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.

The aim of this thesis is to examine librarians' view on the knowledge and competence required at a small public library and how they look upon their education in retrospect. Library education in the 1970's and 1980's was mainly practical, a vocational training, but since 1995 the education results in an academic degree in Library & Information Science. Due to this, we focus on the ongoing generation shift in Swedish libraries as an aspect of knowledge and education. The empirical study is based on interviews with librarians working in minor public libraries. The informants form two groups, based on their education; ?old? ones and ?new? ones.

A prerequisite of an international exchange of information is multilingual tools for information retrieval, such as the multilingual thesaurus. There is an ongoing discussion about the construction of, and the guidelines for, multilingual thesauri. In recent years the praxis as defined in ISO 5964 Guidelines for the establishment and development of multilingual thesauri 1985 has been the topic of a scientific discussion. It has been about how equivalence across languages is to be established when it comes to concepts, terms and relational structures. This masters thesis treats the praxis and practice of multilingual thesaurus construction.

Syftet med denna studie var att undersöka de anställdas vid blivande Linnéuniversitetet stöd för fusionen av Växjö universitet och Högskolan i Kalmar. Vidare undersöktes bland annat vilken effekt olika faktorer som information, möjligheten att delta samt tilliten till högsta ledningen hade på stödet för fusionen. En enkätundersökning gjordes med ett slumpmässigt urval med 185 deltagare varav 95 var från Växjö universitet och 90 från Högskolan i Kalmar. Enkäten var baserad på fem mätinstrument: a) Leader-Member Exchange, b) information, deltagande och tillit till högsta ledningen, c) öppenhet för jobbförändringar, d) individens uppfattning av sin egen kunskapsbredd och e) motstånd mot förändring. Resultatet visade att motstånd mot förändring hade negativa samband med information, deltagande och tillit till högsta ledningen.

This paper is written as an examination paper at the University of Jönköping. The subject is chosen by Peab Sweden in Jönköping with whom further cooperation has been hold. The aim is to compare building methods and building materials in Sweden, Finland and Germany for further inspiration for Peab?s own market.BackgroundThe development of the construction industry develops new materials and methods to the market which has been forced by shorter construction times and the environment aspect. To pursue the development, further knowledge exchange should exist between the countries.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

AbstractThe aim of the present study was to investigate what kind of factors contributed to motivate a group of nurses at a nursing home in western Sweden to to perform their work. Furthermore, the authors wanted to investigate whether the staff nurses felt that the leader helped to increase or reduce the perceived motivation to perform such work, and the way in which staff nurses perceived their relationship to the leader. The study is based on Herzberg's (1959) two-factor theory, Hackman and Oldham's (1980) work designs theory and Leader-member exchange (LMX) theory, and those theories are the basis of the study's structure. The study was of a qualitative property, interviews were conducted with seven nurses and was structured, the questions concerned their subjective experience of motivating factors in their everyday work. The results of this study demonstrated that respondents experienced confirmation, the meaningfulness of the work, work colleagues, beneficiaries of care and residents' families as contributing factors to motivate them in their daily work.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

Studien undersöker förekomsten av brukarinflytande vid implementeringen av det första sprututbytet i Stockholms län. I studien ges en bakgrund till Sveriges narkotikapolitik och hur dess utvecklingen har sett ut från 70- talet fram till idag. I bakgrunden till studien presenteras ett governace-perspektiv på brukarinflytande och de deliberativa processer där brukarinflytande är en naturlig del av policyprocessen.Syftet med studien är undersöka förekomsten av brukarinflytande i implementeringsdelen av den besluts- policyprocess som ledde fram till sprututbytets öppnande i april 2013.Studiens teoretisk ramverk består av teorier som ifrågasätter givenheten i governance-synsättet på brukarinflytande genom hänvisning till svårigheter med aktörskap och risken med konstruerat brukarinflytande.Forskningsstrategin som studien utgår ifrån är intervjuer med utvalda respondenter som har varit delaktiga vid implementeringen av sprututbytet samt brukarorganisationer som representerar och företräder sprututbytets målgrupp.Resultatet av studien visar på en svag förekomst av brukarinflytande vid implementeringen av sprututbytet. Det brukarinflytande som kan anses har förekommit har varit på en individuell nivå och icke-formaliserat.I analysen presenteras tre möjlig förklaringar till den svaga förekomsten av brukarinflytande vid implementeringen av sprututbytet samt en analys om svårigheter med aktörskap vid implementeringen kopplat till studiens teoretiska ramverk..

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.