Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Humor är en viktig beståndsdel i människans liv och uppstår ofta spontant utan närmare eftertanke i möten med andra. Syftet med denna litteraturstudie var att beskriva humorns betydelse i omvårdnadsrelationen mellan sjuksköterska och patient. Studien baserades på internationella vetenskapliga artiklar från år 1996 till år 2003. Kvalitativ innehållsanalys användes för att analysera de 13 utvalda artiklarna. Analysen resulterade i tre kategorier som visade att humor har stor betydelse som copingstrategi vid försämrad hälsa, underlättar kommunikation och skapandet av relationer.

This Diploma work investigates internal air ventilated crawl-space in respect to construction and damp. The Diploma work assumes from a general description of crawl-space and general dump problems in ground construction. An internal air ventilated crawl-space is a construction where you take the ventilation air from the building and bring it down to the crawl-space and lets the air circulate before it passes through a retaining aggregate on the way out from the crawl-space. In this matter you get a worm space under the building and a lot less dump problems in form of · Ground damp · Build damp The ground dump reduces through draining around the building, different layer of gravel between the ground and the building and ventilation of the crawl- space. The build dump reduces through ventilation of the crawl-space as fast as possible.

Organic Light Emitting Displays (OLEDs) are a new type of thin emissive displays predicted to possess superior properties to existing techniques e.g. Liquid Crystal Display (LCD). The main advantages are low power consumption and a thin display structure. This report contains an explanation of the emissive OLED technology, its functionality and the physics of the organic layer structure in an OLED. The technology is described with respect to the two classes of organic materials used in displays, small molecules and conjugated polymers.

This essay discusses and evaluates the international currency market in regards to efficiency. To prove the theory that, the difference between expected and actual exchange rates is explained by the difference in expected and actual interest rates and the difference in expected and actual inflation between countries, a model was developed. This model was inspired by the paper of Sebastian Edwards (1982), and is based on three theories; UIP, IS/LM and the Efficient Markets Hypothesis. The model uses 16 regressions estimated from three pairs of curriencies: $/SEK, £/SEK and ?/SEK.

This thesis investigates the dynamics of the relationship between a leader and the followers within a chosen organization. The research on leadership has generally been focused on the leader, and consequently treating the followers like passive subordinates. We pursue a more multidimensional view of the subject, meaning that leadership descends from an interaction between leaders and followers, which makes it relevant to study the dynamics of the relationship from both perspectives. We chose to do a qualitative case study on a middle- and preschool which has won a price for being an ideal place to work at. This price peaked our interest to investigate why the relationships are highly functional in this particular organization.

The purpose of this essay was a follow-up of four female drug abusers with several mental problems ten years after my initial meeting with them at Korsaröds Behandlingshem. Using a qualitative method and interviews with the women, knowledge was obtained regarding their current vital conditions and their subjective experiences of the treatment at Korsaröd. Their perspective on the ethical as well as their desired relationship with staff within social services was also accounted for. When contacted the women lived a content and drug free life in their own flats. The women stayed at Korsaröd approximately five years, and they said that without the treatment they would not be alive today.

Skiascopy, also called retinoscopy, is a method for determining the refractive power of the eye. There are only a few, old studies made on equine refraction. The aim of this study was to investigate the refractive power in a population of Swedish horses. The study consists of a review of relevant studies done on animals and an experimental part where the refractive power of 93 horses of different age, breed and usage was examined. A pilot study of 12 horses was performed regarding the importance of cycloplegia when doing skiascopy on horses. The results of the pilot study show no significant difference in the skiascopy results between the group before and after cycloplegia were induced. Consequently, there is no need of inducing cycloplegia before doing skiascopy in adult horses. The study shows that horses usually were emmetropic (normally sighted) with minor deviations toward myopia or hyperopia.

Young men who commit sexual abuse is a complex topic. This study is based on litterature on the subject and the material is processed through a qualitative content analysis. The study aims to study how the litterature describes the reasons why young men commit sexual abuse. It also aims to explore what is described to be effective treatment of young men who committed sexual abuse. The study found that most of the young men who commit sexual abuse comes from families where violence and psycohological abuse occurs. Many have themselves been victims of sexual abuse.

According to the Swedish curriculum the education should establish respect for human rights and democratic values (Skolverket, 2011, s.7). The purpose of this study is to investigate how five first grade teachers understand the democracy education and how they practice it in reality. I have, based on the purpose of this study issued following questions:What is the teachers interpretation of the democracy education? How does the teachers work with democracy in practice?What difficulties does the teachers see with the democracy education?This study is made through a qualitative method based on interviews with five teachers. The results show that the teachers at both schools, despite the different definitions of the concept of democracy, yet interprets democracy education relatively equal.

Citizen participation is fundamental in place analysis, where the aim is to define the sites specific character and identity. The local citizens know the village better than anyone else since they lead their daily life in the environment. I have in cooperation with Sala municipality suggested guidelines on how to involve the local people in dialogue during place analysis. The target was to involve and enthuse as many people as possible with relatively small resources in time and money. The suggested methodology was tried out in a place analysis of Västerfärnebo, a community with about 3 000 inhabitants of which 500 live in the main village.

This thesis deals with the Jewish motifs of the medieval mural paintings in Denmark and Sweden; the presences of the motifs are of interest considering that no Jews were allowed entry into Scandinavia at the time. The purpose of the thesis is to study the Europeaninfluences in the medieval depiction of Jews and Judaism in the Danish and Swedish churches and the purpose for the production of the paintings. To this end, the Danish and Swedish mural paintings ? as well as the medieval texts and motifs of Jews and Judaismthat were used as source material ? are studied with respect to the attitudes conveyed. The Danish and Swedish mural paintings are unevenly distributed both within the groups of motifs as wells as its chronological and geographical spread.

With increasing wine consumption and a growing assortment at available to Swedish consumers, there is an interest in understanding the decision making process of Swedish wine consumers. In this thesis the expert phenomenon is studied with respect to wine through wine critic reliability: grading objectivity, understanding the process of wine criticism and possible critic influence on consumer behavior. Two studies were performed; a qualitative in-depth session of interviews with industry connoisseurs and a quantitative analysis of 589 online wine reviews. Our results indicate that wine reviews are highly subjective and defy prediction through analysis of external variables. Critics are likely to judge differently based on what information they have at hand, suggesting that expectations affect grading.

This study examined parenting in relation to ADHD. The key point of the study was to let parents who experience an ADHD diagnosis share their view on parenting. The research required a comprehensive literature search, partly to examine earlier research in the particular field but also to gather information on parenting. One focus group interview and three semi structured interviews were used to gather relevant information. Informants were recruited from a project for individuals with neuropsychiatric disabilities.

AbstractMy aim for this study is to examine what the parent?s of the children attending pre-schoolwants to be a part of, by examining the parent?s description of the performance review andwhat their experience from them was. This study is based on earlier research and literature,which describes the pre-schools activities, how they work and the documented goals they tryto accomplish. I also did eight interviews with parents from two municipalities, which I theninterpreted based on my experience and understanding. The interviews focused on theparent?s description of their experience of how much influence on the work in their child'spre-school.