The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.

This paper is about our collective fascination for the social medium Instagram, and our lively discussions about why certain images may be more so-called "Liked" than others and why some individuals becomes more successfull on Instagram than others. Thanks to our own daily use of Instagram, the idea was born to study and look at how some individuals build their brand through this social medium. With social media new ways to construct and communicate images have appeared. Artists, celebrities and companies use media as a channel for communication and marketing. In our study, we focus on the use of Instagram for marketing purposes by Rachel Brathen, one of the worlds most well-known yogainstructors.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The SMEs’ internationalization strategy—Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study. The primary information sources are the interviews with key-persons in internationalization process of SMEs Methodology: The literature review in this study concerns areas of SMEs’ motives for internationalization, foreign market entry mode approaches and influence of internal & external factors.

Internet - and the website - has developed into an essential key for the relationship between enterprises and its customers. Today, a website might be the first or only impression a customer gets of a company. With this in mind we have focused our study on customer evaluations on websites. Social presence and its impact on people have so far mostly been given attention in the research of behavior in physical environments. However, in the electronic marketplace this has so far been overlooked, which is why our aim is to study how the presence of visitors impacts other visitors on the same website.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Small hydropower plants have been an important source for electricity for many years. During the 70?s the general thought was that nuclear was the future. Around 2000 small waterpower plants were shut down. It wasn?t profitable to invest in.

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

The aim of the project was to develop a method to investigate differences in adhesion of microorganisms to materials that contains lignocellulose. The method was tested on a gram-positive (Micrococcus lutea) and one gram-negative (E-coliJM109) bacteria.The study was begun by cultivation of the two microorganisms. The cultivation was done to calculate the generation times of the bacteria and to obtain growth curves. Cells from these cultivations were also frozen (-70ºC) and later used for inoculation.At STFI-Packforsk AB the total charge on the mass was measured and later a conductivity titration on the mass was executed as well, all to find out more about the different properties of the mass. Properties that in a later part of this study could possibly be linked to the adhesion of cells to the pulp.

This essay is about the use of narrative in video games, and the discussion surrounding it. For years ludologists (game researchers) and narratologists (narrativity researchers) have been arguing about how to analyze narrativity in games. While ludologists have chosen to see games as a product by itself, and therefore something to be analyzed separately, narratologists instead see games as a narrative medium alongside film, theater and books. This essay starts by taking a look at the arguments from both sides, and then introduces three questions regarding narrative in games, and how this phenomenon has changed over the past 13 years. To answer these questions, five case studies are carried out, analyzing games with the help of a new framework built on narrative theory.

The construction industry has been heavily criticized in the past few years for its development of productivity compared to the manufacturing industry. In 2009 the Social Care Center developed a report that treated och criticized different errors within the construction industry. For instance competence, construction errors and performance had showned bad results which had to be improved. A common sentence within the building industry is that ?every project is unique?. Today it?s common for a construction company to have costs for material and services which exceeds two-thirds of the total cost.