Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

ABSTRACTThis thesis contains a partial edition of a previously unpublished manuscript, De lapidibus et gemmis (MH 59, Lund University Library). The manuscript was probably written in the late XVth century and consists of five parts. Part 1 (ff 1r-1v) and 2 (ff 2r-14r) are written in Latin, part 3 (ff 14v), which is probably later than the rest of manuscript (XVI century?), in German, part 4 (ff 18r-33r) in Latin (some smaller passages in Swedish), part 5 (ff 34r-34v) in Latin and Swedish. The manuscript was written by at least two hands, probably more.I have chosen to examine and edit part 2, ff 2r-14r, which I have identified as a partial transcript of the franciscan Bartholomeus Anglicus encyclopedic work De proprietatibusrerum, probably written between 1230 and 1260.

This study is based on 26 essays about A Good Book, written by as many participants inSwedish classes in secondary education for adults. The object is to analyse the students'views on fiction and reading: What books they prefer, but also why and how they read.Objectivity and subjectivity in literary criticism is also discussed.Most favoured author both among men and women is Stephen King. The majority of thebooks mentioned are translated from English. The women also read historical and psychological novels while the men prefer fantasy. The question whether a book is goodor not is in the students' opinion only a matter of taste.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The aim of this study was to, through a qualitative method, investigate students? participation in a specific library blog to find out what motivate them to create and share digital book recommendations through videos. It also intended to describe the students? own views of their participation.We conducted interviews with eight students in the ages 12 and 13, who all had similar experiences regarding the blog creation but diverse attitudes concerning the blog production and intentions to participate.The results showed that the strongest motivating forces behind the students' participation in the blog creation was that they enjoyed the making of the videos and also because they wanted to inspire others to read more and create resembling blogs..

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The purpose of this Bachelor Thesis is to examine what happens when the solitary reading experience becomes a social activity. The study is based on semi-structured interviews with three women belonging to the same reading group. I have used Sten Furhammar?s reading dimensions and categories to explain their reading experience, and Jenny Hartley, Elizabeth Long and Immi Lundin to explain the function that the reading group has for them, and the relationship between reading experiences in a book-discussion.My result shows that they started the reading group because they lacked an opportunity to discuss their readings with people that had the same interest in books. They do all have different ways to read, which is displayed by Furhammar?s categories personal and impersonal reading for experience.

The main purpose of the present study was to collect Swedishnorm data for the comprehension scale of the Reynell DevelopmentalLanguage Scales (RDLS III) for the ages of 4:6-4:11. According to theBritish manual the degree of difficulty increases gradually and therefore theorder of the sections was examined to see whether this was the case inSwedish. The study also examined the relationship between the test resultsand shared book reading. A total of 88 children and their caregiversparticipated in the study. The participants were recruited from preschools inGöteborg and Mölndal.

Åtta semi-strukturerade djupintervjuer genomfördes i syfte att kartlägga svenska formgivares och förlagsanställdas strategiska och kreativa arbetsprocess samt olika attityder vid arbetet med praktverk och coffee table-böcker. Dessa böckers termer och definitioner diskuterades även, samt boktypens förut-sättningar och utmaningar på marknaden. I denna rapport presenteras funna teman rörande dessa tankemönster och attity-der, samt en generell beskrivning av arbetsprocessen. Produktionen av coffee table-böcker och praktverk fanns vara komplex på grund av att den involverade många personer, tog lång tid i anspråk, var kost-sam och hade relativt små vinstmarginaler vilket därmed kunde förenas med vissa risker. Respondenterna upplevde generellt arbetet som spännande, roligt och givande.Studien belyser även förekomsten av en viss diskrepans vad gäller associationerna till termerna ?coffee table-bok? och ?praktverk?.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.

This study examines how the American comic book industry?s output is addressing the issue of Islam and in which manner the portrayal of Islam in the great American comic book universes have changed since 2001. The comic books are examined from the postcolonial perspective as formulated by Chandra Mohanty and the power and resistance-perspective as formulated by Michel Foucault. Examination of the comic books reveals far greater focus on universal values, orthopraxy and inclusive perspectives than it does on dogmatic teachings, orthodoxy and sectarianism while at the same time partly relying on generalizations and archetypes concerning Islam. To change the power balance requires what I call intervention from the objective, that is to say that ambiguity regarding Muslim characters has to be eliminated by the narrative.

The aim of this thesis is to examine Sven Almqvist?s research on the 17th century book printer Johann Kankel who was employed by count Per Brahe the younger on the island of Visingsö. A model to describe the communications circuit, constructed by book historians Thomas R. Adams and Nicolas Barker are used as well as the historical source criticism method. This model consists of the five phases: publication, manufacture, distribution, reception and survival.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The purpose of this essay is to examine if there is any difference in the style of conversation between a municipal politician and a politician in parliament? In order to answer this question I have created two sub-questions that are more precise. The first question is: Are the municipal politicians more open to cooperate with politicians from other parties than the politicians from parliament? And the second question is: Is the rhetoric between the politicians in parliament different than the rhetoric between the municipal politicians?My study is a comparative case study with two different groups of politicians. With the help of a survey I have tried to examine if there are differences in the use of language in the daily work for the politicians.

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.