The purpose of this study is to test if there is bias in the Venture Capital investment decision-making process towards ecosystems. To guide the research and ensure the fulfillment of the study’s main purpose, we will analyze two specific ecosystems (Stockholm and Silicon Valley). This choice is motivated by their respective importance (Worldwide and Nordics reference) in the global entrepreneurial landscape. The aim is to make an empirical contribution regarding how a herding behavior from Venture Capital investments can drive irrational investment flows towards specific ecosystem such a Silicon Valley, regardless available information towards other ecosystems, in this case, Stockholm. Most researches until today have been focusing on the assessment of startup-focused factors which we believe only picture partly the attractiveness of a startup ecosystem. In our perception, environmental factors in which the ecosystem take place also play an essential role in the attractiveness of an ecosystem to invest in. Is there a behavioral bias in the investment decision processes of Venture Capital regarding startup ecosystems? To assess the presence or absence of a behavioral bias in the investment decision of Venture Capital investors, we are first going to establish an objective attractiveness score using environment-based factors. These factors are going to be combined into six main variables that picture the environmental attractiveness of both ecosystems. In a second time, we are going to submit these six variables to two populations of investors operating in each ecosystem. To do so, we will operate a quantitative study of Stockholm and Silicon Valley-localized private Venture Capital investors towards our different environmental variable. This will enable us to obtain their specific drivers toward these variables and therefore adapt our objective attractiveness scores to obtain weighted attractiveness scores. In a third time, we are going to compare our obtained weighted attractiveness scores per ecosystem with the investment flows effectuated respectively in both ecosystems in 2016. To be able to compare both settings on the same range, we are going to calculate both investment flow data: investment volumes and number of deal closed per capita. The results of this comparison will then bring us either a correlation relation between weighted attractiveness and investment flows per capita for both ecosystems, infirming our theory or a non-correlative relation, which would confirm our theory. Indeed, a non- correlative relation will show that investors do no follow a rational investment behavior based only on the attractiveness of their ecosystem.

The standard concerning the impairment testing for goodwill is often considered to be one of the most difficult standards in IFRS to comply with, which is largely due to the subjective and complex nature of the standard. Despite, the obvious issues with the standard it has remained fairly unaltered since its implementation back in 2005. The purpose of this research was to investigate to what extent companies listed on NASDAQ OMX Stockholm comply with the disclosure requirements in IAS 36, paragraph 134. This research also intended to answer whether there is an association between the companies’ compliance level and certain company characteristics, more specifically company size, profitability, goodwill intensity and industry type. The study also considered how time affected the compliance level. We devised hypotheses for each of the company characteristics, and these were formulate with both previous research and theory in mind. The theories that were utilized in this study were the agency theory, the political cost theory and the cost-benefit theory. The hypotheses that lacked a concrete linkage to one of the theories were instead justified using the reasoning’s found in pre-existing disclosure studies. The necessary data was collected from companies’ annual reports, which we accessed from either Business Retriever or directly from the companies’ official websites. An own interpretation of IAS 36, paragraph 134 was made in order to able to assess each company on equal terms. The collected data was then transferred to a disclosure index in order to get a compliancy score for each company investigated. The empirical findings of this research showed that two out of five hypotheses were significantly associated with the companies’ compliance level. The analysis rejected hypotheses related to profitability, goodwill intensity and industry type. The findings however showed that both year and company size are associated with the compliance level. The positive association between compliance and year, implies that compliance increases as companies get more accustomed to the standard. The findings further suggest that larger companies comply better with standard because they are under more political pressure and more inclined to please their stakeholders.

