The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

According to the core contents in the curriculum for the compulsory school 2011 for the subject Physical Education grades 7-9, teachers of the subjects shall give their students knowledge about body ideals within sports, and the society as a whole. The purpose of this study was to examine and analyze the attitude toward body ideals of the students soon to leave secondary school. The study was based on a quantitative survey with 70 participating students from three different schools. The results show that the schools, according to the students, do not inform the students about body ideals. However, the result shows that the students consider body ideals as an important topic that needs to be dealt with in school, since they consider the adolescences of today are living with a pressure telling them what to look like.

The purpose of this study is to discover and explain the influences of media coverage of organizational crises on crisis communication, and vice versa. The study also shows how mediated crises develop, and how media framing and news sources affect this development.Carried out as a case study of three Swedish mediated crises, the methods used are quantitative and qualitative content analysis of media content from four Swedish newspapers and four organizations' press releases from the studied crises.Mediated crises develop through their specific pattern regardless of, but not independent from, the organizations' crisis communication. The crisis communication is used as an elite source in media reporting from the crises, but it can not control the mediated crises. However, it influences framing, and the possibilities to influence media reporting are better in the pre-crisis phase and the culmination..

We have conducted a quantitative study investigating whether an Ingredient Branding collaboration between private label and national brands could be executed with success in the Swedish market. The objective was to measure the consumers? response to two products from different product categories, representing hedonic and utilitarian products. We have been able to establish that by adding a branded ingredient to a private label product, one obtains a more positive product attitude as well as a higher perceived product quality and taste. The study also shows that attitudes towards the ingredient brands were improved by the collaboration whereas the brand attitude towards the private label did not change significantly.

Sweden is a country based on democracy and equality. As a result, both men and women areencouraged to aspire equal career opportunities.The aim of this study is to explore how social and cultural contexts, as well as gender aspects,affect Swedish Upper Secondary Class pupils when they choose career. The study focuses onstudents who have chosen an ambitious school curriculum.As method, the study uses both qualitative interviews with students and a quantitative survey.The theoretical framework is based on gender theory and on the social and cultural contexttheory of Bourdieu.The result of the study shows that gender and social as well as cultural context affect students?ambitions and career choices..

Sense of coherence amongst employees with reduced work-capacity at Samhall.Sanela Jakupovic TrostekScientific essay in public health, 15 hp, Academy of Health and promoting Working Life, University of GävleThe aim of this study was to examine how employees at Samhall who has reduced work-capacity experienced their sense of coherence (SOC). The study includes gender, age and civil status in the analysis. The study includes 34 respondents which are divided as 20 men and 14 women. To measure SOC a quantitative method with a 29 standardized questionnaire was used.It was found that the employees felt, in general, low SOC, which means more difficult adaptation to their life situation. Noteworthy is that 70 % of the men in this study showed low SOC compared to 35,7 % of the women.One conclusion that can be drawn is that within Samhall, it showed that women had a higher SOC mean value than men which means they are more equipped to handle, understand and find meaning in their work life. Keywords: Antonovsky, Samhall, disability, work-capacity, sense of coherence (SOC).

The essay treats how a process of implementation was executed and the teachers? relation to two curricula, Lpo94 and Lgr11, with two different grading systems, which have functioned as models for one and the same year. The purpose is to investigate the ways in which a change in curricula and syllabus affects teachers in their teaching and assessment practice in the subject of Swedish at secondary school. The investigation had a phenomenological approach and was executed by means of in-depth interviews, questionnaires and one observation. The results are based on a methodological triangulation with qualitative and quantitative data where visible similarities and differences are brought out.

Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The purpose of this study is to examine whether there are any key factors for success to look for in launching a new business that affects the subsequent performance of the venture. Further on, the study will examine if there are any differences between believed and actual factors for success for an entrepreneur and the key factors for success given by existing theory. The purpose of looking in to the assumed gap between existing theory and entrepreneurs? believed and actual factors is to distinguish factors that make start-ups evolve. It is then important to investigate how they have worked with their business start-up and how they have worked with key factors for success in order to understand the impacts of their decisions.

Title: Experiences of Banner advertisement on a specialized homepage Author: Marcus Westerberg Supervisor: Marie Hemming Department: Department of Business Administration, IEM Course: Bachelor thesis in Business Administration, FEC 007 Purpose: Create a understanding for how the users on Internet pages experience the occurrence and the shape of the banners. Method: Methods used are quantitative and qualitative, and the facts and figures are based on a pop up inquiry and some telephoneinterviews. I elected pop up inquiry and telephoneinterview as my data collection. My inquiry had a high grade of standardization and the interviews had a low grade of standardization. Result: On the basis of the question of issue I have drawn the conclusion that the users feels that it is important with information in all advertising.

The purpose of this thesis is to examine library users experience encountering exposed literature. Shops and stores expose the products they most of all want to sell, a kind of marketing strategy that influences our inclination to buy. By conducting a quantitative study, at two minor public libraries, and using theories from the marketing area this thesis intended to investigate the subject further. Eighty library visitors, between age 10 and XX filled out a questionnaire asking how the users experience or register exposed literature and what makes users borrow or not borrow exposed literature. The respondents find exposed literature helpful in directing them to new interesting suggestions of books they otherwise wouldn?t have borrowed.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

SARS [Severe Acute Respiratory Syndrome] penetrated China in spring of 2003, created havoc in the social society, exposed weaknesses within the political system and pushed the nation towards a crisis of confidence. At the same time the crisis revitalised the Party's position, brought people from different social stratum together and had a beneficial impact on the populace's knowledge on health related issues.What makes the SARS crisis in China interesting for further and deeper investigation is the method it chose to respond to its national crisis. They plan of response was indeed a retrogression back to "older" times, using methods and propaganda very much like those used during Mao Zedong and later Deng Xiaoping. The first step of response was denial and cover up of the real situation, which quickly turned to unprecedented transparency, as the magnitude of SARS became known. The Party and the government were quick to proclaim themselves as the bearer of the key knowledge and information on how to best fight the disease, this in sharp contrast to the political trend of more co-operation between the private and public sector and political transparency.

The Sweden Democrats (Sverigedemokraterna) has for a long time often been labeled a populist political party. It has however not been the subject of in-depth study to what extent the party really is populist. A study on whether the party and its supporters fulfill the criteria that a social science definition of populism would stipulate is therefore needed, in order to establish accurately whether the party is populist.    The definition used in my study accentuates three qualities that specify populist organizations: an antagonistic attitude against prevailing power structures, demands for increasing democratic influence and advocating a certain people?s rights ahead of others.The qualitative analysis of documents central for the party shows that it fulfills all of the criteria illustrated in the definition that is the basis of my study.