Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

According to earlier studies, men dominates the sports pages in Swedish newspapers. The gender balance is far from equal and the purpose of this thesis is therefore to look into how Swedish local and regional newspapers covered gender in their sports pages during the year of 2013. The study also examines the news values of men?s and women?s sports, whether there are any differences compared to previous studies and whether there are any differences across the country. The study uses a quantitative content analysis and the result is based on editorial material from six randomly selected newspapers in 18 randomly selected days.

This study examines how the media reports on the Pride Festival in Stockholm and what news topics and themes it prioritizes. The purpose of this paper is to examine whether the media coverage of Pride highlights political questions related to social and societal problems. One of the main focuses of the study is on how the media covers male and female homosexuality. The newspapers examined are the tabloids Aftonbladet and Expressen and the respected dailies Dagens Nyheter and Svenska Dagbladet. The study extends over three periods: 19-07-2010 to 07-08-2010, 25-07-2011 to 14-08-2011, and 24-07-2012 to 11-08-2012.Several key theories and themes frame the study.

Syftet med vår studie är att undersöka barns uppfattningar om förskolans regelverk sett ur barnens perspektiv. Vårt syfte kompletteras med frågeställningar om hur barn uppfattar regler, både de uttalade och outtalade, som finns på förskolan samt upplevelsen av att kunna påverka regelverket. Studien utgår från ett relationellt perspektiv och ur barns perspektiv. I tidigare forskning redogörs för relevant forskning och litteratur utifrån ämnesområdet. Vi har använt oss av en kvalitativ metod med triangulering via observation och intervju för att belysa våra forskningsfrågor ur flera perspektiv.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

This essay deals with the subject of the use of news medium amongst the students inKarlstads University. The presentation of the problem is about illustrating the or thosemedium that is the most used amongst the students, and also which one, ore which onesof the news medium the students puts largest trust in. This subject was chosen with thepurpose to illuminate patterns and attitudes of and to news medium, to make it easierfor eventual research in the future to connect these patterns and attitudes with theparticipation in political elections. The subject in question is interesting because of thefact that the news medium is one of the largest sources of information for the citizensknowledge?s about the society, and the citizen?s attitude to the news medium mightpossibly have the ability to affect people?s commitment in politics.

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.

The purpose of this essay is to identify and analyze the term leadership based on democratically-, authoritarian-, and passive (laissez-faire) leadership and find out which of these types are to be preferred among employees. Our main aspects are:Do employees prefer democratically-, authoritarian-, or passive leadership?Are there any differences regarding ideal leadership considering sex, age, length of service and sector?We have chosen to make a quantitative study of two equivalent organizations, one in the private and one in the public sector. Our method is an explorative method were we seek to find new knowledge about our fenomena. Our study is based on the already established theories on leadership and our empirical data is gathered by questionnaires.The conclusions to be drawn from this study is that our respondents to a large extent prefer a democratic leadership towards an authoritarian and passive leadership. Most of them prefer a democratic leadership with elements of the other leadership types.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

I detta arbete har jag undersökt hur Funktionsinriktad MusikTerapi (FMT) kan beskrivas som en utvecklande aktivitet ur ett sociokulturellt perspektiv, vilket inte är gjort tidigare. För att kunna göra detta har jag beskrivit både FMT-metoden och det sociokulturella perspektivet, där jag koncentrerat mig på kännetecken för utvecklande aktiviteter. Jag har även beskrivit mitt arbete med två pojkar som båda har diagnosen Fragil X.Min slutsats är att det går att beskriva FMT som en utvecklande aktivitet ur ett sociokulturellt perspektiv genom att utgå från de fyra kännetecken på utvecklande aktiviteter som Strandberg (2006 s. 10ff) beskriver..

Titel: Comparative study between traditional seminars and webinars for marketing purpose. Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Peter Nicks and Alexander WidellSupervisor:Aihie OsarenkhoeDate:2011 ? JanuaryAim:We want to examine how businesses can use webinars to supplement or replace seminars in its industrial marketing. When should businesses use seminars, when should they use webinars and when should they use a combination of the two?Method:We have chosen to do a combination of quantitative and qualitative research.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

Denna C-uppsats synliggör hur pedagoger bemöter barn utifrån olika perspektiv med fokus på måltidssituationen. Studiens syfte var att synliggöra hur pedagoger bemöter barn vid en vardaglig situation i förskolan. Den kvalitativa studiens utgångspunkt fanns i två frågeställningar: vilket eller vilka perspektiv visar sig i pedagogers bemötande av barnen? Hur gestaltas det i praktisk handling? Studien har sin utgångspunkt i livsvärldsfenomenologin som teoretiskt perspektiv. De metoder som användes i studien var kvalitativa intervjuer och kvalitativ ostrukturerade observationer.

In today's society we are used to regularly visit the sport arena to cheer for our favorite team, we go to the cinema to enjoy a good movie or maybe to the theatre to experience a grand performance. It has become far more common in the last years to buy tickets to these kinds of events online. To make sure that the customer will keep on buying their tickets from the online booking companies the booking experience itself has to be hassle-free and easy to understand. The customer will most likely, if possible, avoid the website if the booking itself is experienced as having problems and insecurities.  The purpose of this study is to determine some of the most fundamental designs and functions of online booking websites today as perceived by the general public.