The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

The purpose of this study was to examine and describe how politicians and directors of care define and experience quality in aged care facilities. Further on we wanted to compare on which fundamental principles the participants base their opinion about quality and how they work with quality. To reach our aim we conducted five interviews with politicians and directors of care. The results show that it is hard to determine quality in an unambiguous and objective way. Quality in aged care appears to be about relations and encounters amongst people.

This examination paper concerns how a organization can reach right quality. In this case the focus is on the communication of the soft product quality within an organization to achieve right quality. To fulfill the aim of this study a case company has been used to be able to show the absence in the topic. The questions of the study are: How have the customer?s needs been communicated within the organization? What absences are there today concerning the communication of the customer?s needs within the organization? How can the communication of the customer?s needs within the organization improve?The aim of this study is to describe and analyse how the transmitting of the customer?s needs concerning soft product quality is made today in the case company and to reach any improving suggestions.

Fastighetsregistret (The Cadastre) is a large and important information sourcesupplied by Lantmäteriet (the Swedish mapping, cadastral and land registrationauthority). Fastighetsregistret provides geographical information about the 3.2 millionestates in use in Sweden. Fastighetsregistret has a large number of users who trustthat the provided data is reliable, but experience shows that the data can have varyingquality. As a user it is not always possible to access more detailed information inorder to assess to what extent the data in Fastighetsregistret is reliable.The purpose of this master's thesis is to investigate the possibilities of a system with agraphical user interface that present, classify and visualize the quality of the data inFastighetsregistret. The defined user group for this suggestion is internal users atLantmäteriet who have a good understanding of Fastighetsregistret.

The aim of this thesis was to analyse BARO WOOD AB:s timber measuring and quality sorting and to evaluate the analyse program Stockholmen. The purpose was to get a better understanding for the quality sorting made at BARO WOOD AB today, analyse differences in center board quality from logs with a good quality and logs with a bad quality, suggest new sorting criterias developed from analyses made with Stockholmen and to evaluate the program Stockholmen. All analyses are based on data gathered in a test sawing made at BARO WOOD AB in June and July 2002. The test sawing was made on four different diameter classes and every diameter class consisted out of A or M-grade logs, with a better quality, and B-grade logs with a lesser quality. The logs where sorted out with BARO WOOD AB:s existing quality criterias.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.

The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.

The aim of the study was to describe how managers at the eldercare system especially in nursing homes work to ensure high quality care. For this purpose, a qualitative method was used in this study and four managers at nursing home have been interviewed. Previous studies have shown that managers in some cases are restricted in their actions and that this may slow down the improvement of the care. At the same time the managers describe their work as demanding and diverse. They have a significant staff responsibility, meaning that they have to ensure the quality of care.

The aim of this paper is to describe how to measure welfare effect of the deregulation and increased competition of the public transport by railway in Sweden. The paper also includes a numerical example of how to measure the welfare effect. In our study we use public data from SJ regaring quantity and ticket prices for the period 1996 - 2005. We have used equivalent variation, EV, as the method to measure the welfare effect. We demonstrate how to derive the equation to calculate EV by starting with a Marschallian demand function.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

The interest for power and energy measurement has greatly raised with todays increasing electricity prices and enviromental awareness. In the search for energy efficient solutions, the measurements are more complex due to increasing of non linear components. Harmonics and non sinusoidal voltages put high demands on sampling and filtering. Meanwhile, the price must be controlled so the customer still will find it interesting to invest in smaller plants. ITT W&WW asks for a robust, heat resistant power meter with compact dimensions to allow mounting inside the casing of a pump.

The purpose of this essay was to try to find out if the optimal farrowing pen exists. By interviewing producers, veterinarians and salesmen and also through a literature study, I have tried to evaluate advantages and disadvantages regarding different types of pen formations and environmental details. The interviews with the producers showed that they all were satisfied with their particular farrowing pen. It also showed that one material can be functional in one farrowing pen but not in another. The determining factor for the outcome of the farrowing pen was the individual experience and the way of thinking of the producers. The veterinarians were of the opinion that there today were no existing farrowing pens that responded to the pigs needs. However, the results on the farms were generally good. The salesmen thought that the production costs could be lower if a sort of a standard pen was used.