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.

The aim of the study was to describe parents' experiences of empty nest. The sample consisted of individuals who had experienced one child moving out of the parental home. Data were collected through qualitative semi-structured interviews and were analyzed by using thematic analysis. The thematic analysis revealed four themes, Concerns about the new time in life, Changing roles, Socializing in the family and Testing the relations. Due to the themes participants' stories reveal anxiety facing the time that will come when children takes the step to leave the nest.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

The aim of this study is to examine the patient's understanding of the counselling while testing for an STI. The method was an inquiry directed to patients at two receptions, where tests for STI are made, and on the Internet for patients who made a test within the last year. The study involves 95 participants, 39 answered the inquiry directly after the test. The main results show that most participants are positive to talk about their sexuality and sexual strategies with the personnel, irrespective of who takes the initiative to the counselling. Women are yet more negative then men to talk about their sexuality, even if the test is made voluntarily by the woman.

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.

Sveaverken is a company who manufactures products and equipment for the modern farm enterprise within grain, pork and horse businesses. A large share of Sveaverken's turnover depends on the role as a subcontractor for Delaval within the areas ventilation, manure handling and feeding systems. Sveaverken wants to investigate the possibility to increase sales by establishing new sales channels, for example e-commerce This thesis is an analysis of the Swedish farmers use of internet, attitudes towards e-commerce and Sveaverken's interest within this area. There is also a minor economic analysis of the cost of establishing the e-commerce site. The study focuses on farmers who are potential customers to Sveaverken within Sweden. To examine the farmers opinions about internet and e-commerce a questionnaire was developed and sent out in November 2006, to 500 farmers of which 45% answered. The results show that the average age of the farmers was 42,5 years.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk, 22,5 hp, 2015..

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.

The need for second language learning is increasing in today?s multicultural and globalized society, and adult studies are becoming more common. Teachers must encourage all students, and all schools need to promote equality. Motivation is one of the most important factors for positive learning and progress, and it can be helpful for second language teachers to know more about this subject. The aim of this study was to examine which motivational factors that influence adult immigrants to learn Swedish through SFI education in Sweden.

This is a comparative study of Magnus Hedlunds Snittet and Samuel Becketts Malone dies. My purpose has been to show the relation between the two novels, regarding prominent themes such as the main charachters? attitudes towards their egos and their identities, and also towards death, language and the theme of nothingness. (In swedish) .

The purpose of this study is to compare the economic differences between withdraw of forest fuel and withdraw of pulpwood in first thinning, to see which method gives the maximum profitability (income - cost). Another purpose is to investigate the economic impact of the thicket cleaning. The study compares four different methods: i) pulpwood output with thicket cleaning, ii) pulpwood output without thicket cleaning, iii) forest fuel output with thicket cleaning and iv) forest fuel output without thicket cleaning. The study was conducted in a 30-years old stand, dominated by spruce, outside Harg in Uppland. The method that generated the best economic net income was pulpwood without thicket cleaning. It generated a positive net of 1,383 SEK per hectare. Forest fuel output without thicket cleaning also generated a positive net in 720 kronor per hectare.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Hydrotherapy is a relatively new area when it comes to treatment and prevention of different problems in dogs, but an area that is growing in popularity. In Sweden, the person who performs hydrotherapy on dogs doesn?t need veterinary education, which is the case in some other countries. What makes hydrotherapy advantageous is that water has an ability to provide an environment where injured body parts can be supported, which means that rehabilitation can start early without the risk of affecting the injury and in the same time relieve the pain for the patient. There are only a few studies of hydrotherapy on dogs and these studies focus on the physical health of the dog.

This study was aimed to investigate why team sport coaches use group training as a part in their build-up training. Issues covered in this study are: "What motives have coaches in team sports that use group exercise as part of the build-up training?" and "What are the positive and negative aspects experienced trainers of using group exercise as part of build-up training in team sports?". It was a qualitative study, seven interviews were made with team sport coaches that has used group training as a type of exercise in their built-up training in collaboration with Friskvårdskompaniet. The results showed that the reasons why group exercise were used was different from coach to coach for example one motive was to increase the players physically ability.