The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Today around 28 000 women originally from countries where FGM is practised, are living in Sweden. Many of them are at childbearing age which means that knowledge about FGM and its consequences is of outmost importance during delivery. The aim of this study is to describe current research on how to manage the delivery, regarding deinfibulation and the following stitching as well as the risk of complications when the labouring woman is mutilated. This review of literature is based on 12 scientific articles published between years 1989 ? 2005.

Question:"Does the market possess perfect information as the efficient market hypothesis says?""Is there any significant relationship between the abnormal stock return on the ex ? day and the dividend?" Purpose: The purpose of this study is to enlighten and find understanding about stock return versus dividend on the ex ? day and try to figure out if abnormal returns occur on the portfolio during dividends.Methodology:The study was based in a quantitative nature and was derived with an event study and a hypothesis testing. The authors investigated the thirty most traded shares on the Stockholm stock exchange during a period of five years (2005 ? 2009). They were analyzed during a total of nine days; the estimation window was set to sixty days.

This paper deals with the opportunities for the technique of condensation, for wood fired household heaters, on the Swedish market. In this project the condenser is preceded by a scrubber and both energy exchange and separation of unburnt particles have been studied. The facility studied is connected to a wood stove at 30 kW. The tests would show that the effect from the stove never reached above 16 kW. This might be a result of the low temperature of the water going into the stove, from the condenser. In addition to this the wood was not of highest quality and the stove could have needed some maintenance before the tests.

This study deals with the Swedish public library in our changeable time. New technology, an altered media situation with a growing digitalization, globalization and a society focusing on the individual and the market have put the public library in a new, indistinct position. It is described as facing an identity crisis. The aim of this thesis is to, by interviewing a group of young people ages 15-16, find out what the public library is for this user group and what it ought to be according to them. How do they value the services provided by the public library? Are there services they miss? The thesis also aims at relating the opinions of the young people to earlier research.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Denna studie har genomförts med hjälp av kvalitativa intervjuer med syftet att utföra en diskursanalys på hur deltagare och anställda talar om projektet Korta vägen i Uppsala.Korta vägen är ett arbetsmarknadspolitiskt projekt som syftar till att få ut utländska akademiker i arbetslivet.Våra informanter bestod av anställda inom projektet samt deltagare som nyligen fullgjort sin utbildning i Korta vägen.Frågeställningarna har varit hur deltagare och anställda talar om projektet och vilka diskurser som används och reproduceras via talet.I vårt resultat redogör vi för åtta olika diskurser som vi har kunnat urskilja utifrån vårt empiriska material. Diskurserna berör kultur, språk, nätverk, pedagogik, samhällsekonomi, praktik samt terapeutiska relationer. Resultatet visar även hur majoriteten av diskurserna går att koppla till svenskhet samt vilken betydelse svenskhet har för människors möjligheter på den svenska arbetsmarknaden.Slutligen problematiserar vi hur en exkludering på den svenska arbetsmarknaden finns inbäddad i vår samhällsstruktur, och hur vi omedvetet upprätthåller och reproducerar denna. Problematiseringen har gjorts med diskursanalytiska teorier av Foucault, Derrida och Berger och Luckmann..

The purpose of this study was to describe and analyse the living situation of children who practiced Muay thai at two different Muay thai schools in Thailand. The metod I chose was participation studies with the compliment of open interviews. My main questions were to see if and how the children were affected physically and mentally by the training and possible matches. I also wanted to see if Muay thai practiced by children could be considered child labour, reasons why the children did Muay thai and what opportunities Muay thai gave the children in other parts of their lives.My conclusions were that the training gave the children an overall god physical status, and did not affect the children in any direct negative physical way. Mentally the main affect on the children in training were the stress of not being allowed to eat before matches.

The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership.

The aim of this paper is to investigate how teachers in Swedish schools abroad reason about their work developing the Swedish language as the students live in a non-Swedish speaking country although going to a Swedish school. Furthermore the study intends to examine the teachers' attitudes towards the impact the Swedish language has upon the school. Research questions:What thoughts do the teachers signify in reference to the language development of the students?How do the teachers reason about the role of the Swedish language in the school?In order to answer these questions, qualitative measures has been used in terms of observations and interviews. The study is based upon a social constructivist perspective with the idea that reality is socially constructed.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

The object of this essay is to discuss the relationship between the definition of the concept of gender equality and attitudes towards gender equality and their consequences for gender equality measures. The point of departure is feminist political theory and interviews about attitudes towards gender equality at a department at the University of Linköping. The conclusions of this study is that there are a wide range of definitions and attitudes, and these conceptions are not necessarily the same as those being pointed out in the official gender equality policy at the University of Linköping. In this study the opinions of measures for gender equality among the interviewed are widely spread. Some finding Swedish men and women already being equal and therefore there is no need for measures, since this would result in discrimination of men since women would gain advantages from being women.

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.

I will write about product placement in film from a Swedish point of view. This entails writing about Swedish films with different types of product placements, not only how they are done but also discuss how they succeed from a sales perspective. In my earlier work I have written about the product placement of watches. In this thesis I focus on the film series about the Swedish agent Carl Hamilton, since here you can see how Swedish film has developed during the past 30 years with regard to product placements. Both world politics and the concrete placements are illustrated in a clear way.