This paper investigates the determinants of corporate cash Holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash Holdings. Net working capital is found to be negatively related to corporate cash Holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Mountain holding in the 21st century ? difficulties and possibilities This study examines the difficulties and possibilities that mountain holding farmers have today. The following questions were considered: i) Who is cultivating mountain Holdings today? ii) Which is the most important reason to keep animals there? iii) What kind of subsidies are most common? iv) What kinds of animals and what breeds are the most common? v) For how long period of time are the animals kept at the mountain Holdings every season? vi) How are the fundamental regulations in the animal welfare law being followed, and are there any problems/conflicts in keeping animals at the mountain Holdings? vii) What meaning do the animals have for the farmers and what are the farmer?s thoughts about the future? A survey based on these issues was sent out to 107 mountain Holdings farmers with animals on grazing land, where 59 % submitted a response. The results showed that knowledge on how to keep animals at the mountain Holdings was overall good.

With this study we intend to investigate and analyse three different preschool?s Holdings of toys and discuss the result in relation to the creation of subject. The investigation in this study consists of an inventory of the Holdings of toys at three different preschools. We have used an already existing system for classification which is composed by Nilsson and Nelson (2002). The results give a detailed survey of collected material in the form of tables in which we indicate the comparisons which are relevant to our purpose.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest Holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest Holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

The subject of this thesis is the history of the library at The Göteborg Museum of Art. The aim of the thesis is to depict and analyze the emergence and the expansion of the library?s Holdings until 1939. To fulfill the aim, two questions are asked. The first question is: Is it possible to argue that the library?s Holdings were collected to document the entire world of art? The question is formulated in relation to a comment by Susan Wyngaard.

The aim of this Master?s thesis is to investigate the modern Swedishreader?s possibilities to understand the literary allusions in Jane Austen?sfirst three novels in light of young people?s decreasing readingand understanding of classic literature. This is done by examining historicaloverviews of literature written in Swedish, curriculums forliterature courses at three Swedish universities and library Holdings inSwedish libraries, both public and academic.In the thesis three different elements are combined ? informationabout the alluded authors and texts, a comparison between the Swedishand the English versions of the novels and the result from theabove mentioned investigation. The description of the alluded authorsand texts provide information about the connotations that can be madeby an allusion to them.

This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

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).

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural Holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

The aim of the thesis is to examine the Swedish publiclibrary-debate between 1965 and 1975, with a focus on theinfluence of the New Left movement. The empirical materialconsists of articles from two library journals, and is studiedwith the intent to achieve knowledge of the library ideologyexpressed in context of the socialist movements of the 1960sand 70s. The method used is ideology analysis. Threedifferent areas of debate have been included in the study:issues pertaining to library Holdings, problems concerning theworkplace and social and outreach activities.Some of the salient and key ideas that often recurs in thematerial touch upon the dangers of mass market literature, thenecessity for an expanded workplace democracy, theimportance of social work and the need for a more politicallyactive library. The bureaucracy, centralism and authoritariantendencies in the library world are criticized, as well as thenotion that the library should remain a politically neutralinstitution.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

Aim: The aim for this study of Swedish daily press is to see how the musical reporting is structured for the newspapers I have chosen to analyse. My main purpose is to investigate how the newspapers reporting are distributed between artists who belong to either a major record company or an independent record company. With this research I want to find out if there are any economic backgrounds to the content and if the reporting is equal to the market production.Method/Material: For this study I have studied, by quantitative research, every piece of musical reporting in seven daily newspapers for two weeks. Through thorough research I have determined the belonging of every article?s record company.

?Development of methods for the planning and implementation of ditch clearing with modern methods?, is a long title for an exam work but that is what this report describes. In Sweden, we have a limited area available, and with the present development with increasing market oil prices, and enormous forces on the renewable energy sources, we need every hectare possible to protect the output of the forests. So with this in mind, many people are now considering how to increase the production of the forests that are already available. A part of production increases is to manage the existing forests, and not to allow this area to go to cultivation or become marshland. We manage our forests in a way that benefits the environment, and we consider that our working practice over the years has shown us to be correct and well functioning. A part of our way of producing forests is to ensure that we have functioning drainage systems in the forest Holdings which we administer. The responsible at Holmen Skog requested a good method to make inventories of the drainage systems of Holmen forests. This Degree Project is about ways to identify and implement drainage systems with modern methods. It deals with authorities regulations, and how they operate in different counties.

In the United States, see recommendations for cardiac safety of sports arenas but also to health and fitness facilities. However, this does not exist in Sweden today. Objective: The purpose of this study is to identify the health- and fitness facilities today are equipped with respect to cardiac safety and specifically relating to preparedness for cardiac arrest. Method: Quantitative data are collected and compiled with the help of a questionnaire. The questionnaire contained 19 questions in total.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.