The purpose of this study is to investigate librarian?s opinions concerning literature with state supported distribution and how to mediate and market these in the library. The types of mediation and marketing that have been studied are positioning, labeling and oral mediation.The study is qualitative with interviews at seven main public libraries in central Sweden. The respondents of the study were responsible for the literature with state supported distribution within the library.The study is based on a theoretical frame of reference containing theories from Jofrid Karner Smidt, regarding librarian?s mediation in libraries, and François Colbert?s theory on marketing planning for arts and culture.The results of our study showed that librarians have both positive and negative opinions when it comes to the literature with state supported distribution.

I studien testades 35 psykoterapeutstudenter för att undersöka sambandet mellan empati och förmågan att känna igen mikrouttryck. Empati mättes med självskattningsformuläret Interpersonal Reactivity Index vars subskalor mätte följande aspekter av empati: perspektivtagande, fantasi, empatisk omsorg samt personlig oro. Förmåga att känna igen mikrouttryck testades med Micro Expression Training Tool. Resultatet visade ett signifikant positivt samband mellan empati och förmåga att känna igen mikrouttryck. Signifikant positivt samband fanns även mellan subskalan perspektivtagande och förmåga att känna igen mikrouttryck, medan subskalorna fantasi, empatisk omsorg samt personlig oro inte korrelerade med förmåga att känna igen mikrouttryck.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Inbreeding, the mating of related individuals, has been the one dominating breeding strategy for dog breeders during the last 200 years. However, its negative effects on fer-tility and other fitness traits, a phenomenon called inbreeding depression, have been ignored in the quest of perfect unity in conformation or performance. The purpose of this study was to test the hypotheses that litter size is reduced as a consequence of in-breeding, affected by both the inbreeding coefficient of the dam and the litter and that a rapid increase in the inbreeding coefficient affects litter size more than a slower rate. Data were collected from the Swedish Kennel Club registry of origin. Breeds included in the study were the Bernese Mountain Dog, the Cocker Spaniel, the Golden Retriever, the Rottweiler and the West Highland White Terrier.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.

Genom webbaserade enkäter har data insamlats för att undersöka huruvida det finns en korrelation med de olika personlighetsdragen inom The Big Five och olika dimensioner av prosocialt beteende. Till detta utformades en enkät genom sammanslagning av Ten Item Personality Inventory (TIPI) och Prosocial Tendency Measure (PTM), där index togs ut för alla olika dimensioner. Respondenter rekryterats genom ett tillgänglighetsurval (N= 79, varav 24 stycken män, M= 39,6 år, SD= 13.6, 55 stycken kvinnor, M= 40.1 år, SD= 13.6 ). Totalt av urvalet var 13,8 procent uppvuxna i en storstad, 28,8 procent uppvuxna i småstad och 57,5 procent inom landsbygd. Inom urvalet hade 10 procent en grundskoleutbildning, 38,8 procent gymnasieutbildning, och 51,3 högskole- eller universitetsutbildning.

Har ni någon bra kärleksroman? : en studie av indexering av skönlitteratur vid stadsbiblioteken i Malmö och Mölndal. Have you got a good love story? : a study of fiction indexing at the public libraries of Malmö and Mölndal.The thesis analyses interviews with users of two Swedish public libraries to find aspectsof fiction important to users and consequently to be considered when indexing fiction.Descriptions of a novel by 50 users at each library are compared to the index terms usedfor these novels. For the analysis, the authors propose a model of their own based onAnnelise Mark Pejtesen's AMP system for fiction indexing.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

Uppsatsen har sitt ursprung i den aktuella diskussion i media som hävdat att svenska bolag inte använder sig av en tillräckligt hög skuldsättning. Författarna har avsett att testa om så verkligen är fallet, både utifrån antagandet att en optimal kapitalstruktur existerar och genom jämförelse med branschsnitt i USA. Vad beträffar framräknandet av den optimala kapitalstrukturen har två modeller använts, båda framtagna i enlighet med Aswath Damodarans teorier i ämnet. Den ena tar sin utgångspunkt i att minimera företagets WACC medan den andra utnyttjar en APV för att maximera bolagsvärdet. Jämförbara amerikanska branschsnitt har tagits från Aswath Damodarans hemsida.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

Fusarium graminearum is one of the most important pathogens on cereals and causes major crop losses around the world. The most cultivated cereal in Sweden is winter wheat. F. graminearum produces both sexual and asexual spores for dispersal. Multiple factors affect the production of these spores.