Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

Waste appears to be a low-cost fuel compared to biofuel. This Masters thesis was conducted for Vattenfall Utveckling AB and deals with how waste in the fuel affects the performance of a SCR-catalyst. Different mechanisms of deactivation were surveyed, focusing on the poisoning mechanism. A literature study was carried out, which was used as a reference when analysing the results.Small samples (9x2x2 cm, 64 pieces) cut out from a full-scale unused honeycomb catalyst were exposed up to 1500h in two different combustion plants, Johannes in Gävle (co-combustion) and Högdalen in Stockholm (waste-combustion). The activity was measured mainly at 300°C but also at 250, 350, 375 and 400°C.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

The aim of this study was to investigate how school personnel work with preventive and health promoting efforts to motivate young people to achieve interest in physical activity and nutrition awareness. Further the aim was to describe the possibilities and difficulties that school personnel experience in their work.  The research questions were: How do school personnel describe their health promoting work at school? In a health promotion perspective, what efforts do school personnel think is important when it comes to nutrition and physical activity? What possibilities do school personnel experience with health promoting efforts? What difficulties do school personnel experience with health promoting efforts?The study has a qualitative approach in which seven individual interviews were conducted with personnel at a secondary school. The respondents worked with different aspects which broadened the perspective.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

The bulk of the research within the field of media and communication is concentrated at theforefront of development, studies focus on modern companies and modern communication.However, many people work in the industry, where the conditions for communication are partly different. The aim of this study is to explore the possibilities for internal communication that the employees have at the base industrial company of Billerud Gruvön, Sweden. How important do they feel that communication is? Can the internal communication within Gruvön be described as modern, where dialogue between the staff is possible, or as orders from the top down to the bottom of the hierarchal structure?These are our research questions:Which channels are used for communication within Gruvön, and how are they used?How important do the employees deem the internal communication to be?Can the communication within a hierarchal industrial company such as Gruvön be described as modern, where dialogue is at the center, or does the communication consist basically on orders from the top down to the bottom of the chain?Our research is based on the following theories: Communication, Organizational communication, Internal communication and Organizational culture. We have looked to earlier research such as the doctorates of Simonsson (2002) and Johansson (2003) to further our understanding.The methods used are interviews with operators, middle management and the informationofficer at Gruvön.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Our population are ageing. As this happens more people will be in need of long term care facilities. We now know that some elderly people with certain background factors are more likely to be injured or sick. One of the four biggest background factors is fall propensity. Most of the reported falls come from long term care facilities, approximately 60 % of the care takers in long term care facilities fall one time or more each year.

The purpose of my independent work was to develop and test a task-specific assessment matrix to the students writing logs that occurs in connection with their APL (workplace-based learning). The matrix is based on upper secondary school subject plan House building from The Swedish National Agency for Education and the four courses House building process, House building 1, House building 2 and House building 3 - conversion. Due to the matrix structure, I used the example matrix of Malmö University. The task-specific assessment must both serve as a guide for students in the implementation of the log writing, and in the evaluation of the assessment work. Both students and teachers then get a common assessment tool for evaluation.

Obesity is one of the biggest threats to child- and adolescent health. The amount of obese children is today increasing more in Sweden than in the US. This may in a couple of years have bad consequences for the Swedish children?s quality of life. When a child suffers from obesity it is a big stress on the body and can lead to serious consequences in adulthood.

Ip-telefoni.

This paper deals with the concept "Information Overload" (IO). It describes the intellectualcontent of the idea as well as its supposed domains of activity. Furthermore it problemizes theimage of "Information", "Information Society" and other concepts related to those phenomenons.A division by two fundamental different distinctions of IO are being made. InformationOverload serves as a name for:I. An information-intensive environment.II.

Over the last couple of years, growers, researchers, advisors and plant protection companies have noticed increasing problems with tortricids in Swedish apple orchards. Since the insecticide Gusathion (azinphosmethyl) has been banned (end of 2008; KemI 2008), a further increase of tortricid populations can be expected. In order to get a picture of species composition and population densities among the tortricids, an inventory of seven species, Adoxophyes orana, Archips podana, Archips rosana, Cydia pomonella, Hedya nubiferana, Pandemis heparana and Spilonota ocellana was made in 11 orchards in southern Sweden (Skåne) in 2008. Population densities were estimated by bud sampling (April 20-25), pheromone trapping (May 5-September 22) and assessment of fruit damage (September 9-12). In all orchards A.