these two Nordic liberal sisterparties, this paper contributes to our understanding of why and how party change is initiated. The paper commences with an intuitive notion that the Swedish party has in fact, made a lurch towards the right, during the past ten to fifteen years while the Danish party has retained their social-liberal position in the centre of the Danish political spectrum. The questions then asked are: can this hypothesis be verified empirically? If so, how can this phenomenon of divergence, be explained?The method used in this thesis is process-tracing and the empirical material does to a large extent rely on interviews with central agents as they are specified in the theory of each party.

AbstractThis paper is a comparative study of the final reports of the Norwegian and Danish power studies performed in 2003. While the Danish study found that democracy is thriving, the conclusion of the Norwegian power study was that democracy is in a crisis. The purpose of this paper is to find explanations to why the studies in two Nordic countries arrived at such different results.Methodologically, the paper consists of an ideological text analysis and critical analyses of the discourse. In order to study how the results of the power studies can differ so considerably, the following aspects have been surveyed; 1) external contexts (government inquiries); 2) work process (the researchers? background, role and co-operation); 3) the problem areas and themes studied; and 4) power perspectives.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

During the last Century a tremendously technical advancement has taken place and brought a change in society, which has affected workplaces in a monumental way. Many heavily and moveable physical working tasks at the work placement have been replaced with much easier and sedentary tasks.Two of the major reasons for sick absence in Sweden are illness in the locomotive organs and pain, which can be treated and prevented with physical activity on a large scale. Many employers offer their employees? subsidized exercise cards, which can be used during their free time. A health care exercise hour is one benefit that employers can offer their employees and normally takes place once a week during fully paid working time.

The purpose of this study was to investigate the connection between store layout and how it affects us as shoppers. We formed our research questions based on literature. The study was based on observations of shoppers without their knowing they were observed. We didn?t tell shoppers since the science of shopping says that shoppers pattern of movement is something that?s subconscious and if the shoppers had known it would have affected the result of the study.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

The main purpose of this thesis has been to address the problem connected with conservation ofspecific objects in historic buildings that have a protected building status. The immaterial demandsand environmental concerns of a place of cultural significance are discussed as opposed to the welladaptedsetting of a museum, with regard to long-term preservation. In an authentic interior of acertain era, large-scale individual treatments of the objects that define it and regulations forconservation-related reasons, may not be considered a worth-while effort, as it is often the integrityof the environment as a whole that has been declared as significant. To investigate the relationshipbetween object and its context, a case study has been conducted by examination of the propertycalled ?Curmans villor?, located in the seaside community called Lysekil.

Med en mer globaliserad va?rld och mer homogena marknader har betydelsen fo?r marknadsanpassning pa? utla?ndsk marknad blivit alltmer ifra?gasatt. Vissa svenska modefo?retag har olika uppfattningar anga?ende detta da?r vissa anser att anpassning inte alls beho?vs da? modet a?r globalt medan andra anser att anpassning a?r ett ma?ste fo?r att na? framga?ng pa? den utla?ndska marknaden.Studien syftar till att studera i vilken ma?n anpassningens betydelse har i svenska modefo?retags marknadsstrategi da? va?rlden blivit mer globaliserad och marknader mer homogena. Fo?r att genomfo?ra studien har en kvalitativ studie genomga?tt i from av en flerfallsstudie med de svenska modefo?retagen; Odd Molly, Bjo?rn Borg och Hunky Dory.

Ellos was founded in 1947 by Olle Blomqvist and quickly grew into one of the leading mailorder businesses in Sweden. Ellos Group is in the current situation Scandinavia?s largest ecommercecompany and since 1997 owned by the French holding company Keering. Thismeant that Ellos became a part of Redcats Nordic along with brands such as La Redoute,Verbaudet , Daxon and others.2010 started a project with the aim to develop a logistic model for these products. The resultwas the department Redmap on Ellos that would serve as both a hub and distribution channelfor Northern Europe.

This thesis explores in which ways the portrayal of the event known as the Stockholm bloodbath has changed during the period 1869-1996. This is done through textbook analysis. In Sweden, history has been a school subject since the 17th century, and has throughout its history had a formative role in the Swedish school system. In the middle of the 19th century it was specifically stated that the aim was to help students nurture a sense of national pride and love of country. The aim of the study is to investigate how nationally loaded events have been portrayed in text books, as well as if and how the evolution of said textbooks reflect the evolution of the history subject as a whole.