There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Studiens syfte: Vårt syfte är att med hjälp av en enkätundersökning och etablerade motivationsteorier ta reda på vad som motiverar konsumenter inför ett bostadsköp.Metod: Vi har använt oss av en kvantitativ metod och informationen har samlats in med hjälp av en elektronisk enkätundersökning för att sedan kopplas till Self Determination Theory (SDT).Resultat & slutsats: Resultatet analyserades med hjälp av statistikprogrammet SPSS. Faktoranalysen resulterade i 13 faktorer, vilket slutligen gav en bild av 6 olika typer av konsumenter som alla motiveras på olika sätt.Förslag till fortsatt forskning: SDT skulle kunna användas på fler konsumentområden såsom upplevelser, resor eller för att ta reda på varför vi köper olika typer av varor.Uppsatsens bidrag: Vårt examensarbete har bidragit med att identifiera de motiv som driver oss till bostadsköp. Studien har visat att SDT kan vara ett lämpligt verktyg för framtidens fastighetsmäklare och att resultatet kan vara användbart i fastighetsmäklarrollen. .

Through an examination on a Telemarketing company this paper aim to investigate which relations there is between the level of motivation and performance and how these are related to the factors that are included in Herzbergs two-factor-theory.In this essay we have been using a questionnaire and interview. We have also been able to collect statistics on employees from the Telemarketing company we examine. On the basis of these data we have analyzed which relations there is.The examination shows on relations who mean that the factors Performance and Acknowledgement are the ones that affect the motivation the most, and therefore the level of Performance. The rest of the Motivation factors don?t show any clear relations.

The purpose of the essay was to investigate the way four different educators, at a pre-school with a bilingual profile, work towards strengthening the children?s bilingualism as well as their identity. The research questions concern which guidelines are being used, the educators perceptions concerning children?s bi- and multilingualism and in what way they believe that their pre-school distinguishes itself from others.Qualitative individual interviews and observations were conducted and the empirical data was analyzed using a theoretical framework, constructed of theories concerning language development, ethnicity and identity.The result presented in the study shows that the pre-school not only follows the national curriculum but also their own guideline. The guideline states that there should be both Spanish- and Swedish speaking personnel and that they are ?responsible? for the education in their own language.

Uppsatsen utgo?r en analys av utvalda delar av den tyska o?versa?ttningen av guideboken Pa? fja?lltur: Sarek av Claes Grundsten. Fokus i analysen ligger pa? o?versa?ttningen av termer och bildspra?k. Syftet med analysen var att underso?ka hur o?versa?ttaren pa? tyska har a?tergett naturbeskrivningarna som speglas i termerna och bildspra?ket, och hur denna a?tergivning pa?verkar la?sarens uppfattning av boken.

AbstractThe purpose of this study is to answer the following questions regarding confirmation: In what ways do children seek confirmation in preschool? What are children confirmed for and how do they react to the confirmation? How is confirmation used by teachers? What do children want to receive confirmation for?The starting point for this study is based on the unique theories of Skinner, Maslow and Bronfenbrenner. The main focus with regard to Skinner?s theory (in this study) lies in reinforcement. In Maslow?s theory, the concentration is on hierarchy of needs while in Bronfenbrenner?s theory, the study centers upon interaction.

Den här masteruppsatsen består av fyra delar: en nyöversättning från engelska till svenska av ett utdrag ur Charlotte Brontës roman Shirley (1849), en översättningskommentar som går igenom ett antal problemområden, en språklig undersökning samt ett avsnitt om nyöversättning.Den språkliga undersökningen utgörs av en jämförelse mellan användningen av pronominella adverb i uppsatsens översättning av Shirley och i den äldre svenska översättningen från 1854. Studien fokuserar på adverb med förleden där- och var-.Nyöversättningsavsnittet består av en sammanställning av forskningsläget, erfarenheter från nyöversättningen av Shirley samt intervjuer med översättarna Kerstin Gustafsson och Gun-Britt Sundström. I avsnittet redogörs för förlagens, översättarnas och mottagarnas perspektiv på nyöversättning. Dessutom behandlas hur begreppen ?foreignization? och ?domestication? kan appliceras på nyöversättningar samt hur källtexten och dess nya och gamla översättningar påverkar varandra..

