This essay is a qualitative study of the Swedish joint-stock company Svenska Spel AB?s television commercial from 2008. The commercial is called ?Spela lagom - When I grow up?, and is meant to serve as an informational commercial about being underaged in situations regarding gambling. Using semiotics and rhetoric?s, we are analyzing how elements seen in the commerical affects the rhetorical situation the clip is bound to; how the marketing is done to enhance Svenska Spel?s brand; and what strategies are used to make sure the public service announcements regarding persons involved with underage gambling gets acceptance.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

This thesis describes teh solution of two problems regarding safety on powered lawnmowers; protectning the users from injury when using the lawnmower in slopes, and when cleaning the cutting blade.The task was carried out through initial studies on a representative lawnmower. A generation of ideas followed with an evaluation to select the best solution. The winning concept was further developed to reach acceptable performance. The word resulted in a functioning prototype utilising an original way of detecting inclinations without incorrect signals. It c an serve as a platform for further development into a product.The work gives insightful experience of solving real-world problems, and especially to deal with situations where several variables and their effects are unknownPlease note that several parts of the work are confidential, and have therefore been removed from the thesis..

One way of signalling commands to the horse during riding is through applying tension on the reins to create bit pressure in the horse?s mouth (Terada et al., 2006; Clayton et al., 2011). The skilfulness of the rider in using the hands when applying bit pressure has consequences both for the horse?s performance and welfare (Manfredi et al., 2010). At the trot there are large vertical deviations of the horse?s body which the rider must adjust and adapt to (Terada et al., 2006) and an unsteady hand due to inability to follow the horse?s movement can be a source of discomfort and conflict behaviour in the horse (Heleski et al., 2009).

Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.Resultat: De båda målstyrningssystemen är mycket lika.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

The objectives of this study was to (1) examine Swedish professional bowlers understanding of imagery (2) their experience in imagery (3) see if there was interest in improved use of imagery within bowling. Twelve professional bowling players (M = 30.42), all male, took part in the study. Six of the players were ranked among the best in the world. The instrument that was used was The Individual Profile of Imagery Experiences in Sport (IPIES, Weibull 2008). The result showed that eleven of twelve use imagery within bowling.

The goal of this study is to examine how the market reacts when information about the exchange of a CEO becomes public. It also examines factors such as gender and whether the departure was voluntary or not, discerning if the market behaves differently concerning any of these aspects.To achieve this, the study was performed using an event study. The selection consisted of 48 companies on the Stockholm Stock Exchange, who had during the years 2005 to 2008 underwent a change in leading management. These units were submitted to hypothesis tests, to determine if an abnormal return was attained during the event window. The tests were performed on the units as a whole, and divided up after gender and whether the departure was voluntary or not.The results of the study show no statistically significant abnormal return caused by the announcement of a CEO exchange.

The aim of this study was to examine if it was possible to improve fitness and strength in young ice hockey players with help of a training programme based on functional training and aerobic training. The training programme was performed on Halmstad Hockey U-16 team where 17 boys participated in the study. We performed the training in a period of sex weeks with three training occasions each week. These consisted of two functional training sessions and one fitness session. In the beginning we emphasized the importance of a correct performance and technique.

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.

The aim of my examination work was to compare and research how russian respective swedish teachers make use of educational aesthetic methods such as drawing, drama, music and dance in the teaching of core school subjects ? mathematics and swedish respective russian languages. The aim of this work was to find out which of these methods are used by pedagogues in the process of education and on what level are they integrated into the theoretical pedagogic work. The point was to also analyse the regulation documents used as pedagogical base in schools i've been doing my survey in. This was done to partly find out what arts perspective is given in the curriculum and partly to see what pieces of it are reflected in the process of education.

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.