The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Syftet med denna undersökning är att se hur mycket företagen egentligen betalar i skatt, om den effektiva skatten skiljer sig från den nominella bolagsskatten på 28 % och hur detta kan påverka en DCF-värdering. Vidare studerar vi vilka faktorer som kan påverka storleken på den skattesats som används i företagsvärderingar samt drar slutsatser om vad som bör beaktas och om hur man kan kvantifiera dessa faktorer i en värderingsmodell. Vi har valt att studera hur mycket företagen betalar i skatt och vilken skattesats som analytikerna egentligen använder för att se om det föreligger någon diskrepans mellan dessa. Vi genomför även en undersökning för att se vad som ligger bakom analytikernas beslut till skattesats som används vid DCF-värdering. Vi ställer upp en hypotes om att analytiker använder den nominella bolagsskatten på 28 % när det genomför DCF-värderingar.

In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.

This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.

Around 85 percent of the total population in Sweden today lives in an urban environment. This means that the nature within the urban areas has come to play an important role for the human well being. At the broader picture, the nature within urban areas is profitable in many ways. It is therefore important for the municipalities around in Sweden to work for sustainability within the urban areas. Linköping adopted an environmental policy, in year 2001, from the delegate of the municipality.

Det problem som ligger till grund för detta arbete är att det enligt lägesbedömningen för 2014 av Grundskoleförvaltningen i Malmö kommun finns brister gällande kvalitet och omfattning med avseende på studie- och yrkesvägledningen på Malmö stads grundskolor. Samtidigt behövs ett livslångt lärande från studie- och yrkesvägledarnas sida för att upprätthålla god kvalitet och professionell standard på studie- och yrkesvägledningen enligt Lärarnas Riksförbund. Syftet är att utforska vilka insatser som studie- och yrkesvägledare inom Malmö stads grundskolor gör för att främja livslångt lärande. Vidare är våra frågeställningar: Vilket lärande talar studie- och yrkesvägledarna om att de utövar i sitt arbete? På vilket sätt nyttjar studie- och yrkesvägledarna sitt sociala nätverk för att upprätthålla det livslånga lärandet? Det framkom att studie- och yrkesvägledare både tillämpar ett anpassningsinriktat och ett utvecklingsinriktat lärande.

Barns inflytande i förskolan - Children?s influence at the preschool This essay concentrates around teachers work with children´s influence at the preschool and how that affects the days there for the children and the teachers. The purpose of the essay is to present how four educationalists placed at two different preschools work with childrens influence at the preschool and their point of wiev of the matter. With that I also wanted to expose how the educationalists work with childrens rights at the preschool and to that I added how democracy is used at the preschool. The investigation´s starting point was the questions: What does childrens influence at the preschool mean for the educationalists? How do the educationalists think regarding childrens rights? When can the children be included in dessisionmaking at the preschool? When is it not possible for the children to be included in the dessisionmaking? The four educationalists were intervjued seperately to get the most honest answers.

AbstractTitle: Electoral campaigns, social media and young voters ? a studie of how Moderaterna andSocialdemokraterna are going to reach out to the young voters in the electoral campaign of2010. (Valkampanjer, sociala medier och unga väljare- en studie av hur Moderaterna ochSocialdemokraterna ska nå de unga väljarna i valet 2010).Number of pages: 45Author: Sara RothmanTutor: Göran SvenssonCourse: Media and communication studies CPeriod: Autumn semester 2009University: Division of Media and Communication, Departement of Information Science,Uppsala University.Purpose/ Aim: The aim of this essay is to research how the two largest parties in Sweden,Moderaterna and Socialdemokraterna, are going to reach out to the young voters in theelectoral campaign of 2010. I will also find out how the young voters are going to collecttheir information before the election. That information will be compared to the strategies ofthe parties, in that way I can tell if their strategies match the young voters plans ofinformation search.Material/Method: In my eximination I chose to use two informant interviewes and fourdifferent groups of discussion.

AbstractTitle: The Sweden Democrat is coming! ? A quantitative study of the framing of the Sweden Democrats in the local press during the month of the parliamentary election in 2010 (Sverigedemokraten kommer! ? En kvantitativ studie av hur Sverigedemokraterna gestaltades i lokalpressen under månaden för riksdagsvalet 2010)Number of pages: 41 (42 including enclosures)Author: Tobias EnefalkTutor: Amelie HössjerCourse: Media and Communication Studies CPeriod: Autumn 2010University: Division of Media and Communication, Department of Informatics and Media, Uppsala UniversityPurpose/Aim: This essay seeks to study how the Swedish political party the Sweden Democrats was framed in Swedish local press during the month of the parliamentary election in 2010. The study is based upon eight local newspapers located in the municipalities where the voting result for the Sweden Democrats increased the most and the least.Material/Method: The material consists of 263 articles from eight different local newspapers gathered from the month of September 2010 (the month of the election). Using a quantitative content analysis and a cluster analysis inspired by Matthes & Kohring, a comparison of the framing is made between the different newspapers. The results of this comparison are then analyzed and discussed by applying theories of political communication, media logic and framing.Main results: The results show that some similarities and some differences occur regarding the framing of the Sweden Democrats between the different newspapers.

In modern, Swedish political science there are different ways of looking at ?democracy?. A very common distinction is that between three groups of democratic theories: electoral democracy, participation democracy and deliberative democracy.The nowadays frequently used concept of electoral democracy is often used as synonymous with the older concept of repre­­­­sen­tative or indirect democracy ? frequently regarded as a contrast to the direct democracy of ancient Athens. However, there are also important differences.

BackgroundPolitics in some ways has always been about communication and marketing. In Sweden some people believe that communication and meaningful relations with the voters are of no value, instead it is the political content that is of importance. Media evolution has changed the conditions of political marketing; this has meant that the choices of the right communication channels in political marketing have become more important today than ever. Political competition in Sweden has become more even in recent years, this has called for political communication and marketing to be more planed and well thought out. Political parties have therefore begun to spend millions on marketing themselves.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.

Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

Torstensson, Niklas (2012): Anledningar till olikheter mellan Svenska kommuners skolkvalitet (Causes behind the differences in Swedish municipality´s quality of school) Örebro University.This essay is an explorative case study that will compare four Swedish municipalities quality of local school system against the municipality ´s backgrounddata and a governing document: Skolplan. This study begins in a previous benchmarking study made by one of Sweden?s teachers unions Lärarförbundet. This is a statistical study that ranked the Swedish municipalities against each other?s according to their accomplishments in a number of areas related to their school systems.