Fokuset i denna undersökning har varit att undersöka huruvida kemiundervisningen inom området stökiometri i Sverige skiljer sig med avseende på; geografiskt område, skolstorlek, ålder på de deltagande lärarna samt deras arbetslivserfarenhet. Data samlades in genom användning av internetbaserade enkäter, de distribuerades via e-mail och skapades i Google drive. Svaren från enkäterna presenteras antingen via olika sorters diagram eller i en sammanfattande text beroende på om frågorna var slutna respektive öppna frågor. För att analysera den insamlade datan användes två olika metoder; kvalitativ innehållsanalys, som användes för att analysera de öppna frågorna samt de huvudsakliga böckerna lärarna använder sig av, och bivariat analys, som användes för att analysera de slutna frågorna. Då denna studie är för liten för att kunna dra några riktiga slutsatser presenteras enbart de tendenser författarna kan se utifrån de svar som har getts i enkäten. Utifrån resultaten verkar det geografiska området inte ha lika stor inverkan som resterande faktorer. Skolstorleken påverkar däremot hur lärare väljer att lägga upp sin undervisning. De tendenser som kan ses är att det är åldern samt arbetslivserfarenheten som har störst påverkan ifråga om hur lärarna lägger upp sin undervisning. Alla lärare angav att de använder sin huvudsakliga lärobok till tämligen stor del i sin undervisning. Gällande de fyra områden inom stökiometri - substansmängdsberäkningar, substansmängdsförhållande, begränsande reagens samt koncentrationsberäkningar - som undersöktes med avseende på läroböckerna angav alltid minst hälften av lärarna att de nyttjade sin huvudbok. De böcker lärarna angett som sina huvudböcker har stora skillnader i text- och exempelmängd samt text- och exempelkvalité och det var möjligt att associera vissa av elevernas svårigheter till läroböckernas brister. / The focus of this study has been to examine whether the chemistry education in stoichiometry differs in regard to; geographical area, school size, age of the participating teachers and their professional experience. Data was collected through use of internet-based surveys, because they were distributed via e-mail and were created in Google drive. The answers from the surveys are presented either through diagrams or in a summary depending on if the questions were closed or open respectively. To analyse the collected data two methods were used; qualitative content analysis, which was used to analyse the open questions as well as the main textbooks the teachers used, and bivariate analysis, which was used to analyse the closed questions. Because this study is too small to draw any real conclusions only the tendencies the authors can observe through the answers to the survey are presented. From the results, the influence of the geographic area does not seem as big as the influence from the remaining factors, but the school size seems to have some influence on how teachers choose to set up their teaching. Age and professional experience seem to have the biggest influence on how teachers set up their teaching. All of the teachers indicated that they use their main textbook to a fairly large extent in their teaching. Regarding the four areas of stoichiometry - calculations on amount of substance, mole ratio, limiting reactant and concentration calculations - that were investigated in regard to the textbooks at least half the teachers always indicated that they used their main textbooks. The textbooks the teachers indicated as their main books had major differences in the amount of text and examples as well as the quality of text and examples, and it was possible to associate some of the student’s difficulties to the deficiencies of the textbooks.

Då ett index ändrar sin sammansättning kommunicerar leverantören information till marknaden om vilka bolag som väljs in och ut ur indexet. I ett senare skede verkställer leverantören förändringarna. I samband med annonseringen och revideringen har tidigare studier funnit att det förekommer priseffekter, på de bolag som omfattas av revideringen. Vissa studier menar att det är möjligt att generera abnormal avkastning genom att agera utefter de mönster som dessa priseffekter uppvisar. Syftet med denna studie är undersöka de kursrörelser som uppstår i samband med indexrevideringar och huruvida de kan utnyttjas av investerare för att generera abnormal avkastning. För att undersöka de kursrörelser som uppstår i samband med indexrevideringar genomförs en eventstudie. Studiens urval består av 160 bolag som ingår i 14 revideringar av OMX Stockholm Benchmark Index under perioden 2012 till 2018. Resultaten från denna studie tyder bland annat på att en investerare, till skillnad från andra studier på andra marknader, inte kan generera en abnormal avkastning under perioden mellan annonseringsdagen och bytesdagen. Dock finns tecken på att på att en investerare kan generera abnormal avkastning genom att agera i enlighet med mönster som uppkommer kring bytesdagen.

