The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

Background: Knowledge of customer needs is a key factor in companies? struggle to develop successful products. Several studies illustrate that the main reason for failure in product development is lack of customer understanding. Lately considerable changes have occurred. Large-scale mass production is continuously being replaced by customer orientation, especially in the high technological market.

The aim of this Masters thesis is to examine the importance of public libraries for individuals in their everyday life and to study the differences in views between the individuals. Questions posed in this study are: What do public libraries mean to individuals? Which differences between individuals views of the public library are to be found? What is the reason for differences to occur? The analysis is based upon qualitative interviews with six persons, four women and two men between 31 and 55 years of age. The theoretical starting points are Anderson and Skot-Hansens theory of four different roles of public libraries and Bourdieus theory of lifestyle. The study acts on a hermeneutic attitude.

Abstract People who have problems with the written language will face serious difficulties in todays society. Our social structur is based on the criterium that every individual has to be able to read and write, and for this reason it is important that pupils with learning difficulties receive help. The purpose of my investigation is to examine how children with reading- and writing difficulties can benefit throught creative methods. Children with reading- and writing difficulties are in need of these creative methods that exist today. Amongst all of our public healht issues, dyslexia is one of the biggest problem we have today and children are therefor in need of these creative methods. Through  qualitative interviews with two educationalists there has been established thad the creative way of working benefits children in many ways if it is preformed correctly.

This essay reflects on the thoughts and experiences of social workers in child protection agencies when it comes to talking about sexuality with teenagers, age 13-20, who is being subjected to inquiry. The research is qualitative and based on five semi-structured interviews. It has a phenomenological position and has been analyzed hermeneutically through cognitive and gender theory. Previous research shows that youths who get in contact with child protection often have issues about their sexuality. This study show that social workers in the agencies lack knowledge about this issue and that they seldom talks about it with the teenagers or their own colleagues.

The aim of this investigation work " What was it called...Equality...? is to study a clinics current gender equailty plan from a gender approach and by a field survey see if, and in that case, how it can be improved. A connection between existing gender norms and gender power strukctures is applied in the results of this survey in order to illustrate their significance from an individual as well as a structural perspektive.The survey has been carried through by a field survey as well as a discourse analysis as method. Yvonne Hirdmans gender power system is on of the main theoretical points of departure.The results that I have achieved in this essay is that gender can be looked at in different ways within the labour market where women have the main responsibility over the family and are considered more nursing then men. Men on the other hand are thinking of their carriers and have higher salary requirements.

This essay discusses the subjective observations and opinions on the Swedish concept of stegintegrering, a form of mixed grade education in the subject modern languages at upper secondary level. I interviewed two headmasters, four teachers and conducted an online survey with 39 pupils in order to find out what effects the concept of stegintegrering has on teaching and learning from a teacher and pupil perspective. Due to the extent of this essay no general conclusions can be made but certain connections could be found. For once there was a connection between group size and the possibility of teaching each group separately during one lesson per week and the attitude of the concerned teachers and pupils towards stegintegrering. While both headmasters and teachers claimed that the cooperation between pupils across all levels was the main purpose of stegintegrering as it helps their learning and understanding, my study showed that many pupils did not really want to cooperate and that teachers often find it hard to construct tasks that stimulate every group.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

This essay addresses and treats the employer's obligation to work adaptation for people with a physical disability according to discrimination law and the work environment law. Furthermore it also treats the employer's obligation to rehabilitation of employees that has a reduced working ability as consequence of their work. The essay also intends to investigate if there are any differences in the employer?s obligation to work adaptation when recruiting and the employer?s obligation to work adaption for an existing employment. In this work, there is a background chapter which describes the UN and the European Union's approach to work reduction ability and disability. Furthermore, there is a detailed description of the work environment law, the discrimination law, the social insurance code and the employment protection legislation.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen.När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena.Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet.

This study examines how formal mathematics can be taught in the Swedishsecondary school with its new curriculum for mathematics. The study examineswhat a teaching material in formal mathematics corresponding to the initialcontent of the course Mathematics 1c could look like, and whether formalmathematics can be taught to high school students.The survey was conducted with second year students from the science programme.The majority of these students studied the course Mathematics D.The students described themselves as not being motivated towards mathematics.The results show that the content of the curriculum can be presented withformal mathematics. This both in terms of requirements for content and studentsbeing able to comprehend this content. The curriculum also requires thatthis type of mathematics is introduced in the course Mathematics 1c.The results also show that students are open towards and want more formalmathematics in their ordinary education. They initially felt it was strangebecause they had never encountered this type of mathematics before, but somestudents found the formal mathematics to be easier than the mathematicsordinarily presented in class.The study finds no reason to postpone the meeting with the formal mathematicsto university level.

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.