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).

SAMMANFATTNINGBland personer boende på särskilt boende som lider av demenssjukdom är undervikt och malnutrition vanligt. För att öka aptit och näringsintag har måltidsmiljön stor betydelse. De flesta behöver till slut stöd i form av uppmuntran eller matning. Liknande tidigare studier där måltidsobservationer utfördes på sjukhus har visat att måltiden inte prioriterades av sjukvårdspersonalen och att det inte fanns några riktlinjer för det arbetet som skulle utföras av personalen vid måltiderna.Syftet med uppsatsen var att studera måltider på en avdelning i ett demensboende för att se hur verksamhet och personal arbetar för att främja matintaget bland de boende.Under fem observationstillfällen studerades lunchmåltiden på ett boende för äldre med demenssjukdom. Två intervjuer genomfördes, den ena med boendets enhetschef och den andra med en vårdpersonal.

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.

Should I/we move abroad or not? This is a question that surely many of today?s expatriate Swedes asked themselves and was probably largely debated by most. How does is feel to move back to Sweden? I have chosen to contact a number of expatriate Swedes and some that have returned, in order to receive answers to these questions.The aim with this thesis is to study the experiences and thoughts of people living in a different country as to were they were born and also those of people returning to Sweden. I have used a hermeneutic analytical method alongside a socio-psychological identity perspective when I studied the replies of my 69 respondents.

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.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

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.

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.

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.

Nya möjligheter leder till nya utmaningar. I takt med att privatpersoners användande av Internet ökat explosionsartat, har även företagens närvaro ökat markant. Företagen ser möjligheter då kostnaden för marknadsföring och varumärkesbyggande on-line ofta är lägre än att gå via de mer traditionella media kanaler. Internets natur gällande kommunikation ger företagen en möjlighet till att närma sig konsumenterna och bygga en relation till dem.Studien ämnar skapa förståelse för hur svenska mikroföretag inom mode använder nya mediekanaler för att bygga upp sina respektive varumärken. Således utfördes ett förståelseinriktat arbete där den empiriska basen består av fyra stycken semistrukturerade intervjuer med tre mikroföretag samt en med en PR- konsult.

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.

Syfte: Syftet med denna uppsats är att undersöka betydelsen av konsumentens medvetenhet kring varumärken. Detta syfte belyses genom att studera kosmetikabranschen i Polen med fokus på varumärkens attraktionskraft. Frågeställningar: I vilken utsträckning har varumärket en avgörande betydelse vid polska universitetsstuderande kvinnors faktiska köp av kosmetikaprodukter? Vilka andra faktorer är betydelsefulla för dessa kvinnors faktiska köp av kosmetikaprodukter? Metod: Uppsatsen är uppbyggd utifrån ett deduktivt arbetsförfarande och en kvantitativ studie i enkätform. Metodverktyget bidrar till skapandet av en relevant och pålitlig analys av de unga polska kvinnorna och deras inställning till varumärken för kosmetika.