The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

The report addresses four main tasks, situation analysis of the company's total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.

Cycle time has a direct influence on number of returnable crates needed and therefore a crucial parameter for cost structure and pricing of the user fec in the pool system.For providing the growing market, number of crates has to increase as well as the utilization of existing crates. To accomplish this aim, cycle time for the whole supply chain has to be fully unravelled and understand.The purpose is to map cycle time and stock movements, to see how, where and when crates are being used in the supply chain. The goal is to make a method of cycle time calculation, together with suggestions of improving the pool system and decrease cycle time.The study has been a combination of qualitative and quantitative research and comprises the three biggest wholesalers in Sweden; ICA, Coop and Axfood. Furthermore have 65 grocery shops, connected to the wholesalers, been investigated and mapped.The study has come to a conclusion that cycle time for an average returnable crate is 19 days. The full-size and half-size crates have a bit longer cycle time, 21-22 days, while Dual Height-crates and shallow haif-size crates have 17-18 days.

This comparative study explores Swedish and Danish teachers? perspectives on students with intellectual disabilities and their education. The research focuses on the 1960s, a pivotal decade marked by paradigm shifts from medical to socio-constructivist views on intellectual disabilities. Through qualitative text analysis of articles from the Nordic Journal of Special Education (Nordisk tidskrift f?r specialpedagogik), this study examines how teachers described these students, the prevailing norms versus perceived deviations, and their proposed teaching strategies.

Bakgrund: Internprissättning är ett välkänt verktyg för att värdesätta transaktioner av varor och tjänster inom en organisation. Frekvent förekommande syften med internprissättning är att kunna möjliggöra rättvis resultatbedömning av enheter samt att bidra till kostnadsmedvetenhet hos personal. Många ekonomiska styrverktyg, däribland internprissättning, är från början framtagna för att passa privata organisationer men trots detta har offentlig sektor under de senaste decennierna i allt större utsträckning anammat styrverktygen i hopp om en effektivare verksamhet med högre kvalitet. Trots att internprissättningen är ett populärt styrmedel saknas det empiriska studier kring hur Sveriges kommuner använder och påverkas av den.Syfte: Att kartlägga och beskriva hur Sveriges kommuner utformar och använder internprissättning samt att utveckla en modell för framtagande av målkongruent internprissättning i kommunerna.Metod: Studien har huvudsakligen genomförts med en kvantitativ forskningsansats i form av en enkätstudie. Enkäten skickades ut till Sveriges samtliga 290 kommuner och en svarsfrekvens på 37 procent erhölls.

In this study the author attempts to identify factors that are determinants for why some pupils in Swedish grade school have high status in comparison with their peers. The study takes on the characteristics of both an ethnographic and a literature study by comparing the findings of interviews carried out with students of a first grade class with previous research. The study identify several tools for analyzing of how status may be understood in specific situations.The study also finds that important factors for gaining high status amongst children in aschool classes might be the ability to apply access strategies to get accepted in social interactions, such as game play, have the ability to create games that are enjoyed by peers and social skills, to name a few. Overall the study shows that children's game play with each otherare crucial for their social interactions and their social position. The study also show that children that have earlier established relationships with other children in a specific group alsohave a better opportunity to establish a high status position..

The aim of this study is to describe successful strategies to include children in free play activities at the preschool. The methods that pedagogues use to act and work with excluded children will be examined. To get answers to my questions I have conducted interviews with five pedagogues in four preschools. During interviews they mention two different approaches to encourage free play activity. One way was to participate and play along with the children.

The aim of this paper is to analyse the social movement Planka.nu with reference to the theory of new social movements in order to engage in a discussion about the presence of ?old? tradition and ?new? trends. As well as empirical, the purpose is also theoretical and methodological: to examine, and extend, the discussion about new and old social movements. A qualitative method is used. The analytical framework is based on a combination of theories of social movements and new social movements.

AbstractThis essay concerns a qualitative case study seeking to understand six boys? reading habits and to investigate why it is that some boys who do not like reading nevertheless display good reading comprehension according to the results achieved for that skill in national tests. The study shows that the boys? perception of reading has a lot to do with the contact they have with books when they are small. Whether or not there are adult role models in the home and whether the early encounter with texts in school is a positive or negative experience is significant for the boys? later attitude to reading.

Internship is a new form of interaction between the academic world and the market and a phenomena increasingly popular among elite universities in Europe. The educational system has traditionally kept an academic approach where the institutions for higher education have acted isolated without extensive influence from the market. Today pressure from the market has led to intensified interaction between the universities and companies among many European elite universities. We have carried out a situational analysis concerning interaction between the academic institutions and companies in Europe. More specifically, we looked at the potential for Stockholm School of Economics (SSE) to strengthen its position on the educational market by adjusting its strategies and implement internships as a part of the education.

AbstractThe purpose of this study is to investigate how seven homosexual men in the age between 18 and 26 years experience openness with their sexuality in Stockholm. We wish to investigate how these men experience and handle their everyday life in a community characterized by a heteronormative foundation. We will focus on how they handle their openness in an urban environment and if they experience any limitations dependent on the situation or surroundings they live in, and also how they handle these situations. The study is hermeneutically inspired where seven life story interviews are analyzed within the theoretical frameworks provided by Connell, Goffman, Foucault and Queer theory.The results show that the respondents? openness varies depending on a variety of factors where surroundings, situations and previous experiences are influential.

The survey aims to investigate and analyze how the image of Sweden and "Swedish character? is produced in the correspondence between Swedish immigrants and family at home, compared to how the image of America and the U.S. is produced. The starting point is the concept of identity, which is shaped by the social group a person belongs, which can lead to stereotypes are formed. How does the Emigrant describe his new life in letters home to Sweden? What comparisons are made? What memories are passed from the time at home? How does the picture changes over time? How does the stereotypes change over time? The material used are remnants and secondary sources in the form of correspondence between emigrants and their relatives back home.

År 2005 implementerades IFRS 3 och IAS 36 i Sverige. I och med detta genomför företag nedskrivningsprövningar av goodwill. Dessa kan inbegripa nuvärdesberäkningar av framtida kassaflöden. Forskarna Carlin och Finch utförde år 2009 en studie på australiensiska börsnoterade företag för att undersöka om diskonteringsräntor, vilka används vid en nedskrivningsprövning, sätts opportunistiskt. Studien genomfördes genom att de visade på förekomsten av avvikelser mellan diskonteringsräntan som företagen redovisat och en av forskarna estimerad teoretisk diskonteringsränta beräknad genom the Capital Asset Pricing Model [CAPM].

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

Tidigare studier visar att sekulariseringen inneburit stora förändringar på det religiösa området. Studiens syfte var att beskriva hur präster inom Svenska kyrkan i Gävle uppfattade sekulariseringens påverkan. Fokus låg på att beskriva de kvalitativt olika uppfattningar som fanns, då dessa förhoppningsvis skulle ge en ökad och fördjupad vetskap kring sekulariseringens olika verkningar. Det empiriska materialet samlades in via kvalitativa intervjuer där åtta präster gav uttryck för sina uppfattningar. Studien visar på att kvalitativt olika uppfattningar fanns.