There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Insomnia is getting more prevalent with age, both because of natural changes in the sleep pattern and because of increased morbidity. It can cause dysfunctioning and sedation during the day. Therefore it is often treated with hypnotics. It is possible though that hypnotics can cause daytime sleepiness as well, not to mention increased risk of falling and fractures because of sedation and prolonged reaction time. Benzodiazepines and benzodiazepine related drugs, the subjects of this study, are commonly used as hypnotics.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

The purpose of this study was to examine the narrative skill of sixyear-olds in terms of macrostructure and cohesion, and its relation tonarrative content, auditory attention, auditory short-term memory and threemeasures of word retrieval. A group comparison of macrostructure andcohesion was also performed between children with and without epilepsy.The material consisted of audio recordings of 44 children (18 with epilepsyand 26 from a reference group) retelling the story Nelli-sagan (Holmberg &Sahlén, 2000). No correlation was found between content and macrostructureor cohesion, but several between the latter two. Auditory short-termmemory and word retrieval without pictures showed several correlationswith macrostructure as well as cohesion. No differences in macrostructure orcohesion were found between the children with epilepsy and the referencegroup.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

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.

AbstractIn my ambition to improve my writing and reflect upon the way I express myself I am, in this paper, going to study the purport of the term pathetic. I do this by inquiring what lexicon and dictionaries say about the term and by studying how the word can be used in present time. I apply the contemporary usage of the term pathetic to my own text and then adapt my text from how the term is used in our time. By doing this I clarify to myself how I look at my own literary style, what I want my writing to be like and how the progress in my composing is developing. According to the interpretations I have done, I find meanings like ?ridiculous? and meanings which have to do with strong emotions as well.

The project was performed at SiemensIndustry Drive Technologies with theobjective to provide actual values forthe energy savings potential withinSiemens scope of practice.In Sweden the electrical drives standfor about 30 % of the total electricityconsumption and about 60 % of theelectricity consumption within theindustry. During the pre-study phaseelectrical drives with pump applicationswere identified as large energy users.Because of this a case study at one ofSiemens customers, Stora Enso Fors wasperformed. The system that was evaluatedduring the case study was a throttledsystem with a centrifugal pump forpumping pulp.The results yielded that a saving ofover 50 % could be achieved by replacingthe throttle valve with a variable speeddrive, a frequency converter. Thepayback period was two years and twomonths and the present value for thetotal life cycle cost of the variablespeed system was 662.566 SEK lower thanfor the throttled system. As aconsequence, Stora Enso Fors is advisedto invest in a frequency converter forregulation of the system.The general conclusion is that a focuson system efficiency is the mostimportant factor in energy efficiencyprojects and that the system regulationmethod has a large impact on the overallsystem losses and hence its efficiency.Energy efficiency potential forthrottled systems with centrifugal pumpsis large and significant economicalsavings can be made through investmentswith short payback time..

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

This Master?s thesis is a comparative study of information retrieval results between three distinct search strategies in simulated automatic query expansion in a bibliographic database. Our purpose is to investigate which of the search strategies score the most effective precision and to what extent the same relevant documents are retrieved (overlapped). A thesaurus attached to the database is used to select appropriate descriptors for the baseline query formulations which subsequently are expanded with hierarchical relations. The search strategies are s1: A baseline query with two or three descriptors, s2: The baseline descriptors combined with at least one Narrower Term, s3: The baseline descriptors combined with Narrower Term and at least one Broader Term.

Abstract: This report covers primarily the work of documenting electromagnetic fields generated by one of the later parts in the electrical power distribution chain: The electrical substation, wherein 10 kV is transformed to 400 V for use by private consumers. Thus it is one of the most widespread and frequently occurring parts in the Swedish power grid and of particular interest, as electrical substations are found everywhere in populated areas, often in close vicinity to people and animals.The report deals with a number of formulated questions and/or hypothesis? stated at the onset of the work undertaken, theory that is relevant for the topics the report covers, the details of the field work undertaken and the following analysis of the readings, which in term provide answers for the questions stated in the beginning. It also covers what is the currently known short term and long term risks associated with electromagnetic fields in the power frequent spectrum and of varying intensity in the vicinity of humans.The analysis also provides recommendations and identifies several points to carefully consider when planning for new installations or replacements of some parts of existing installations.For enhanced reading comprehension there is, aside from sections with pictures and attached explanatory texts and templates, several graphs, one-line diagram and maps of the power grid among the appendixes to the rapport..

This essay is about the Swedish Royal Foundations and especially the culture foundations. The Swedish Royal Foundations in culture are four. I?ve also made a short background about Royal engagement through foundations in history. I?ve given examples on what Royals in Sweden have done in the past and what they do today.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.