This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent Measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent Measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent Measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a Measurement bias and constitutes a certain percentage of the operating net assets.

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

This study investigates whether the permanent Measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

The purpose of this thesis is to explain one aspect of how and why the development in the third world is lagging behind. The precondition is that development through an agricultural revolution is necessary and that all countries benefit from trading. But these two conditions are not met today. By using the urban-bias and the world system theory I have analysed how the situation appears to be according to the precondition. It appears that both the urban-bias and the world system theory are essential to understand how and why the situation in third world still has not reached the same development phase as most other countries.

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

Background: Performance measurement as a management control tool has received considerable academic attention. As the number of inter-organisational relationships, such as customer-supplier relationships, increases, there is a new scope for performance measurement as a management control tool. In order for a company to assess the effectiveness of its supplier relationships it has to define, measure and evaluate variables that are critical for the success of the relationship. The role of management control, and thereby of performance measurement, has increasingly been discussed in theory. However, empirical research in this area is still somewhat limited.

Introduction: Suicide is a major public health problem both internationally and in Sweden. Itis known in research that sex and gender have a bearing on the incidence of suicide andattempted suicide. Gender Bias in medical research could lead to medical errors and to thatthe problem is made invisible. That is why it is important to identify and eliminate them. AimThe purpose of this paper was to examine whether there is gender bias in scientific articlesdealing with suicide prevention interventions and how this is expressed.

Denna uppsats studerar huruvida internationell diversifiering medför några vinster gentemot att följa en inhemsk strategi. Genom analys av dels sverigefonder och dels globalfonder slås det fast att så är fallet. En internationell strategi medför en lägre risk än en sverigekoncentrerad. Uppsatsen undersöker också fenomenet Home Bias, d.v.s. den snedvridning som innebär att en allt för stor andel av kapitalet placeras i hemlandet.

The aim of this study was to investigate people?s ability to detect deception and if variables such as birth order, personality and suspiciousness affect this ability. The study was conducted at Växjö University with students as participants (n = 278). A film of two people arguing both for and against their own personal opinions was constructed and participants assessed credibility on a categorical scale (Honest/Dishonest). Neither birth order nor level of suspiciousness revealed significant differences as pertains to credibility attribution.

Actor-observer bias är benägenheten för människor att attribuera sitt eget beteende utifrån omständigheter och andras beteende utifrån deras person. Vi tenderar dessutom att favorisera och vara mer förlåtande i attributionerna till de som tillhör vår ingrupp. Studiens syfte var att undersöka huruvida graden av tillhörighet till ingruppen, kön, påverkar hur vi attribuerar. Studien genomfördes med 102 deltagare, 51 kvinnor och 51 män. En konfliktsituation mellan ett par presenterades för deltagarna där den ena parten i förhållandet (X) beter sig illa mot den andra.

Svenson (2009) har visat att olycksrisker, restidsvinster ochinbromsningshastigheter i trafiken skattas med systematiska fel.Svensons studier har replikerats i denna studie för att se om de biassom tidigare upptäckts består. Studien undersöker också om det finnsen korrelation mellan storleken på bias och resultatet på subjectivenumeracy scale (SNS). Fagerlin et al. (2007) utvecklade SNS som ettverktyg för att mäta den subjektiva upplevelsen av en personsnumeracy. I denna undersökning har SNS översatts till svenska frånengelska och skalegenskaperna för den svenska versionen har ocksåundersökts.

Actor-observer bias är tendensen där människan som aktörer tillskriver sitt beteende till yttre omständigheter medan observatörer tenderar till att tillskriva aktörens beteende till personliga faktorer. Syftet med denna studie var att få en klarare bild av hur människor i sin roll som aktör eller observatör attribuerar ett riskabelt bilkörningsbeteende. Deltagarna bestod av 101 svenska studenter från en högskola i Mellansverige varav 77 stycken var kvinnor och 24 stycken var män. Deltagarna fick svara på en enkät angående actor-observer bias och riskfullt bilkörningsbeteende. Resultaten visade att andras beteende förklaras mer av personliga egenskaper än då personen själv kör riskfullt medan yttre omständigheter inte gav skillnad för vare sig andra eller en själv.

Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.