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).

The purpose of this literature study was to examine what kind of composition fermented liquidfeed can have, what a desired composition is and possible advantages and disadvantages onhealth and growth performance of the pig. A well fermented liquid feed is characterized by a lowpH (.

This essay investigates how teacher sees and uses mainstream movies as a teaching method. The main question approached is: How does teachers use feature films as a teaching method? Which movies are used and how does their working methods surrounding the movies look like? The purpose of the essay is to make the reader reflect over what influence mainstream media has over the historic knowledge of the students and how teachers use that for educational purposes. The business around historical film has grown over the years and is now a million dollar industry. The conclusion is that teachers mostly use feature films to provoke emotional reactions from the students.

The purpose of this thesis was to analyze conception and foaling results of Swedish warmblood and Standardbred trotters using breeding statistics during the years 2000-2006. Key issues in this thesis were: Have the conception and foaling results of stallions changed during the period 2000-2006? What is the effect of the use of various breeding methods? Is testicle size correlated with conception and foaling results? How important are age, breed and level of inbreeding of the stallion for conception and foaling results? Breeding statistics were available for 537 Swedish Warmblood stallions and 305 Standardbred trotter stallions. To be included in the analyses, a stallion must have mated at least ten mares in total over the period 2000-2006. This criterion was met by 313 Swedish Warmblood stallions and 272 Standardbred trotter stallions.

Erythropoiesis is a complex and carefully controlled process which is mainly regulated by erythropoietin. Using flow cytometry cells in a blood sample can be analyzed one by one. ADVIA 2120 using flow cytometry for analysis of red blood cells (RBC) and reticulocytes. Red blood cell distribution width (RDW) is a component of the RBC method. RDW indicates size variation on erythrocytes and is measured as a percentage of the mean cell volume (MCV). By measuring the RDW anemia can be divided into makrocytic, microcytic or normocytic. Reticulocytes refract light more strongly than red blood cells because they contain some cellular debris. The number of reticulocytes in the peripheral blood reflects erythropoiesis in the bone marrow. The purpose of this project was that by approved methods to establish reference ranges for the parameters, RDW and reticulocyte counts.The individuals who participated in the study, n=124, were considered healthy and had varying ethnicity. Reference subjects had not donated blood the last six months and participation in the study was voluntary.The statistic evaluation includes examination of distribution, and reference ranges for both men and women were established using the 2.5:t and 97.5:t percentiles. The calculated reference interval for RDW was between 12.0 ? 14.3% and the calculated reference interval for reticulocytes was between 38.0 ? 112.8 x109 cells/L. The results showed a significant difference between males and females for the parameter reticulocytes was seen. The difference indicates that different reference ranges should be established for men and women (p<0,0001). No significant difference between males and females were seen for RDW (p=0,74) indicating that the same reference ranges can be used for both men and women. .

This thesis studies the Swedish advertising business as an actor in the national formation of Sweden. It argues that earlier research has ignored to see advertising businesses as possible forces of these formations. The essay investigates how this appears historically through collaboration with an informational organisation that had risen due to the Second World War and that was a part of the national defence. I can, by investigating a discussion that focused on this informational organisation and the advertising businesses relation to it, show how the business as an effect of a civic engagement expressed an interest to participate in the informational work. The thesis will also, through the pamphlet Om kriget kommer.

Globally, coastal ecosystems like mangrove forests, sea grass meadows and salt marshes are well known for their ability to capture and store atmospheric carbon effectively. In Sweden, there is still limited knowledge about local coastal ecosystems with similar functions, with alder swamp forests being an interesting example. Therefore, this study aimed to increase knowledge of the factors that can contribute to the potential carbon sequestering ability of alder swamps. Vegetation data and sediment samples were collected from a total of 37 sampling plots across four alder swamps in Bohusl?n on the Swedish west coast.

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

Reindeer husbandry and Forestry are both area related industries and will in big extent use the same lands. Conflicts often arise because of that the industries have different interests. Many of the activities done by the forestry influences the reindeer husbandry in an undesirable way, simultaneously as the reindeer husbandry activities can have negative consequences for the forestry. One such forestry activity is fertilization. It was during the 1960´s forest fertilization began to be practiced and the reason was that the increase in growth that the fertilization gave could be able to cover for the future shortage in wood many feared. During the 1970´s when the fertilizing activities were most intensive about 200 000 ha was fertilized annually.

Few scientific studies have studied the subject of longevity among horses over a longer period of time. The knowledge about the Swedish riding school horse population concerning injuries and diseases is insufficient. Generally speaking, riding school horses in Sweden have a more undiversified way to work and work more hours in the arena compared to privately owned horses that have more variety in their possible use. Statistical data from the insurance company Agria have shown that horses in riding schools and education facilities have 22 % higher risk to use their veterinary insurance and 79 % higher risk to be put down and use their life insurance, compared to horses in private care. To create an increased understanding for longevity is it important to have knowledge about the different causes of culling. The aim with this study is to increase the knowledge and enable problem solving within the subject of longevity, median length of life and causes of death.

The purpose of this study was to examine whether there was any connection between coping strategies; emotional and cognitive strategy and perceived level of stress among primary school teachers in primary and middle school. It was also investigated whether there was a difference between full-time and part-time employees and perceived level of stress. As a theoretical background Lazarus' transaction theory of stress was used as an explanation of mental stress, Lazarus coping strategies for stress and Karasek?s and Theorell?s model of psychosocial work environment was used to explain unhealthy at work. To measure coping we used Coping inventory resources and to measure the stress we used Percieved stress scale.

In this day of age there is no clear definition of what leadership is and exactly what it means. Though something that all existing definitions of leadership have in common is that, it is a process of influence where the leader exerts influence over their subordinates. The concept of leadership can at first glance be seen as a clear substance that is easy to understand. However, this is not the case when one delves into the subject and begins to realize that leadership is a complex concept which includes a variety of things. How to best exercise leadership is a divided perception that may be completely different, depending on whom you ask the leader or the follower.In this paper the aim is to explore the leadership within the company Lycamobile located in Sweden, with respect to management.

We live in a time where the influence of citizens is taking a larger role in the spatial planning. The Swedish laws, such as PBL, deals with matters of citizen participation which advocates that the youth should be included in the consultation circuit, but there is no directive given.  The report's purpose is to demonstrate methods for how to get the young people's influence included in the spatial planning, with a main focus on the ages between 13 and 21. On the base of literature and two case studies, the goal is to illustrate how to integrate young people through a meeting place in Jonkoping, Sweden. The report is structured along with an analysis based on the literature, two case studies from previous projects and discussions/interviews with young people from four selected areas in Jonkoping.  The case studies from Malmo and Gothenburg show how the cooperation between different participants can be organized during the planning and how to give the users a greater involvement. Based on literature and case studies, we carried out a field analysis of the four most segregated areas of Jonkoping; Osterangen, Oxnehaga, Ekhagen and Raslatt.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.