The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand Conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting Conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher Conservatism in financial reporting. To measure accounting Conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

AbstractThis thesis discusses ideological and rhetorical change of the Moderate Party of Sweden. The aim of the thesis has been to study the party during a time-span of almost 20 years, trying to identify changes related to each of the three party leaders.A hypothesis was developed, suggesting that the three party leaders each represented a different kind of ideology namely neo-Conservatism, neo-liberalism and social liberalism. By studying newspaper articles and protocols from the Swedish Parliament, riksdagen, I was able to verify the hypothesis in all but the first party leader, Carl Bildt. It was showed that his ideology had more in common with New Right than with neo-liberalism.After identifying these changes I looked for explanations within Party Strategy Theory and Social Change Theory. My conclusions were that the changes could be understood by the great loss of voters in the election of 2002 and that agents within the Moderate Party acted upon the ambition to win new and old voters to the party, thereby recognizing the need for change.Keywords: Ideological Change, Rhetorical Change, The Moderate Party,Neo-Liberalism, Neo-Conservatism, Social Liberalism..

The purpose of the essay is to make a comparative study between the Christian value parity and the Christian Democrats. To answer the purpose the following questions are asked: What are the similarities and differences between party programs? What are the similarities and differences in their origin? The theory used is based on Reidar Larlsson political ideologies, there were two ideologies used to apply on the result: Conservatism and liberalism. The method was ideologies analysis. The result of the study shows that there were some similarities and some differences between the part programs.

This paper examines the ideological content of the compulsory school policy of the Swedish Liberal Party. The aim of the study is to investigate whether the Liberal Party does really represent a liberal policy for the compulsory school, or if it is more accurately described as conservative. The analysis is carried through by two separate critical examinations of the Liberal Party motion on school politics to the parliament and the Conservative Party motion on school politics to the parliament respectively. A comparison is then made between the ideological contents of the two documents. The specific party policies are linked to universal definitions of liberalism and Conservatism with the help of an analytical tool consistent of a series of educational philosophies.

This study aims to measure the effect of accounting Conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting Conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting Conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

The Swedish Moderate party, often also called the Conservative party, was founded with Conservatism as the dominant ideology. During the years, however, liberalism has gradually found its way into the party. The aim of this study is to analyze the Moderate party?s political platforms from 1984 to 2013 from an ideological perspective. Is Conservatism still a foundational ideology in the Moderate party, or has the liberal ideology taken its place? The study is based on an ideal type analysis that illustrates the Moderate party?s argumentation in six political issues in the years 1984, 1993 and 2013.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

The purpose of the essay is to make a comparative study between the Christian value parity and the Christian Democrats. To answer the purpose the following questions are asked: What are the similarities and differences between party programs? What are the similarities and differences in their origin? The theory used is based on Reidar Larlsson political ideologies, there were two ideologies used to apply on the result: Conservatism and liberalism. The method was ideologies analysis. The result of the study shows that there were some similarities and some differences between the part programs.

The cultural policy area has a tendency to be seen as a consensus area, where there are no big conflicts between the parties. The aim of this master?s thesis is to study the moderate party?s cultural motion 2005/06Kr:233 with the party leader Fredrik Reinfeldt as first author. If consensus rules, the party?s ideology should not be visible in the motion, but the assumption in the thesis is that it is visible.

The purpose of this essay is to find out if Alliansen has lost their Bourgeoisie collective identity. The comprehensive questions of this essay are:Does liberalism or Conservatism dominate the manifesto of Alliansen from 2006-2010 compared to the manifesto 2014-2018?Have Alliansen changed their ideological views to the centre of the political spectrum in their manifesto from 2006-2010 compared to the manifesto 2014-2018? The method used in this essay is a qualitative dimensional study. The results of the essay show that Conservatism dominates both manifestos of Alliansen and show that the ideological view of Alliansen has not changed. Alliansens view of human beings in their manifesto from 2006-2010 is pessimistic and so is Alliansens manifesto from 2014-2018 and therefore closer to the conservative ideology than the ideology of liberalism.

Purpose: Which type of social critique does hiphop music present and is it possible to categorize the critique?Is it possible to categorize the social critique ideologically on the basis of socialism, liberalism and Conservatism?Procedure and method: A qualitative text method has been used to see which arguments the songs portray. Two different analyzes has been used. The first one was a theory based on Thomas Denk and Daniel Silanders book: Att studera demokratisering and Arvidssons book: Musik och politik hör ihop and its purpose were to categorise the critique. The second one was based on a book by Reidar Larssons: Politiska ideologier i vår tid.

The purpose of this study is to examine the critically raised concern on whether the Liberal party of Sweden, in policies regarding the compulsory school, really represents a liberal policy or if it actually functions more as an ambassador for conservative ideals. An ideology analysis is employed for the purpose of answering the research question, which asks if the party?s changed viewpoint on the compulsory school between the years of 1990 and 2010 could be understood in terms of an ideological alternation. The analysis is carried out by an examination where the party?s policies are linked to common definitions of the two political ideologies, with the assistance of an analytical tool consistent of a series of educational philosophies.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

Title: Similarities or differences within the centre-right? A study of the potential for party fusions within in the Swedish centre-rightAuthor: Charlie WeimersAim: The thesis seeks to find the potential for party fusions within the Swedish centre-right by analyzing the ideological similarities and differences between the parties.Method/Material: In the thesis, four dimensions of the parties? ideologies are analyzed: view of man, theory for societal structures, fiscal theory and moral values. The results of the study of the ideologies are then compared. The investigation is done with the party manifestos as starting point and with the analysis of ideas as theoretical tool.Main Results: The comparative analysis, based on the parties? ideological views, shows specific party constellations are more probable than others.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.