The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

För den som vill fiska i Strömmen är det bara att ta sitt fiskespö och gå dit, fisket har varit fritt för allmänheten sedan 1436. Men sportfisket är inte okontroversiellt, all lax och öring i Strömmen är inplanterad och hotar de naturliga fiskbestånden i länet. Och man bör akta sig - fiske kan vara beroendeframkallande..

Syftet med denna studie är att se vad som har hänt i den svenska kyrkogårdens historia och vad som har förändrats på Östra kyrkogården och kvarter 4H sedan 1921 då det var invigning av den arkitekt Sigurd Lewerentz ritade Östra kyrkogården i Malmö. Och om kvarter 4H kan bli ett bättre kvarter om hänsyn tas till ett tillgängligare markmaterial. Med hjälp av arkivstudier har jag kunnat läsa om det har funnits annat markmaterial på platsen och när kalkstenen blev lagt på plats, samt varför det har skett en förändring.Det stora problemet på kvarter 4H är gångarna. Det krävs tillstånd från länsstyrelsen för att få ändra i kyrkogårdsmiljö. Det finns två lagar som man skall ta hänsyn till när det gäller förändring i en kyrkogårdsmiljö, nämligen kulturminneslagen och plan- och bygglagen.

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.

Recent years there has been discussed how the critical situation in the housing market threatens the Stockholm region's growth. The thesis objective is to examine whether there is a scientific link between the lack of housing supply and growth. The thesis also intends to identify solutions for increased housing construction, for instance by examining the conditions for a greater regional perspective and influence on the region's housing supply. The thesis empirical study is based on semi-structured interviews with representatives from the Government, municipalities and the housing industry.In Sweden, research on the relationship between housing shortages and growth has not been conducted to that extent it can be said to exist scientific evidence regarding the growth threat. However, in Britain and the U.S, empirical studies show that a lack of housing supply has hindered growth through negative impact on countries' gross domestic product.

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

Companies that are facing the global market are put in to new challenges in order to streamline its business. One industry that has realized that changes are necessary is the construction industry, it is an industry witch is far behind the development of introducing information technology-tools systems in there business. It has shown there is a relation between high IT usage and high productivity, which is one of the reasons to why companies in the construction industry should purchase a business system especially for procurement. However, companies that have purchased a business system are facing difficulties in having their employees using it for its purpose. People react differently to changes and that?s why variations in quantities exist for usage of information technology-tools.

The functionalism started in southern Europe after world war one and got its breakthrough in Sweden with the Stockholm Exhibition in 1930. Poverty caused many people living in overcrowded conditions which the functionalists wanted to change by using less expensive materials and giving healthier living conditions to the people. The industrialization brought new materials and working methods which made this possible. The Swedish functional style is recognised by its light plaster facing and nearly horizontal roofs. Also the garden design of that time was influenced by the functionalistic ideas. The garden was now introduced as a pleasure garden for not only the rich but for everyone.

PurposeThe purpose of this paper is to assess whether the overreaction found in ?Does the Stock Market Overreact?? by DeBondt and Thaler still persists today, and by equivalence test if a trading strategy based upon these assumptions would generate abnormal returns. MethodThe research has been carried out by studies of the stocks that for a prior period of one year has over or underperformed their benchmark. The stocks used in my study are all part of S&P500 index, and the period of study runs from three to five overlapping years over the last twenty years. ResultsMy tests indicate that the type of overreaction proposed by DeBondt & Thaler still is present, at least considering the stocks that during the formation period were winners..

The purpose of this thesis is library work in exile, more specifically The Kurdish library in Stockholm (?Kurdiska biblioteket?). The Kurds have a long history of exile, forming a part of their national and cultural identity. I have therefore chosen in the analysis three concepts: nationalism, ethnicity and culture. The Kurdish library is unique and is different from a traditional library in many ways.

The dog has often served as a model animal for humans in scientific studies. This is due to the fact that dogs are susceptible to a wide range of diseases which also affect humans. One example is cancer, a condition that affects dogs as well as owners. Neoplastic diseases account for 18-23 % of all deaths in dogs (Bonnet et al., 2005 and Jagielski et al., 2002). Mammary tumor, or tumor of the breast, is the most common tumor form in intact dogs and women (Im et al., 2013). Mammary tumors originate in the udder, and are classified according to their histological characteristics.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

I den här undersökningen har vi konstruerat en investeringsmodell, baserad enbart på finansiella nyckeltal. Modellen riktar sig mot privata aktiesparare då vi märkt att investeringsmodeller och andra existerande analysverktyg för aktiehandel är komplicerade och i regel avsedda för professionella aktörer.I modellen ingår fem nyckeltal som vi har valt utifrån tidigare forskning samt egna preferenser. Nyckeltalen har beräknats för 24 börsnoterade företag på Stockholmsbörsen 1991-12-31 - 1995-12-31. Syftet med investeringsmodellen är att bilda en aktieportfölj som vi prognostiserat ska ha genererat högre avkastning än jämförbara marknadsindex under perioden 1995-12-31 - 2009-12-31. Aktieportföljen inkluderat/exkluderar företag beroende av ifall de uppfyller investeringsmodellens nyckeltalsgränser.Resultatet av undersökningen visar att vår aktieportfölj var överlägsen markandsindex.

The purpose of this thesis is to achieve a greater understanding of how the social workers at the family unit in one of Stockholm municipalities comprehend the work environment at the workplace. Our aim is also to find out how the work environment can affect the health of the social workers in the form of their wellbeing and comfort at the workplace. In order to answer our purpose we conducted interviews of all social workers at the family unit in one of Stockholm municipalities that describe how they experience the work-environment in the workplace and how it influences their health.  We have analyzed the interview material in a thematic analysis based on three theoretical perspectives; SOC, claim ? control - support and Human relations. We have also coupled the interview material to the background chapter in this thesis that describes how a good working environment should be structured.  The chosen method characterizes an abductive process.

I denna uppsats undersöker jag huruvida CAPM eller APT modellerna ger resultat på den svenska aktiemarknaden mellan 1998 och 2007. Jag undersöker om någon av dessa modeller passar in i den svenska aktiemarknaden och hurdan är resultatet. Det som gör uppsatsen intressant är att jag använder båda modellerna i en och samma studie och jämför resultatet av uppskattningar av modellerna. Som markandsindex har jag använt OMXS30 index och som makroekonomiska variabler i APT-modellen har jag använt inflation, oljepris, industriproduktionsindex och ränta. Resultatet av studien är att med de makroekonomiska variablerna, som jag har använt, ger både CAPM och APT likvärdiga resultat.