The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The aim of this master?s study is to examine the function of the public library in the local community at present. I have searched for the answers to the following questions: Which position has the public library in the local cultural policy? What characterizes each library and which are the priorities? What is the local profile of the public library? What cooperation partners does the public library have and what do they mean to the library? Does the public library intensify the local community in any way? To answer this, I have made three qualitative case studies. Interviews and collection of documents were carried out in three different communities.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

AbstractElderly people are going to be a growing number in Europe. Between one third are going to be 60 years or older at 2025. For Sweden the situation is going to be similar. A reduced muscle function could lead to complications for the individual to perform daily tasks and will lead to a higher rate for falling and getting bone fractures. The positive sides are that for men and women there are a possibility for maintaining physical function and strength even in older years.

I have always been told that form follows function. But does it have to be that way? I decided to see it  from another angle.Kinesics is a term form non verbal komunication. In my thesis project I have been working with body language in furniture.  I believe that furniture, just like us, has an expression and a character. We often tend to desccribe furniture with the same words as we describe people, for example: "A relaxed chair" or "a cocky table".

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

The purpose of this essay is to examine Swedish HR-managers who have either received, or been nominated for, the award ?HR-manager of the Year?. We investigate the managers? personalities, how they think about their own role and HR?s function in the organization, all in an environment that can be characterized by some skepticism towards HR. We find the HR-managers to be ?winners?; strong individuals that are confident, communicative, and driven.

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The thermal response of a borehole field is often described by non?dimensional response factors called gfunctions.The g?function was firstly generated as a numerical solution based on SBM (Superposition BoreholeModel). An analytical approach, the FLS (Finite Line Source), is also accepted for generating the g?function. In thiswork the potential to numerically produce g?functions is studied for circular borehole fields using the commercialsoftware COMSOL.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

With self-hypnosis as a method, I work with levels of consciousness in relation to practice. Focus lies in the relation between a language of materials and an inner experience. How do material expressions function as mediums of a spiritual matter between a beholder and me? The trance functions as a space for a spiritual contact/communication. Abstract images of crystalline glaze on ceramic tiles are direct results of these acts.

Syftet med uppsatsen var att undersöka och beskriva hur man arbeta med mentalisering/ reflektiv funktion i olika familjeterapeutiska metoder. Uppsatsen bygger på intervjuer med sex erfarna familjeterapeuter med olika inriktning som besvarar generella frågeställningar samt beskriver hur de skulle arbeta med ett kliniskt exempel.Resultatet visar att familjeterapeuterna, oavsett tidigare kännedom om begreppen tänker likartat kring mentalisering och reflektiv funktion i sitt kliniska arbete, och att alla utom en terapeut väljer snarlika förhållningssätt i arbetet med det kliniska exemplet. Slutsatsen är att mentalisering/reflektiv funktion är något som familjeterapeuterna ser som vägen till att skapa förändring och att familjeterapeutiska metoder kan användas för att arbeta med och förstärka mentalisering och reflektiv funktion.The purpose with this essay was to examine and describe how to work mentalizing and enhancing the reflective function with various family-therapeutic methods. The essay consists of interviews with six experienced family therapists with various orientations who answers general questions and describes how they would work with a clinical example.The essay concludes that the family therapists, regardless of previous knowledge of these concepts, think alike about mentalizing and reflective function in their clinical work. All except one also choose a similar approach in their work with the clinical example.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.