The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

Avsikten med uppsatsen har varit att ur ett arbetskraftsinvandringsperspektiv nå enfördjupad kunskap och förståelse kring arbetskraftsinvandringen till Sverige medsärskilt fokus på rekryteringen av utländsk arbetskraft till Svenska Gummifabrik ABåren 1962-1973, samt att utröna vilka effekter denna arbetskraftsinvandring har haftpå samhället Gislaved.Jag har genomfört fyra öppna intervjuer med jugoslaviska arbetskraftsinvandrare fråndenna period och sedan jämfört de tankar jag tagit del av med relevanta källor samtlitteratur om arbetskraftsinvandringens betydelse. Det gav mig förutsättningar att sehur den rekryterade arbetskraftsinvandrarens berättelser förhåller sig till allmäntaccepterad litteratur i ämnet. Jag kan därigenom se om förhållandet skiljer sig pålokal och nationell nivå.Studien har resulterat i en ökad kunskap om hur arbetskraftsinvandringen har gått tilloch motiverats av Gummifabriken när arbetskraftsbehovet var som störst. Detta harjag genomfört med hjälp av bevarat arkivmaterial, litteraturstudier samt dedjupintervjuer som genomförts. Undersökningens resultat visar att de invandradestankar väl stämmer överens med de källor samt litteratur jag presenterar ochundersökningen ger en förstärkt bild av redan skriven litteratur i ämnet.

This study is about job training for people with psycho-social problems without income. The purpose with this sort of job training is to bring these people back to the regular labor market as well as the experience of having a job. In the labor market situation in Sweden today there?s no guarantee that the individual will return to the labor market after having undergone job training. The aim of this study is to understand how supervisors at job training activities experience that the organizations of the activities and resources affect their work.

West Pokot County is located in North Western part of Kenya where the previous lifestyle was nomadic pastoralism. However, in recent years the semi-arid county has been under dramatic developments and a sedentary agro-pastoral lifestyle is now growing. This is a major change in production systems and there is a big knowledge gap especially for the livestock based agro-pastoral systems. The main objective of this study was to investigate the current situation of animal husbandry in West Pokot. Twenty farmers were interviewed in Chepareria Division, using semi-structured interviews to investigate if the use of enclosures have had any effect on animal husbandry in West Pokot and if so, how have this method affected the animal husbandry? The results of the study indicated that there is a difference in animal husbandry between farms using enclosures and farms not using enclosures.

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

The aim of the study was to explore the methods used in horticultural therapy gardens in rehabilitating people suffering from fatigue syndrome. Nine horticultural therapy gardens were contacted of wich three chose to participate. Using case study as method e-mail interviews was carried out with the participants about their establishment and what kind of theories they based their methods upon. The material collected from the interviews was complemented with additional data from the establishments web pages and information pamphlets. Collected data was processed trough content analysis and then formed as background for the development of a program theory for horticultural therapy.

Vi har gjort en fallstudie av hur rehabiliteringen har fungerat för två kvinnor anställda i en svensk kommun. Syftet med denna studie har varit att ta reda på om rehabilitering tillbaka till arbetslivet skiljer sig åt mellan två kvinnor med liknande medicinska besvär i denna kommun. Kvinnor i vårdyrket får ofta förslitningsskador och som följd blir många sjukskrivna. Vi vet av tidigare forskning att det är yngre män i städer som återgår till arbete i högre grad än kvinnor. På landsbyggden kommer sällan kvinnor tillbaka till arbetslivet efter sjukskrivning.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

Studiens övergripande syfte är att belysa och gestalta det sociala stöd respektive sociala tryck personer sjukskrivna för utmattningsdepression anser sig uppleva från omgivningen, vad gäller både att vara sjukskriven och att återgå till arbete. Undersökningen genomfördes med hjälp av kvalitativ metod, och sex personer som var sjukskrivna för utmattningsdepression intervjuades individuellt. Resultatet visar att de sjukskrivna upplever en komplex blandning av både press och stöd i processen att ta sig tillbaka till arbetslivet. Stödet, oftast i form av förståelse och undvikande av press, upplevs främst från personer i individens nära omgivning, medan pressen att återgå till arbete oftast relateras till personer och grupper på längre avstånd. Störst press att återgå till arbetet upplevdes från den "samhälleliga" normen "att göra rätt för sig", men även omgivningens okunskap och brist på förståelse upplevdes som en press. .

The aim of this essay was to examine whether 10 Swedish newspapers editorial pages and their leader writers changed their view on Mikhail Gorbachev before, during and after the August Coup in 1991. Moreover, the aim was also to see if the editorial pages used the same sources when they wrote about Gorbachev.In this essay four main questions were asked:- How is Gorbachev described before the August Coup?- How is Gorbachev described during the August Coup?- How is Gorbachev described after the August Coup?- What sources did the editorial pages use when they wrote about Gorbachev?Ten newspapers and their editorial pages from the period of 1-31 August and 1-6 September, as well as 10-31 December 1991 and 1 January 1992 were examined. It was discovered that most of the editorial pages changed their view from being negative in August to being more positive in December.As a conclusion it can be stated that the examined editorial pages did not write much about Gorbachev in the beginning of August and if they did mention him it was in a negative tone. One of the reasons for the lack of mentioning during the August Coup could be that the leader writers were not sure whether Gorbachev would return back to power.

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Work has a great influence on most of individuals in society. It influences both identity as well as the structure of the day. Unemployed people are often affected in a negative way through economic and psychological problems. In order to help people with reduced work capacity back to the labour market and decrease unemployment, the Labour Market Board works with vocational rehabilitation. The aim of this study is to investigate experiences of vocational rehabilitation within the Labour Market Board among unemployed people.