This master thesis was made to describe how sales organisations are constructed in Sweden within an industry with almost every sales situation as a new task selling, and where almost every selling is over one million Skr. One of these industries is the homebuilding industry with companies that manufacturers prefabricated houses and semi-fixed manufactured homes in Sweden. The pre-studies where made by using the Internet, intervjues and theory studies to construct a conceptual framework. The sales organisation was conceptualized to be able to measure: salesman, sales leader, improved skills, communication, reported information, compensation and company targets. This conceptualisation and operationalisation lead to a survey that captured organisations within the homebuilding industry in Sweden.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

År 2011 uppgick antalet personer som suiciderat i Sverige till 1387. Studier visar att den suicidbenägna patientens första kontakt med sjukvården är avgörande för hur det kommande vårdförloppet kommer att utvecklas. Ambulanspersonal är en av många yrkesgrupper som möter suicidbenägna patienter. Studier visar även på att om patienten möts av dåliga attityder så kan det medföra negativa konsekvenser för patienten. Syftet med studien var att översätta, re översätta och validera en engelsk enkät: the Suicide Behavior Attitude Questionnaire (SBAQ): för användning i den svenska ambulanssjukvården.

Studien har syftat till att skapa förståelse för hur verkligheten kan upplevas för personer som identifierar sig som homosexuella, bisexuella, transpersoner och/eller queer (H/B/T/Q), idag i Sverige. Vi hade en explorativ ansats utifrån detta syfte och använde oss av Grounded theory som kvalitativ metod för datainsamling och databearbetning. Vi intervjuade 11 H/B/T/Q-personer i Örebro, och vi fann ett antal centrala teman som var återkommande i intervjuberättelserna. Dessa handlade om hur sociala interaktioner med omgivningen påverkade den egna processen mot ett öppet liv som H/B/T/Q-person eller ett mer dolt. Det framkom också att det fanns en koppling mellan öppenhet i detta avseende och psykiskt välbefinnande.

The purpose of this essay is to critically review three different contributions to the agency ? structure debate from a political science perspective. My opinon is that the agency ? structure debate is one of the main problems within the social science. The theories which I will examine are Lennart Berntsons theory from 1974, Lennart Lundquists from 1984 and Walter Carlsnaes from 1992.

Knowledge organization is perceived as a central, constituting activity defining the notion of libraries. Critique calling for a new theoretical foundation voiced by active researchers within library and information science concerning the current knowledge organization has been utilized as a point of departure. Specifications concerning a new theoretical foundation implied by these critiques are considered within this thesis and theory found in The Order of Things by Michel Foucault proposed as an alternative theory for understanding knowledge organization as a human science where meaning, value and representation, by which the ordering of things is possible, is acknowledged as a result of human activity and history. Thus meaning, value and representation must be perceived as dynamic. An example of implementation of the proposed theory has been achieved by the use of bibliometrics.

This essay is called In the head of Garibaldi ? a study about the portrayal of Garibaldi in biographies and focuses on the literary portrayal of Garibaldi in biographies published in the early 20th century and the early 21st century. The purpose of the essay is to describe the possible changes in the way of portraying Garibaldi in biographies and compare the portraying to the portrayal of Garibaldi that Garibaldi himself gives in the American translation of his memoirs, which were published in New York 1859.I have in this study used a constructivist approach with focus on the attributes, ideals and roles of Garibaldi. Research and thoughts from a wide field of science has been used, for example the works on nationalism by Elie Kedourie and Ernest Gellner. The thoughts on biographies as a scientific genre as described in the anthologies Att skriva människan (Ambjörnsson, Ringby & Åkerman red.) and Med livet som insats (Rosengren & Östling red.) has also been of the utmost importance of the study.The results of the study shows that there has been changes in the way of portraying Garibaldi in biographies, as showed in the more unbiased portrayals in the newer biographies.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.