This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

The followig paper is about students views of idividual development plans and how the individual student thinks that she or he can influence their own education..

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.

The purpose of this study was to investigate the relationship between locus of control and behavior in a work group. The investigation was performed using two methods, self-report and observation, which were used in order to provide a description of how the individuals experienced their own behavior in a group context as well as of how they actually could be observed to behave. The 31 participants were divided into five groups. During the procedure each group received a task, which was to be discussed and solved by the group members together. Observations were carried out using IPA.

Work is an important part of the lives of humans, fulfilling several functions; it establishes possibilities to interaction and to feeling as belonging to a context, it gives structure to time and space, creates common goals and it leads to a general well-being in individuals. For the well-being of employees it is essential with recuperation in a pleasant environment where you under relaxing and informal forms have a chance to interact with colleagues. The aim of this study was to investigate to which extent the employees of Tetra Pak Packaging Material AB at Tetra Pak in Lund experience that the informal communication during the coffee-break contributes to their well-being. The aim was also to distinguish if this potential well-being effects how the employees experience how work in general makes them feel. The hypothesis of the study is that the coffee-break effects the well-being in a positive way, and that it has a positive effect on how work in general makes the employees feel.

I have done a theoretical essay and to find out the answer to my questions I used literature study as my method. You can kind of say that I have used the literature as my empirical material, so my essay is in one way a qualitative study. I choose to have a social psychologist perspective to approach my questions. To answer the questions I have used a couple of researchers who a find relevant to answer my questions. I found Meads symbolic interactionism together with Goffmans theatremeatphor as an important theory to explain the social interaction.

In this study I have analysed the history of a forest belonging to Saxåhyttan in Värmland. The study area is 448 hectares and has been used by iron industry since the 16th century. A forest that has been used by man during at least 400 years should have few ecological values. This inventory however shows the opposite. The aim of the study is to interpret the history of the forest in the area, i. e.

This research aim was to examine the relationship between the choice of lunch dish, level of education, gender and age of the participants. The understanding of diet and it´s influence on health was also of interest to the research, as was cooking interest and travel habits. The goal was to demonstrate how these factors affect the adult individuals in their choice of lunch. A questionnaire was filled in by 99 guests in a chosen restaurant. The results show that many of these factors influence the choice of dish, especially those related to gender.

Background: Last year (2006) has been a year when the environmental issues figured more often in the media, and the environmental awareness among common people increased. Environmental climate reports have lately been on the headline all over the world. As a result of the increasing population in the world, it?s becoming more important to be aware of the environment. To do that, it is important to maximize the efficiency in the work with the environment.

This essay examines the limits of marketing strategies in the online casino industry, focusing on how data-driven and advanced marketing practices influence consumer behavior and contribute to problematic gambling consumption. By observing the online casino industry, the study identifies how companies use sophisticated data analysis methods and psychological techniques to attract and retain customers, raising significant ethical and social issues. The study highlights three key perspectives: the consumer's, the producer's, and the legislator's. From the consumer's perspective, it explores how various consumer behaviors, from responsible gambling to problematic overconsumption, are influenced by marketing and gaming experiences. This includes an analysis of how cognitive limitations and psychological biases can lead to irrational decisions and an increased risk of gambling addiction. From the producer's perspective, it examines how gambling companies use marketing strategies and technologies to increase profitability and what incentives they have to take social responsibility according to modern Corporate Social Responsibility (CSR) principles. It appears that companies do not see CSR as a business goal beyond the risk of current and future regulatory compliance requirements and policy changes. From the legislator's viewpoint, the current regulatory framework for the gambling industry is discussed, including the changes that occurred in 2019 when the special monopoly form we had in Sweden was transformed into a license market.

AbstractTitle:Course:Authors: Advisor: Keywords: Problem formulation:Purpose:Target Group:Theoretical perspectives: Methodology: ResultSwedish leaders abroad ? A qualitative study about culture ?s influence on Swedish leadersBachelor dissertation - Business Administration, LeadershipAmanda Elg and Carl-Johan SaltarskiIngemar WictorLeadership, culture, impact and adjustmentHow can Swedish leaders in multinational companies adjust their leadership to the national culture?The aim of our study is to investigate whether Swedish managers are affected by the differences in national culture that exists between Sweden and the country that they operate in. We want to explore if they adapt their leadership to the culture.Our study is directed towards a target audience of Swedish leaders and other interested parties who wants to increase the understanding of culture ?s influence on an international career and what is required of the leader to deal with the cultural clashes that may rise.We have focused on theories related to differences in national culture and how it can affect the leadership and the organization.The study is of the qualitative type with a deductive approach where the empirical materials are gathered through interviews.Our results demonstrate leaders implementation of culture and leadership to influence the leadership of the national culture in which they operate. We have seen how leaders are affected by the national culture and how the leader adapts to achieve a successful leadership.

The purpose of this thesis is to investigate and analyse factors that may have an influence and can affect a brand?s development and change over time. By doing this we want to clarify which factors it is important for a company to understand and gain control over.To find the answer to our thesis we have carried out six semi-structured interviews which all were of qualitative character. The reason why we chose to work with the qualitative methodology was mainly that we wanted to achieve a deeper knowledge about our choice of subject. The empiric data that we have gathered have been compared and combined with our theories and resulted in our analysis which made us gain a deeper understanding of our subject.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

ABSTRACTChlamydia and Chlamydophila are species of a family of bacteria (Chlamydiaceae) that cause a range of diseases, including conjunctivitis, in a variety of animals including pigs and humans. Some species cause zoonotic disease. This study examined the occurrence of Chlamydiaceae in samples taken from the lower eyelid conjunctiva in pigs with and without conjunctivitis. The study was initiated based on a herd investigation aimed to examine the experienced increase of conjunctivitis in some finisher herds. This study was conducted as a case-control study, by collecting samples from 62 case pigs (16-26 weeks old) and an equal number of controls, from three herds in Uppland, Sweden.