Apesar de os defensivos agrícolas atualmente classificados como Poluentes Orgânicos Persistentes (POPs) terem sua produção e uso banidos na maior parte do mundo desde a década de 1980, o gerenciamento de estoques remanescentes permanece um desafio até a atualidade. Com estimativas que variam entre 500 mil (FAO, 2015) e 2 milhões de toneladas (VIJGEN et al., 2011), poucas informações sobre seu efetivo gerenciamento e destruição são encontradas nas principais bases de dados acadêmicas sobre o tema e nos documentos oficiais da Convenção de Estocolmo sobre Poluentes Orgânicos Persistentes. O Brasil integra a lista de signatários da Convenção, mas a fabricação, o armazenamento e o uso dos agrotóxicos POPs foram proibidos em 1985, por meio da Portaria do Ministério da Agricultura nº 329. Este abrupto banimento do armazenamento colocou o agricultor brasileiro imediatamente fora da lei, uma vez que não foram planejadas medidas e procedimentos legais para dar destino adequado aos produtos que ainda estivessem em estoque nas propriedades rurais. De forma independente da Convenção de Estocolmo e das ações nacionais relacionadas a este tratado, dois estados brasileiros elaboraram programas para o levantamento de estoque dos defensivos agrícolas banidos e planejamento de sua destinação. Finalizado em 2013, o Paraná incinerou cerca de 1.200 toneladas que estavam estocadas em mais de 2.000 propriedades rurais do estado. São Paulo finalizou o inventário em 2012, resultando em 420 toneladas estocadas em aproximadamente 330 propriedades rurais. O grupo de trabalho paulista planejou as etapas seguintes e em abril de 2016, o projeto se encontrava em fase de alocação de recursos para execução das fases finais de acondicionamento, transporte e destinação. A proposta deste projeto de pesquisa é apresentar como Paraná e São Paulo gerenciaram os estoques remanescentes de agrotóxicos banidos há décadas, avaliando como os grupos de trabalho foram formados, as normativas de apoio utilizadas, como foram realizadas as etapas de levantamento de inventário e de que forma foram planejadas, financiadas, comunicadas e executadas as etapas de coleta, acondicionamento, transporte e destinação. Dessa forma, busca-se contribuir para um aumento de conhecimento prático sobre o tema e para a construção de uma política pública para gerenciamento de agrotóxicos banidos em outros estados brasileiros. / Although the pesticides currently classified as Persistent Organic Pollutants (POPs) have had their production and use banned in most of the world since the 1980s, the management of remaining stocks remains a challenge to the present. With estimates ranging from 500,000 (FAO, 2015) and 2 million tons (Vijgen et al., 2011), little information about its effective management and destruction are found in major academic databases on the subject and official documents of the Stockholm Convention on Persistent Organic Pollutants. Brazil is one of the signatories but the manufacture, storage and use of pesticides POPs were banned in 1985 by the Ministry of Agriculture Decree No. 329. However, this abrupt ban put the Brazilian farmers immediately outside the law since the government did not plan measures and legal procedures to give proper destination to the products that were still in stock on farms. Independently of the Stockholm Convention and the National Plans related to this treaty, two Brazilian states have developed programs to inventory banned pesticides and plan their destination. Finished in 2013, Paraná State incinerated about 1,200 tons that had been stored in more than 2,000 rural properties. Sao Paulo finished its inventory in 2012 resulting in 420 tons stored in about 330 rural properties. The São Paulo working group has planned the next steps and, in April 2016, the project was waiting for resource in order to implement the final stages of packaging, transport and disposal. The purpose of this research is to present as Parana and Sao Paulo managed the remaining stocks of banned pesticides evaluating how the working groups were formed, the support normative used, how the inventory has been planned and carried out and how the projects have financed, communicated and executed the steps of collection, packaging, transportation and disposal. Thus, it is expected to contribute to increase the practical knowledge on the topic and to construct a public policy for pesticide management banned in other Brazilian states.

Finns det skillnader mellan hur två olika attentat beskrivs i olika svenska tidningar? Om det finns en skillnad, går det att se skillnaden mellan attentaten eller mellan tidningarna, eller båda? Dessa frågor besvarar den här uppsatsen. Jag har med, hjälp av systemisk-funktionell grammatik, undersökt om det finns någon skillnad mellan hur en svensk kvällstidning (Aftonbladet) och en svensk morgontidning (Göteborgsposten) beskrivit gärningsmannens handlingar med avseende på materiella processer i artiklar publicerade dagarna efter två olika terrorattentat. Jag har även med samma metod undersökt om det finns skillnader mellan artiklarna som beskriver de två dåden. Alltså vilka potentiella skillnader som kan finnas mellan två tidningar eller två terrordåd. Dåden som har undersökts är för det första skolattacken i Trollhättan 2015-10-22. En maskerad man gick in på en grundskola och högg ihjäl lärare och elever med utländskt påbrå med ett svärd innan han sköts till döds av polis. Det andra dådet är lastbilsattacken i Stockholm 2017-04-07. En man kapade en lastbil och körde ihjäl människor på Drottninggatan och greps senare samma dag. Efter att ha räknat antalet satser och materiella processer med gärningsmannen som deltagare, i fem artiklar per tidning och attentat, visar jag i den här studien att Göteborgsposten har gärningsmannen som aktör eller mål i processerna märkbart färre gånger än Aftonbladet. Uppsatsen kan också visa att andelen materiella processer med gärningsmannen som deltagare är lägre i artiklarna om lastbilsattacken än skolattacken. / Are there any differences between how two different acts of terrorism are described in Swedish newspapers? If there are, is the difference between the newspapers or between the attacks, or both? These are the questions the author have tried to answer in this paper. The author has, with the help of system-functional grammar, analyzed if there are any differences between how a Swedish evening newspaper (Aftonbladet) and a morning newspaper (Göteborgsposten) described the material processes with the perpetrator as a participant in articles published during the days following two different terror attacks. I have with the same method analyzed if there are differences between the articles describing the attacks. Meaning, what are the potential differences between the two newspapers or the two terror attacks. The first attack used in the essay is the school attack on a elementary school in Trollhättan 2015-10-22. A masked man armed with a sword stabbed teachers and students with non-Swedish heritage before being shot by police. The other attack is the truck attack in Stockholm 2017-04-07, where a man hijacked a delivery truck and drove over pedestrians on Drottninggatan before being arrested later the same day. After counting the material processes with the perpetrator as a participant, using five articles per attack in each newspaper following the two attacks, the essay proves that Göteborgsposten has noticeably fewer instances of this than Aftonbladet. It also proves that the amount of material processes with the perpetrator as a participant are fewer in the articles about the truck attack than the school attack.

