Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

A possible way to reduce pollution and slow down the process of global warming is to increase the usage of renewable energy sources. One of these renewable energy sources is solar power. With the aid of solar panels and solar cells the energy from the sun can be transformed into both heating and electricity. The requirement to use the sun in this fashion is a suitable surface, for example a big roof, an angle between 40-60 degrees and that the surface should be exposed to the south. Almost every farm meets these requirements.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Even though provocative marketing is a widely used tool among companies to distin-guish themselves from the crowd and catch the attention of consumers, there are several variables that remain relatively unexplored. This paper aims to investigate what impact the brand has on how provocative advertising is perceived and how it affects attitudes and behavior. An experiment was conducted where several well-established measures of ad effectiveness such as brand attitude, buying intentions and word-of-mouth intentions were used to analyze the effects of brand knowledge. The results show that a provocative advert lowers attitude and buying inten-tions for the established brand while it remains unchanged for the unestablished brand. This implicates bigger freedom for unestablished brands to elaborate with provocative elements in their marketing.

Background: One in ten couples suffers from some form of involuntary childlessness or infertility in Sweden. Involuntary childlessness or infertility is when an individual or a couple has a desire for a child but are unable to conceive on their own. To suffer from involuntary childlessness can be a mental strain that can result in a personal crisis, where the existential issues become central and contested. Regardless of the reason for their changed life world is because of involuntary childlessness or infertility, it is always important for the nurse to have an understanding of individual?s life-changing world and experiences. Aim: The aim of the study was to describe men and women experiences of involuntary childlessness during investigation and treatment.Method: Selected method was a literature review. The study was based on articles from systematic and unsystematic searches in databases and analyzed from the chosen method.Results: Four main themes emerged from the analysis, 'The changing life-world', 'The mental strain', 'Perceptions of relationships and social life' and 'experiences related to treatment'.Conclusion: Being involuntarily childless and infertile create a mental, physical and social stress. Clinically, this means a responsibility to offer a personalized support. For the nurse it is important to have an understanding of individual life-world and how the involuntary childlessness affects them. .

Hypothermia during anaesthesia is a well-known phenomenon that may cause several side-effects such as greater risk of postoperative wound infection and increased risk of heart complications. The most efficient way to avoid this is to prevent hypothermia from occurring. The aim of this paper was to compile the research on the most efficient way to prevent hypothermia during anaesthesia for cats and dogs, and to compare these results to how Swedish animal hospitals prevent hypothermia today. To investigate this, a survey was sent out to several animal hospitals around Sweden to see what methods they used to prevent hypothermia in their clinics. It is difficult if not impossible to prevent the body temperature from falling slightly when anaesthesia is induced because of the drug interactions in the body that follow from the drugs given. A 1-1,5°C decrease in body temperature is to be expected and is difficult to avoid.

Partnering is a collaboration method where the contractor and the client work together, based on a mutual trust towards each other and with a common goal for the project. The method originates from the United States where it was early adapted by the U.S. Army Corps of Engineers. It later spread internationally where the United Kingdom and Denmark were early in Europe to see the potential with partnering, to help aid with the issues they were having where construction projects kept running late, going over budget and lacked in quality. By using partnering you can achieve a shorter building time, improved work relationships and enhanced efficiency and cost effectiveness.

AimThe purpose of this degree thesis was to find out what strategies and behaviours earlier overweight individuals have used to maintain their weight loss.- What strategies did the participants use to loose weight?- Which behaviours are related with maintained weight loss?MethodThe study is based on an encase research with earlier overweight individuals who had lost weight with help of the Cambridge method. The chosen population who further more had maintained their weight for over one year have answered questions about their successfully maintained weight loss.ResultsThe results are based on 32 overweighed individuals, 9 men and 23 women, who had maintained their weight loss for over one year. After the initial weigh loss by help of the Cambridge method their main strategy was to change eating behaviour ? by eating on regular schedule, choose food with less fat ? and to increase their physical activity.

Background; Gynecological cancer is a common term for cancer in the female genitals and 2013 there were about 2800 women in Sweden that was diagnosed. This form of cancer and the treatment that is used, affects the sexuality and also the fertility of the women.Aim; The purpose with the essay was to illustrate the experience of the sexuality after the treatment of gynecological cancer.Method; The method used in the essay was a systematic translation of different literature. Of all the articles used there were eight that was qualitative, two quantitative and one was a combination of both methods. The analytic process was accomplish with the support of the Friberg (2006) analytic method.Results; The analysis resulted in two categories; Physical changes after the treatment and the treatments impact on the sexuality of the women. The physical changes that occurred because of the treatment was recurring and it showed that it was primarily surgery that hurt the woman body.

AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study.MethodThis study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009.

Alla barn som föds mycket för tidigt undersöks regelbundet av ögonläkare för att man skall upptäcka de barn som behöver behandling för en sjukdom som kan drabba ögats näthinna efter för tidig födelse s.k. prematuritetsretinopati (Retinopathy of Prematurity, ROP). Syftet med den alitativa intervjustudien var att undersöka föräldrars upplevelse av ROP-undersökning och derasbehov av information. Metoden är kvalitativ och baserar sig på öppna frågor. Totalt har tretton föräldrar deltagit.

Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.