The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

This study is done together with Sydved AB in the summer of 2012. The purpose of the study is to analyse how different quantity of assortments influence the production for forwarders and harvesters with multiple tree handling aggregate in thinning, by different tree volumes. To make this analyse a time study was performed where three entrepreneurs work has been analysed. Beside the analyse, of different quantity of assortments, has also been analysed how the tree volume and a forest fuel assortment effect the production. The result of this study shows that the quantities of assortments have a significant meaning for the production. The biggest differences are most distinct between one and three assortments in the smaller tree volumes where production goes down if the quantity of assortments increase.

Förett företags konkurrenskraft och överlevnad är det idag av stor vikt att ha enfungerande rekrytering och kompetensförsörjning som matchar företagets behovmed individens. Syftet med denna kvalitativa studie var att undersökaupplevelser av arbetsrelaterad motivation och lojalitet vad det gällerdeltagande i ett Traineeprogram. Två fokusgruppintervjuer med fem deltagarefrån år 2011 och fem deltagare från 2012 ligger till grund för studien. Dataanalyserades med kvalitativ tematisk dataanalys och huvudresultatet visademycket positiva upplevelser av motivation och lojalitet. Resultatet visade attdeltagarna upplevde att de fått en god inblick i hela organisationen och därmedutvecklat bättre förståelse, engagemang och tillit.

Uppsatsens syfte är att granska sexton recensioner publicerade i svensk respektive amerikansk press gällande filmen Den Gröna Cykeln (Haifaa Al-Mansour, 2012). Undersökningen grundar i kritikernas syn på genus och jämställdhet samt kulturell och nationell identitet som filmen berör. Recensionerna analyseras och jämförs för att hitta skillnader och likheter i den svenska respektive amerikanska receptionen. Analysen visar att skillnaden mellan de två nationernas reception är uppdelade mellan de två fokusområdena, där de amerikanska kritikerna fokuserar på kulturell och nationell identitet och jämför filmens skildring av det saudiarabiska samhället med den amerikanska kulturen. De svenska kritikerna tycks generellt ha större fokus på filmens skildring av genus och jämställdhet till skillnad från amerikanerna..

Övervikt och fetma är ett hälsoproblem världen över och de två senaste årtionden har en ökning skett bland överviktiga. Syftet med litteraturstudien var att beskriva interventioner riktat mot att främja viktnedgång. Metoden som använts var en litteraturstudie där tolv vetenskapliga artiklar valdes ut efter artikelsökningar i CINAHL, PubMed samt manuella sökningar. Dessa kvalitetsgranskades sedan med hjälp av granskningsmallar av Polit och Beck (2012). Artiklarna redogjorde för studier genomförda med både kvalitativ och kvantitativ metod.

Denna rapport innehåller en redogörelse för mitt examensarbete, Charlie åkerkarusell, som gjordes vid Carl Malmsten ? Furniture Studies, LinköpingsUniversitet, våren 2012. I mitt arbete undersöker jag hur man kan serietillverkaen liten produkt med hjälp av mallar och fixturer anpassade för film och hur mandokumenterar processen med hjälp av film. Jag har tittat på olika filmer som rörämnet och olika typer av mallar för att sedan formge en liten figur vid namnCharlie, som serietillverkades i en serie av 30 stycken. Jag utförde några avmomenten i serietillverkningen med hjälp av en typ mall som jag konstruerade.Mallen, som jag valt att kalla för karusellmall, är inte den mest rationella men ärdäremot betydligt mer spännande och spektakulär än en traditionell mall.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

'Teachers in current Swedish child- and youth literature' is an essay that attempts to understand the reasons behind why authors portray teachers the way they do. The foundation and focus point of this essay are ten Swedish child and youth books that were all published during 2012. Throughout this essay I have analyzed the fictional teachers in these books using the discourse analysis method but also employed a gender perspective. The main questions were these: Do the teachers presented in these books follow the curriculum LGR - 11, or do they represent the authors own education experience brought forward to current settings? Furthermore, was there a difference in how female and male teachers were represented? And if so what, possible reasons could account for that? The conclusions made were thus: ? The teacher characters within these books were mostly a throwback to days gone by, therefore reflecting the authors own memories of their school. ? They were mainly presented to the reader in a negative light which most likely has its roots in how Swedish school and Swedish teachers have been portrayed within the mass media. ? That there was indeed gender stereotyping in how female and male teachers were described..

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

   ABSTRACT  Title:  4000 seats to Sandviken - The business discourse development from 1921 to 2012 seen through two sports stadiums in Sandviken                            Level: Final assignment for Master Degree in Business Administration Author: Signe Jernberg Supervisor: Lars Ekstrand Date: March 2012 Aim:  The aim of this paper is to investigate the business discourse emergence during the 1900s and to make a contribution to how a business administration discourse can be seen today. Method: The business discourse is examined through a inventory of how business theories, practices and ideas have enabled the design of two sports facilities, Göransson Arena And Nya idrottsplatsen in Sandviken Municipality. The inventory is based on material gathered from Sandviken Municipality archives and from Göransson Arenas' own archives. The archives consist of such things as board meeting protocols, annual reports, bookkeeping, drawings, photographs and more. The method is based on Foucault's discourse analysis, focusing on his archaeological period.Results & conclusion: The archives show how business ideas, theories, and expressions can be seen in the two arenas. The results show how the concepts of customer, company and association are present in the design of the two arenas in different ways.

Folkhälsoarbete är ett systematiskt, målinriktat, hälsofrämjande och sjukdomsförebyggande arbete för att åstadkomma en god, jämlik hälsa för hela befolkningen genom samhällsinsatser som främjar exempelvis fysisk aktivitet. Studiens syfte var att studera hur folkhälsoarbetet avspeglas inom målområde fysisk aktivitet i Växjö kommuns Grönstrukturprogram. Metoden som användes vid den kvalitativa analysen var en etnografisk innehållsanalys. Analysen gjordes av Växjö kommuns Grönstrukturprogram (2012), Budget för Växjö kommun (2013) samt intervjuer. Växjö kommun arbetar aktivt med folkhälsofrågor för att främja fysisk aktivitet genom beskrivande dokument.

Med en ny vattenreningsdel vill Kalmar Vatten AB (KVAB) sänka sina utsläpp av näringsämnen i Kalmarsund. KVAB har vid tidigare tillfällen uppgraderat det befintliga reningsverket och för att klara framtida energi- och klimatmål planeras därför en nybyggnation. Uppdraget var att framföra olika pumpalternativ till den framtida pumpstationen och ge en LCC-analys för varje alternativ. Två helt skilda pumptyper har utretts, Arkimedespumpen och centrifugalpumpen. Två alternativ för Arkimedespumpen och ett alternativ för centrifugalpumpen har tagits i beaktande.