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.

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.

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.

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.

This paper describes a study examining four different GARCH models AR(1)-GARCH(1,1), AR(1)-EGARCH(1,1), AR(1)-APGARCH(1,1) and AR(1)-GJR-GARCH(1,1), and their ability to predict future volatility and thereby providing more reliable estimates for Value-at-Risk. The study is based on daily observations for the Return of the OMX Stockholm 30 Index, during the time period 31st December 1996 to 29th December 2006. The coefficients for these GARCH models have been estimated using a five-year rolling estimation window, with one-year lags, for five different in-sample-periods. These five in-sample-periods, and the coefficients given by them, have been used to generate five out-of-sample predictions for the volatility in each year. Using these volatility predictions, the daily Value-at-Risk has been calculated for confidence intervals of 90 percent, 95 percent, and 99 percent, respectively, during the time period between 1st January 2001 and 29th December 2006.

In this report I have compiled my thesis which was about investigating what sellers of real estates find important when they shall appoint a real estate agent. I have also looked into other parameters in my study, like whether the sellers at all use real estate agents and how they have proceeded in case they do not use an agent. In addition to that, I have tried to find out why sellers didn´t chose LRF Konsult and what they know about the company. This analyses was made through questionnaires sent to those estate owners who didn´t use LRF Konsult when they sold their estate. The questionnaires contained 8 questions.

A big part of assets in companies today consists of their employees knowledge and skills. In today?s society knowledge insensitive companies are increasing. The survival of these companies lie in the knowledge of their employees, which make it of great importance that knowledge transfer is managed properly. Knowledge transfer is important since it makes it possible for co-workers to apply old solutions to new problems that arise, using knowledge that already existing within the organization.

The theme of this essay is the principle of free access to the Swedish Public Libraries, and its aim is to fmd out the opinion of adult visitors of such libraries as regards the introduction of fees on the borrowing of books, already existing fees such as reservation fees, charges for interlibrary loans and charges for the late Return of books.The main part of our survey comprises questionnaires that were handed out to 100 visitors at the Norrkoping City Library and 100 visitors at the Eskilstuna City and Provincial Library. In order to illustrate the fee problem from another angle, interviews with staff people from the two libraries were carried out A large part of the essay consists of material aiming to give a general picture of the subject, e.g. how the "free of charge principle" is tied to the Swedish library system, what arguments have been presented to maintain or reverse this principle, and a comparison of the relative situation in other countries. As the conception of popular education is so basic for the "free of charge principle", we also account for the idea of popular education.The result of our questionnaire shows, among other things, that 60,9% cannot consider paying for any of the free services offer by the libraries today, 21,3% answered that they could possibly consider paying for some of the services and 17,8% answered that they didn't know. 76% would rather pay for a library card than stop borrowing books altogether..