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).

Animals can be ill and need veterinary care for many reasons. The conditions can be more or less emergent, some can even be life-threatening. When an animal is in a life-threatening condition you can save the animals life just by having the right equipment near-by and ready to be used. This literature-study help you, as an active working veterinary nurse, with which these conditions are that can show up in your emergency ward and what you should have near-by to give animals with acute life-threatening conditions the care they need. The author also looked at work tasks at the emergency ward and found out that in Sweden it is not defined who can and/or should execute them. Interviews were also done with nine of the largest small-animal hospitals in Sweden to compare the studies found with the Swedish emergency wards.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

In this project the focus has been on the system for recombination at Oskarshamn 2. The recombining systems have on several occasions switched paths due to low pressure before the last ejector that?s feeding the recombiner. Of the mentioned reason, events and several measuring points have been analyzed in this report since the installation of the recombining systems.In order to prove theories and demonstrate what may be the cause of this problem, we used heat balance calculations by the program Probera. Using the program, we can demonstrate that the catalytic process does not reach the desired temperature with the amount of combustible substance.

In this essay suggested pathogenesis of secondary hypertrophic osteoarthropathy (HOA) is reviewed. HOA, characterized by; periostitis, periosteal proliferation of tubular bones and arthritis can develop due to many different underlying diseases. The syndrome is most commonly seen with intra-thoracic malignancy or chronic pulmonary infections. HOA has previously mainly been described in humans and various domesticated species. More recently, through wildlife disease monitoring, cases have also been found among wild animals.

This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.

This thesis describes a method of measuring axial magnetic leakage flux in an operational hydropower generator. Axial magnetic leakage flux is the magnetic flux at the ends of a rotating generator, which goes through the stator parallel to the rotor axis. This flux can cause circulating currents in the stator iron, giving rise to losses, and can in the worst case overheat a generator, causing it to melt down. To measure the axial flux, and how it affects the generator temperature, a measurement system was constructed on behalf of Vattenfall. The system consists of search coil sensors and a signal-processing unit with amplifiers and active filtering.  To confirm the behaviour of the axial leakage flux and the functionality of the measurement system, a test installation was made.

As reptiles are becoming more common as patients in veterinary clinics, there is a need for creating new procedures regarding the care of exotic pets. The aim of this study was to develop a wound care routine adapted to reptiles, which can be used independently by a veterinary nurse due to the absence of prescription drugs or surgical techniques. The study was conducted by compiling the available research regarding wound care in reptiles, as well as research from related fields. The result indicates that polyurethane films and chlorhexidine-alcohol may advantageously be used on these patients. Hydrocolloid dressings and silver sulfadiazine dressings have adverse effects on wound healing and should not be used routinely in reptiles.

AimThis paper has come about because of the author's own experience as a project manager at FMV. In various projects, I have wondered if there is a link between the programs and processes that I have to use in my daily work. Are these programs effective for managing projects and follow-up.MethodIn order to examine whether it is efficiently using standard software, I have asked a number of projects manager at FMV to respond to a questionnaire, the method is qualitative.AbstractEfficient project management will require a set of tools for planning, monitoring and evaluating. Often there is a demand for a comprehensive range of enterprise software applications and business solutions combined to one business solution. A relevant question is if it is possible to use standard software, i.e.

This study aims to explore managers? experiences and perceived conditions for exercising leadership in both hybrid and physical work environments. The empirical material consists of eleven semi-structured interviews and four policy documents. The sample includes eleven managers, of whom six work in a physical environment and five in a hybrid setting. The study follows an inductive approach, where the interviews were first collected and later analyzed by identifying patterns and connecting them to theories on different leadership styles, monitoring, and trust.

Abstract In high voltage substations there is an increasing demand for computerized equipment, and automation of operation and supervision. The future primary equipment will provide the possibility to collect more information and to provide better control for improved effectiveness. Since ABB has got a large customer target, each product must be custom made to fulfil the customers (often from different countries) demands. Later these products will be configured by engineers who may not be familiar with the tools used at ABB. This is a very expensive and time consuming.

Användningen av GPS-teknik har på senare år tagit ett stort steg framåt. I dag finns den inbyggd i våra datormobiler som inte sällan rapporterar var vi befinner oss. I denna uppsats undersöks hur datormobilanvändare påverkas av datormobilens inbyggda GPS.Teknik utvecklas ständigt, det som var nytt i går kan kännas gammalt i dag. De senare åren har försäljningen av datormobiler expanderat kraftigt. I takt med detta har Internet blivit något som människor ständigt bär med sig.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

This thesis deals with information practices of first time parents. The term information practice covers topics ranging from the information a parent need and use, the information they actively seek for through to information attained through browsing, monitoring or simply being aware. Four problem areas have been formulated. What information do first time parents need? How do they get hold of information and how do they use it? What factors decide what sources they use? How do the first time parents validate the information they get? The following theoretical framework have been used; Marcia J Bates? model of information practice and Reijo Savolainen?s Mastery of Life theory.

To save energy it?s popular to build houses with low energy loss. In these houses the walls are keeping a lower temperature in the external side which leads to a higher relative humidity. In addition more material, such as wood studs, are used which means that there is more moisture to dry. More moisture in combination with higher relative humidity may pose a higher risk of microbial growth.