The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

The purpose of this master thesis is to examine if booktalk is a good method for stimulating reading based on interviews and observations with two classes of pupils in the intermediate level of the Swedish nine-year compulsory school. Our aim is also to study the reading environment regarding of Aidan Chambers' factors about what is indispensable for a good environment for the children. The factors are: Time for reading, time for reading aloud, the stock of books and conversations about books. The study is based on interviews with 38 pupils, two booktalkers and two teachers in two different cities. It also contains two observations of booktalk.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

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.

Denna rapport sammanfattar resultat av ett examensarbete på en högskoleingenjörsutbildning som utfördes av två studenter på Malmö högskola. Arbetets syfte var att genomföra en mängd olika experiment med accelerometer, barometer och GPS i en modern smarttelefon. Ett antal scenarier för en tänkbar sensoranvändning i applikationer formulerades för att vägleda olika experiment. Experimentdata dokumenterades noggrant och analyserades med avsikten att skapa en databank med information för framtida studier. Analys av data inkluderar höjdbestämning i naturen och i byggnader med hjälp av barometersensor, geografisk position med hjälp av GPS, hastighet och acceleration under en hissfärd med hjälp av accelerometer. Rapporten innehåller en omfattande litteraturstudie om användning av sensorer vid inomhuspositionering. Från analys av mätdata, kom vi fram till slutsatsen att är möjligt att beräkna höjden från barometerdata med bra noggrannhet under optimala omständigheter. GPS höjden från mätningarna har stor felmarginal jämfört med den verkliga höjden samt när den jämförs med den beräknade höjden från barometern. Genom att utföra en numerisk integration på accelerometer-data kom vi fram till att det är möjligt att beräkna ungefär hur långt man har färdats med en hiss, dock att vissa detaljer måste tas i beaktning..

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

People in today?s society are becoming more and more aware of how important it is to use energy as efficiently as possible. This is clearly noticeable by an increase in home produced heat with e.g. solar panels or heat pumps heating systems. These changing customer demands forces district heating technology to be redesigned, which is why there is an ongoing research regarding the next generation of district heating - low temperature district heating (LTDH).

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.