This study investigated the relationship between audit independence and audit quality, which is measured by sanctions issued by Nasdaq Stockholm Exchange. Sanctions as a tool to measure audit quality is uncommon, this study is one of the first studies using this approach in Europe. The investigation was based on a sample size of 49 company-years, and a total of 16 unique companies that are or were listed on either Nasdaq Stockholm or Nasdaq First North between the years of 2008-2018. The study used a logistic regression model to investigate the relationship between the dependent and independent variables since the dependent variable was classified as a binary variable. Three different proxy variables were used to measure audit independence, Audit Tenure, Client Importance and Non-Audit Services. The study found indications about a negative relationship with each proxy variable, however the findings were not strong enough to be statistically significant, which led to the conclusion that this study did not find any association between sanctions and the chosen variables.

I denna studie undersöks sambandet mellan ägandeskap och företags aktieavkastning vid börsnotering på kort och lång sikt. Vi jämför förstadagsavkastning samt BHAR på 36 månader mellan en portfölj bestående av företag som genomgått en PE-finansierad börsnotering och en portfölj bestående av företag som genomgått en börsnotering utan PE- finansiering. BHAR beräknas med ett brett marknadsindex, industriindex samt referensportföljer och kontrollföretag båda matchade efter storlek och book-to-market ratio. Urvalet består av 162 börsnoteringar på OMX Stockholm och First North. Resultatet visar att PE-finansierade börsnoteringar är mindre underprissatta än icke PE-finansierade börsnoteringar och därmed har en lägre förstadagsavkastning, vilket stödjer certifieringshypotesen. Vi finner inga signifikanta resultat för att den abnormala avkastningen på 36 månader skiljer sig mellan portföljerna.

Voluntary organisations provided the first consumer guidance in Sweden. The government'sinterest in the question started during the second world war and has ever since increased.Since the 1970's the local authorities, with support from the community, have played animportant roll in consumer policy work. Due to the economic recession of recent years theappropriation to consumer guidance work has been cut down. The work has been rationalisedand libraries have more frequently been used to spread consumer information.In Stockholm the municipal has been responsible for local consumer information since the1940's. Co-operation with the library of Stockholm has occurred in different forms. Todaythe purpose with the co-operation is to rationalise the consumer guidance work and to makethe information more available to the inhabitants of Stockholm.

In 1911 Valfrid Palmgren founded the Children's Library of Stockholm, the very first in Sweden.She was a well-educated woman, who believed in social and educational equality for all.During a journey to the USA in 1907, she was deeply impressed by the public libraries, andshe put many of the public library ideas to use in the Children's Library of Stockholm. Palmgrenstrongly opposed to the Swedish libraries not allowing admission to children, since shefirmly believed that educating the people had to start with the children.Other reasons for opening a children's library were to give children an alternative to roamingthe streets, to give children a quiet place to read, to give an alternative to the cheap trashliterature that flooded the market and to teach the young ones how to extract information frombooks. Of great importance was that the library should be equal to all classes in society.In 1927 the children's library was taken over by the new public library of Stockholm.