Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

A new type of forest tree seedling, called mini seedling, has been developed by the University of Dalarna in Garpenberg, Sweden. Compared to traditional containerized seedlings that are grown for 1 ? 2 years, mini seedlings are grown for only 10 weeks. The mini seedlings are small, easily planted, cost effective, and reduce the amount of chemicals used in the nursery. Research has shown that mini seedlings tend to have higher overall survival rates than traditional container seedlings.

ABSTRACTTitle: Annoying television advertising - What is it about television (TV) commercials that are perceived as annoying and how does it affect the viewer?s purchasing behavior?Level: Final assignment for Bachelor Degree in Business AdministrationAuthors: Benny Berggren and Sofie ErenlöfSupervisor: Jonas KågströmDate: 2012 ? May Aim:Advertising can be found in many shapes and forms such as on: billboards, radio stations, public transport and of course on television. The last form of advertising is possibly one of the most effective and widely used methods of advertising due to the wide percentage of households with a TV in this technological age. One of the problems TV viewers have to face is the wide variety of TV advertisements which are repetitive and can be seen on numerous occasions throughout the day. This is only one of many factors that may cause irritation to the viewer if being executed wrong.

The problems caused by the current engine casing in aluminum for Volvo Buses Corp. are the mainfoundation for this degree project. Lack of maintenance combined with a construction poorlyadjusted for assembly has resulted in the fact that the engine casings rarely get reassembled whenthe service is completed.The degree project has mainly been following ?Olssons. F, Principkonstruktion, Compendium, Lund?and ?Olssons.

This thesis describes the genus Hemerocallis, the trading with daylily from hybridizer to seller with emphasis on the Swedish market. The first part describes the daylilies biology its botany, breeding, production, pests and diseases. Also the tobacco ringspot nepovirus recently confirmed in Sweden is described. Since the breeding of daylily is mainly done in Florida topics like hardiness and influence of the climate are included. The first part is mainly based on literature studies, but also interviews with growers and breeders from Sweden, USA, Holland and Germany.

Today?s electrical grid companies understand that better knowledge of and information about their grid can help realize a smart grid network. One way to gain better knowledge and information about the low voltage network is to install measuring equipment on the substation transformer´s secondary low voltage side that measures the low voltage network losses for that specific substation. By doing so, grid companies can, due to the calculation of the low voltage network losses, identify and address issues such as illegal power dissipation, unmeasured power outtakes, and unsatisfied technical documentation for the substations low voltage network.During 2012, Mälarenergi Elnät AB had a total electrical network loss (both medium and low voltage network losses included) of three to four percent of their total distributed electrical volume. Converting this energy volume into a monetary figure this accounts for a loss of around 30 million Swedish crowns.

I denna uppsats tillämpas multipel regressionsanalys med syfte attpredikera huspriser i Falun. Data som består av dels priset vid ett antalhusförsäljningar och dels ett antal eventuellt samvarierande förklarandevariabler analyseras. Två lämpliga, modeller som på ett så precist ochenkelt sätt som möjligt förutsäger en kommande försäljning av ett hus tasfram. I den första finns en mäklarfirmas utropspris med som förklarandevariabel i den andra inte. Prediktionsförmågan för de båda modellernablir inte användbar i praktiken men bättre då utropspris finns med.

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.

The pig is unique in the way that it gives birth to a large number of newborns in each litter. Because of this the sow has developed a special behaviour during suckling to ensure that not only a part of the litter gets all the milk. Milk is only available during milk letdown. The piglets have to massage the udder for a long time before letdown and the more piglets at the udder the sooner the milk comes. The sow has developed a special grunting pattern to let the piglets know when she is ready for suckling and to signal milk letdown. Our aim with this study was to investigate if sows have individual grunting patterns repeated over time. We also wanted to know if sows with a more distinct grunting pattern have better growth in their litters.

Th is essay is the final piece of my eduacation. The essay contains material that have beenproduced from a study that have been made in Majviken, Gothenburg, one of many cohousingcommunitys in Sweden. The special quality this building poses is that is was originally built as acohousing living but in the past 25 years is has been a housing estate without any form of servicefunction included.During the last year the whole house have been remodeled and a new kind of livingconcept havebeen created, a lifestyle living with many different kinds of service functions included, hostess,common premises for the residents with things suchs as gym, saunas, movietheater and relaxationareas.The study is about the residents living in Majviken, and how they feel about the new way ofliving but also how it affect their lives. What do the new living lifestyle stand for?My original intention have also been to observe and make interwievs with the residents to capturetheir thoughts and in the end have the possibilty to summarize and compare how it was before theredmodeling..

This study is done on behalf of Södra skogsägarna in the autumn of 2012. The main purpose of the study is to get an explanation to why some of the members are passive in their forestry, and how Södra can stimulate them to become more active. To achieve this a questionnaire study was conducted on the members of Södra in the community of Gislaved. The result of the study shows that there are many different factors that influence whether the forest owner is active or not. Examples of those factors are timber prices, the forest owner's objectives and the forest owner's financial situation. The main goal for the forest owners in the survey was to obtain high economic result and to increase the standing timber volume for the next generation.

Under de så kallade rekordåren mellan 1961-1975 byggdes det totalt 920,000 lägenheter i flerbostadshus i Sverige, och idag finns omkring 850,000 av dessa kvar. Den vanligaste byggnadstekniken under perioden var med byggande av förtillverkade våningshöga fasadelement tillsammans med en platsbyggd bokhyllestomme med tvärgående bärande innerväggar och gavlar.Syftet med arbetet är att kontrollera om en våningspåbyggnad på ett referenshus från miljonprogrammet med bokhyllestomme är möjlig för att skapa nya lägenheter som medför ökade hyresintäkter för fastighetsägaren, och kan medverka till ökad variation i området arkitektonisk och öka lägenhetsutbudet. Arbetet ger information om vad som behöver kontrolleras och utredas vid uppstarten av ett påbyggnadsprojekt.Arbetet jämför och beskriver tre olika stomförslag på en våningspåbyggnad. Alternativen som tas upp är massivträstomme med bärande flerskiktskiva, prefabricerad betong ? och stålstomme bestående av HD/F-plattor och VKR-pelare, och ett alternativ bestående av volymelement.Inventering av konstruktionen och bärförmågan hos den befintliga stommen visar att det finns bärförmåga kvar att utnyttja.

The purpose of this study has been to look how pedagogic process interacts in horse riding lessons. In order to research this problem I have used an ethnographic approach and during a week I observed ten riding lessons in two separate Riding house in the south of Sweden. In my theoretical frame I have used Michel Foucault ?Discipline and punish? as a toll to make clear how dominance and submission is present and active in the horse riding education. The conclusion shows how dominant power rules by its presence and creates submission, stability and feeling of security. The discipline is used to create a feeling that will bring the riders to new experience and develop their talent.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.