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.

The purpose of current paper is to identify the differences (ifany) between Swedish and Turkish consumers in terms ofproduct design perception and to identify the differences toproduct design in relating the four dimensions / characteristics:1.Aesthetical attractiveness, 2.Functionality, 3.Value and4.Quality.The findings of the study indicate the existence of a universal perception of design. Despite the culturally different countries that are examined the empirical material consistently display similarities between the two countries. Both the quantitative and qualitative data point to a very similar perception in terms of design. The possibilities of global design are discussed for companies as well as managerial implications and future research..

This study aims to disclose how an asymmetric planogram structure of the brand with the highest actual variety may come to affect the brand itself and its category as a whole. The authors of the study feel that there is a gap still unfilled amongst previous extensive research examining how differences in either space or price vary between categories, products or brands. An in-store experiment was conducted by collecting quantitative data from daily sales, observations of customers and questionnaires. The results show that an asymmetric structure leads to customers being more attentive towards the brand, and perceives it to be more dominant over its surrounding competitors. Furthermore, results indicate that the customer perceived variety increases and we see tendencies to changes in sales..

AbstractTo benefit the economic growth of a country, it is important for the inhabitants to make the decision to become business owners. Sweden today, apart from the rest of Europe, is facing a growing problem. The numbers of companies are growing, but the numbers of company owners are not. As a result of this, the employment is not able to develop under the same conditions, when the opportunities of employment decrease. Research shows, that the interest for owning a company among the Swedish youth has increased.

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.

This study examines the eWOM effect, more specifically: how customer reviews effects consumers. The study is based on a modified version of the Regulatory Focus Theory which describes consumer behavior using consumer consumption goals. The purpose of this study was to examine how positive and negative customer review's influence consumers when analyzing products that are equally characterized by two consumption goals: promotion and prevention goals. The authors combined quantitative (questionnaire) and qualitative (focus groups) research methods with the sample selection for both research methods being based on students of Södertörns University. Results indicate that negative customer reviews have a stronger influence on consumers than positive customer reviews when analyzing products that are equally characterized by the promotion goals and prevention goals.

The aim of this study is to look at the way four teachers in, and five workbooks for, the course Svenska 1/A+B in upper-secondary schools include language varieties in their content. The research is based on qualitative and quantitative analyzes of the workbooks, where words and content are examined, and also interviews with the teachers who presents how they work with language varieties in their education. The results show that language varieties are accepted in school-education at the same time as they are, and have been, alienated in a way. The results also show that language varieties are less prioritized than other areas of education in the same subject..

The modern veterinarian in horse practice is often consulted by horse owners concerning riding problems. These problems are more complex and show other characteristics than traditional lameness. For the diagnostic process and to give adequate advice the veterinarians need an understanding of riding terminology and problems related to riding. It is also of high importance that riders, trainers and veterinarians increase the knowledge of equine biomechanics and how these are influenced by the rider. Collection is an important concept in the riding terminology.

The issue of using citation based indicators in the evaluation of science is widely discussed. Only recently did bibliometric indicators become one out of many means for the allocation of financial resources for scientific research at Swedish universities. The purpose of this thesis is to discuss the issue of using citations when evaluating science. The author studied the issue from the perspective of citers? motives.

Purpose: To examine how IR-related press releases affect share price for stock companies, and to explore how said companies practice Investor Relations.Methods: The study was conducted using an event study as well as e-interviews. The event study has a quantitative deductive research approach where the market model is used for calculating the abnormal return based on press releases. The e-interviews have a qualitative research approach and follow a semi structured interview guide. The study includes all listed stock companies within the Swedish construction industry and includes press releases from the last decade.Theory: The study is based on the efficient market hypothesis and its semi strong form, theories within Investor Relations and previous research.Results: The event study shows a significant negative abnormal return during a four day period starting the day after the press release event. The negative abnormal return could derive from investor relations being used by companies as damage control, or that the investors? expectations are too high as a result of IR.

There has been a dramatic increase in long-term sick leave in Sweden, which largely depends on occupational stress. Occupational stress applies particularly in relationship-intensive jobs, which means that the individual works with a lot of contact or responsibility for other people. Research has shown that attachment is relevant to the choice of coping style and perception of stress in the workplace. The aim of the present study was to investigate the relationships between attachment patterns, coping styles and occupational stress in relationship-intensive jobs and to extend previous studies by adding the variables age, work experience and education in relation to coping styles and occupational stress. The study was in quantitative form in which 186 participants from various relationship-intensive jobs across Sweden participated.

In this study we have chosen to explore if there is still signs of gender typing in the two news programmes Rapport and Nyheterna. By using a quantitative survey as a method we have investigated if there are any differences between the sexes and their roles.The two main questions where:How does the representation look when it comes to the numbers of women and men?In what extension is the representation gender typed?Due to different theoretical points and former research we have seen that journalistic subject and gender often tends to go hand in hand. When it comes to other participants, such as subjects of interviews, earlier research has shown that experts most often are men. Whereas women often participate as ordinary people, such as mothers or students.

The aim of this study is to gain an understanding of former criminals' own experience of their entry into criminality and to identify and analyze the factors they use to explain their path into criminality. To study this area, a qualitative method has been applied with five semi-structured interviews of ex-criminals from an organization that works to help and support people who have previously been involved in crime by offering employment, education, and rehabilitation in order to be further integrated into society again. To analyze the respondents' stories about their way into criminality, the theory of social bond by Hirschi has been applied and contribute with insights in later criminal acts as well as the theory has been problematized to some extent. Today, there is a lot of research on different aspects that can explain the way into criminality in different aspects, on the other hand, research has largely been measured with a quantitative approach with statistics and self-reported data. This study therefore intends to apply a qualitative approach, where ex-criminals themselves describe their path into criminality.

The purpose of this Masters thesis is to analyze the research front within medical ethics. We wish to identify which research themes that are included in the subject field of medical ethics. The research themes can be identified by a couple of bibliometrical methods and techniques. In our case, it is bibliographic coupling combined with a cluster analysis. The analysis is accomplished by the extracted references from articles in the two journals Bioethics and Journal of medical ethics.

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.