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).

Animals can be ill and need veterinary care for many reasons. The conditions can be more or less emergent, some can even be life-threatening. When an animal is in a life-threatening condition you can save the animals life just by having the right equipment near-by and ready to be used. This literature-study help you, as an active working veterinary nurse, with which these conditions are that can show up in your emergency ward and what you should have near-by to give animals with acute life-threatening conditions the care they need. The author also looked at work tasks at the emergency ward and found out that in Sweden it is not defined who can and/or should execute them. Interviews were also done with nine of the largest small-animal hospitals in Sweden to compare the studies found with the Swedish emergency wards.

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

Det problem som denna uppsats hade för avsikt att besvara var varför hemautomation inte används i fler hem. Genom resultaten från en enkät som distribuerades kunde slutsatsen att kostnaden för de befintliga lösningar som finns på marknaden idag inte låg i den prisklass våra respondenter ansåg rimlig. Författarna utvecklade då problemet och ställde sig frågan om en hemautomationslösning verkligen måste ha en så hög kostnad som de befintliga lösningarna har idag. För att belysa detta problem implementerades en egen kostnadseffektiv lösning där respondenternas mest önskvärda funktioner togs i beaktande och en testmiljö implementerades utefter dessa. Resultatet blev en hemautomationslösning med stor potential och med en betydligt lägre kostnad än dagens befintliga lösningar..

In this essay suggested pathogenesis of secondary hypertrophic osteoarthropathy (HOA) is reviewed. HOA, characterized by; periostitis, periosteal proliferation of tubular bones and arthritis can develop due to many different underlying diseases. The syndrome is most commonly seen with intra-thoracic malignancy or chronic pulmonary infections. HOA has previously mainly been described in humans and various domesticated species. More recently, through wildlife disease monitoring, cases have also been found among wild animals.

Denna studies syfte är att få ökad förståelse och kunskap om elevers varierade uppfattningar av fenomenet kränkning i skolan. Studien är kvalitativ, vi vill veta hur elever utifrån sina erfarenheter uppfattar fenomenet kränkning och lyfta fram variationer i uppfattningarna. Studien bygger på semi-strukturerade intervjuer med elever i år sju, åtta och nio. Vi har gjort en fenomenografisk analys av intervjumaterialet, vilket har resulterat i beskrivningskategorier. Vi har funnit tre kategorier i elevers uppfattningar av kränkning, dessa är kränkning som intrång, kränkning som nedvärdering och kränkning som uteslutning.

Sexual harassments have since long been an issue all over the world and schools have not been an exception. Reports from Swedish secondary schools show how 47% of the female pupils state that they have, sometime during their time in school, been the victim of sexual harassment. Other studies claim that pupils exposed to sexual harassments will develop low self-esteem and a decreased sense of self. The Swedish curriculum state that all children shall have the right to a harassment free school environment, but still many pupils claim to be exposed to sexual harassment in school. Several studies have theorized about why sexual harassment is so prevalent in schools but what do the pupils think? This study aims to reveal and analyze pupil opinions about sexual harassment; what do they think it is and why do they think it occurs? This will be done from a post-structural feminist point of view with focus on the shaping of identity among the respondents.

AimThis paper has come about because of the author's own experience as a project manager at FMV. In various projects, I have wondered if there is a link between the programs and processes that I have to use in my daily work. Are these programs effective for managing projects and follow-up.MethodIn order to examine whether it is efficiently using standard software, I have asked a number of projects manager at FMV to respond to a questionnaire, the method is qualitative.AbstractEfficient project management will require a set of tools for planning, monitoring and evaluating. Often there is a demand for a comprehensive range of enterprise software applications and business solutions combined to one business solution. A relevant question is if it is possible to use standard software, i.e.

This study aims to explore managers? experiences and perceived conditions for exercising leadership in both hybrid and physical work environments. The empirical material consists of eleven semi-structured interviews and four policy documents. The sample includes eleven managers, of whom six work in a physical environment and five in a hybrid setting. The study follows an inductive approach, where the interviews were first collected and later analyzed by identifying patterns and connecting them to theories on different leadership styles, monitoring, and trust.

Abstract In high voltage substations there is an increasing demand for computerized equipment, and automation of operation and supervision. The future primary equipment will provide the possibility to collect more information and to provide better control for improved effectiveness. Since ABB has got a large customer target, each product must be custom made to fulfil the customers (often from different countries) demands. Later these products will be configured by engineers who may not be familiar with the tools used at ABB. This is a very expensive and time consuming.

Användningen av GPS-teknik har på senare år tagit ett stort steg framåt. I dag finns den inbyggd i våra datormobiler som inte sällan rapporterar var vi befinner oss. I denna uppsats undersöks hur datormobilanvändare påverkas av datormobilens inbyggda GPS.Teknik utvecklas ständigt, det som var nytt i går kan kännas gammalt i dag. De senare åren har försäljningen av datormobiler expanderat kraftigt. I takt med detta har Internet blivit något som människor ständigt bär med sig.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

This study is about relocated students in the school. Research in this area is limited and the aim is to illuminate the area by listening to different people's voices that have been close to or involved in relocations. The study was made of a qualitative method and the collection of data was through interviews. A total of eight people were included in the study. The selected municipality is located in Sweden.

This thesis deals with information practices of first time parents. The term information practice covers topics ranging from the information a parent need and use, the information they actively seek for through to information attained through browsing, monitoring or simply being aware. Four problem areas have been formulated. What information do first time parents need? How do they get hold of information and how do they use it? What factors decide what sources they use? How do the first time parents validate the information they get? The following theoretical framework have been used; Marcia J Bates? model of information practice and Reijo Savolainen?s Mastery of Life theory.

Today, student influence is an important part of the school?s activities and is anchored both in Lgr 11 and the school law. Student influence has gained a larger and more important role thru out the years. Previous research points out that teachers and management at school?s have had difficulties with interpretation and understanding the education plan (curriculum) and to know in which way and how much influence the student should have.