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.

SammanfattningSyftet med föreliggande systematiska litteraturstudie var att undersöka om ingreppet total abdominal hysterektomi (TAH) påverkade kvinnors sexualitet. Ett andra syfte var att granska huruvida kvinnors psykiska välmående förändrades efter operationen. För att klarlägga problemen insamlades artiklar via databaserna Blackwell Synergy, CINAHL, Elin och Pubmed. Sammanlagt 18 artiklar bedömdes med granskningsmodeller utarbetade efter bedömningsmallar av Forsberg och Wengström (2003) för artiklar med kvantitativ respektive kvalitativ ansats. Inalles 13 artiklar bedömdes såsom godkända (G) och 5 artiklar såsom väl godkända (VG).

Abstract (in English)The work that lead to a CE- marking and the creation of a total drawing foundation on an existing machine carried out on the company Polytec Composites Sweden AB in Ljungby. The company have design an machine that exist in six example that runs in the production. To be able to use the machine the company have to work out a CE-marking. The process that summed up all the document that needs for the machine to make a CE-marking. The documentation includes a total drawing over the machine and a risk analysis performed by a group employers on the company.

Titel: RIX-systemet och dess påverkan på finansinstitutens marknadsmaktFörfattare: Tom Douglas och Eric NarfströmHandledare: Evert KöstnerKurs: NEG300, kandidatuppsats Nationalekonomi fördjupningskurs, 15 hp, HT-2013Nyckelord: marknadsmakt, oligopol, räntabilitet, riksbanken, RIX-systemet, konkurrensSyfte: Denna studie syftar till att undersöka om det finns ett samband mellanmedlemskap i RIX-systemet och räntabilitet på eget kapital beträffande företag vilka är aktiva på den svenska finansmarknaden.Metod: I denna studie används både en kvantitativ och kvalitativ metod med insamling av kvantitativ sekundärdata från framförallt Svenska Bankföreningen. Kvalitativ data har främst hämtats från Riksbanken.Teori: Structure-conduct-performance paradigm (SCP) samt Porters femkraftsmodell ligger till grund för den teoretiska referensram som ligger till grund för studien att tillägga till detta används även konventionell konkurrensteori.Slutsats: Studien visar på att det föreligger ett statistiskt signifikant sambandmellan ett deltagande i RIX-systemet och räntabilitet på eget kapital. Title: The RIX-system and its impact on financial institutions market power.Author: Tom Douglas and Eric NarfströmAdvisor: Evert KöstnerCourse: NEG300, Bachelor thesis in Economics, 15 hp, fall 2013Keywords: Market power, oligopoly, return on investment, central bank, the RIX-system, competitionPurpose: This study aims to investigate whether there is a correlation betweena membership within the RIX-system and return on investment regarding companies with in the financial industry of Sweden.Method: In this study, both a quantitative and qualitative approach has been used. Regarding the collection of quantitative data, it has been retrieved mainly from Swedish Bankers' Association. Collection of qualitative data has been collected mainly from The Swedish central bank Riksbanken.Theory: Structure-conduct-performance paradigm (SCP) and Porters five-forces framework underpin the theoretical framework underlying the study.

Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.

This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

The aim of this study was to quantify the productivity and the costs of different harvesting systems (teams), containing harvesters equipped with accumulating harvester heads and forwarders, in first commercial thinnings were an integrated harvest of pulpwood and energy wood were performed. In the beginning the plan was to study and measure 20 sites before and after harvest. Due to storms during the summer of 2010, complete data could only be obtained from 8 of these 20 sites. Seven of these sites were privately owned and one was owned by UPM, all of the sites had been pre-commercially thinned. The mean stem density before harvest was 2578 stems per ha and the mean stem volume was 0.074 m3solid over bark.On average 1518 stems/ha was harvested.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.

Studien analyserar den svenska PR-byrån Studio Total, som använder sig av gerillamarknadsföringsmetoder för att synas i den svenska mediala debatten. Företaget har fått stort genomslag genom att delvis utföra fiktiva reklamkampanjer som svenska folket och omvärlden har tagit del av. Konceptet av att marknadsföra produkter och värderingar genom nyhetsjournalistiken har inneburit att allmänheten känt sig vilseledda. Studio Total har även klivit in på en politiska arena där de kontroversiella kampanjerna har blivit kritiskt ifrågasatta och negativt mottagna. Studien försöker förklara om en PR-byrå kan verka inom en kommersiell och ideell marknad.En kvalitativ intervju har utförts med en av Studio Totals grundare och en kvantitativ enkätundersökning gjordes för att erhålla mediestudenters attityder till företaget.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

I uppsatsen undersöktes hur elefterfrågan i svensk cellulosaindustri, med en given uppsättning produktionsfaktorer, påverkades av förändrade totalpriser på tyngre eldningsoljor. Partiella kortsiktiga och långsiktiga egenpris- och korspriselasticiteter skattades utifrån årliga tidseriedata mellan 1970 och 1998 från SCB och Energimyndigheten över elförbrukning och totala el- och oljepriser. Skattningen utfördes med hjälp av OLS och en dynamisk loglinjär efterfrågemodell för dels total elefterfrågan, dels efterfrågan på externproducerad el för given total elefterfrågan. Ekonomiska motiv kan förklara de flesta signifikanta skattningarnas tecknen och värden samt vissa skattningars insignifikans, varför använd modell och skattningsmetod tillfredsställande stödjer slutsatserna: total elefterfrågan påverkas obetydligt av oljeprisförändringar: kort- och långsiktig efterfrågan på externproducerad el påverkas betydligt mer - en procents höjning av totala oljepriset ökar kortsiktigt efterfrågan på externproducerad el med 0,13 procent. Höjda miljöskatter leder därmed till ökad efterfrågan på externproducerad el som, om genererad på ett miljöfarligt sätt, kan motverka miljöskattens syfte globalt sett.

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.

Aftercare is an important condition for the Care of Alcoholics and Drug Abuse Act (LVM) to be successful. According to the law, the municipals are responsible for the aftercare. We compared how three municipal in Skåne, Sweden, define and work with the aftercare after treatment under LVM. The study was based on nine qualitative interviews with social workers, division managers and politicians from each municipal. As a theoretical reference the theory of total institutions and empowerment theory were used.