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 is to describe and analyze the history and the current situation of the Church of Sweden. The renovation of Skalljö church in Lerum municipality has been used as an example to enlighten the common changes in the church buildings. The long history of the Church of Sweden as the state church has resulted in the fact that it carries a remarkable part of the Swedish cultural heritage. The reason why the Heritage Conservation Act (1988:950) was altered in January 2000 was due to the change of relations between the State and the Church of Sweden. According to the Act, all church sites owned or managed by the Church of Sweden shall be maintained in such a way that their cultural historic value is not diminished and their appearance and character are not violated.Sweden is today considered to be a secularised country where religion is an individuals? private matter.

Riskkapitalbolagens verksamhet är mycket omdebatterad då förespråkare hävdar att riskkapitalbolagen bidrar till långsiktigt stabila företag och kritiker menar att de bryter ner värde hos sina portföljbolag. Denna debatt har föranlett många studier i ämnet men ytterst få har undersökt portföljbolagens syn på riskkapitalbolagens inblandning. Författarna har därför valt att bygga vidare på en tidigare studie som, genom att jämföra värdeutvecklingen för 13 portföljbolag under två år med utvecklingen hos en grupp jämförbara bolag, undersökt om riskkapitalbolagen skapar uthålligt värde hos sina portföljbolag. Syftet med denna studie är att undersöka huruvida strategiska skillnader mellan portföljbolagen och jämförelsebolagen har påverkat värdeutvecklingen i den tidigare studien samt hur riskkapitalbolagens inblandning har bidragit till dessa skillnader. Detta gjordes genom en enkätundersökning där samtliga bolag i den tidigare studien tillfrågades att medverka, av dessa valde 13 företag, sju portföljbolag och sex jämförelsebolag, att delta.

This essay examines the environmental ideological direction of the Swedish parliamentary parties through the private members motions directed to the committee of industry and trade and the committee of environment and agriculture during the governmental time from 2002 to 2006.The environmental ideologies explained is anthropocentrism, ecocentrism and biocentrism. Based on the ideas of these three ideologies main points the private members motions directed to the committee of industry and trade and the committee of environment and agriculture, also matching the search words environment and energy, was compared and analysed.What has emerged is that all parliamentary parties express a desire to create an energy production and producing guide lines which are stringent environmentally and matches the safety requirements. Although the approach to environmental and safety standards differ significantly between them. Basically all Swedish parliamentary parties are more or less anthropocentric in its arguments, which in short terms means that they estimate natures and animals value through their usability for humans or based on their contribution to human feelings of wellbeing.The Centre Party and the Green Party shows hints of weak ecocentrism because in many cases they put animal intrinsic value high, but the human value higher. Moderates are predominantly anthropocentric but they also express some hint of biocentrism in one statement concerning research in order to reduce and rebuild environmentally destroyed areas.

In this essay we aim at finding an appropriate flash estimator of the quarterly Swedish private consumption (PK). With the aid of the statistics program TRAMO we study if monthly data from the consumer survey (HIP) and retail industry (DH) can be used in a transfer function model (TFM) to forecast PK. In the work of assessing the state of the market and the business trend, fast information from the national accounts is needed for making decisions for the economic politics in Sweden. A way to speed up the information process is to use leading economic indicators to asses this development. Another way to get information faster is to use a flash estimate.

Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

This thesis has focused on digital born personal archives; how they are different from analog paper archives and possible ways to overbridge these differences. It is also studied how archivists and librarians are dealing with digital archives, what they think about new proactive solutions when collecting private papers and collections and positive and negative effects with this way to work. The thesis is delimitated to only private collections and digital created material. It do not concern digitized material or electronic documents in government or business organizations.The challenges in digital curation and administration are discussed in aspect of the Records Continuum Model. The empirical material is also put in relation to research in Personal Information Management and identity theory.

Abstract (in English)During the last fifty years, the waste in an average Swedish household has increased by about five hundred percent. In order to manage (eller take care of) all of this new waste, Swedes need a method of facilitating the handling process. In this report, both the habits and needs among private households across Sweden are investigated, followed by a pertinent solution to the waste problem. This solution is a container with two compartments, using the standarddimensions of a grocery store paper bag..

The Oresund Region, consisting of the Swedish county of Scania and the Danish islands of Sealand, Lolland, Falster and Bornholm, is widely recognised as a successful example of European cross-border co-operation. The purpose of this region building project is to form a cross-border fully integrated functional region in order to accomplish a high level of economic growth and employment.This thesis argues, by the means of discourse analysis, that the project can be viewed as a kind of post-politics, defined as a politics that under a neoliberal hegemonic consensus strives to manipulate citizens (and to redefine them as consumers and investors) into better economic performance.This manipulation is carried out by extensive discourse production aimed at convincing people that the Oresund Region exists, that it is a successful region, and that the people who inhabit it are also successful. The deliberate vagueness and contradictory character of the Oresund discourse is investigated and explained as a discursive strategy to incorporate as many views and desires as possible..

In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.

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.

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

AbstractWe live in a world today that is characterized by the Internet. We can get hold of people on the other side of the globe whenever we want and we can purchase what ever we want, from who ever we want, anytime we want. This development has made it important to find systems of dealing with the payment in a safe and secure way, both for a private person as well as for a company, when you do transactions with people far away, and those systems is the core of this essay. As a private person you sometimes need to transfer money to family members who live abroad and you can then use clean payments. This means that banks all over the world has systems which makes it easier when their customs wishes to transfer money abroad.