I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

The interactive whiteboard (IWB) is to be found in many classrooms in Sweden, and its number is growing rapidly. There is a lack of research of the use of the IWB in Sweden. The Swedish National Agency for Education refers to English research where the investment in the IWB in school is huge. In this study I will investigate how the IWB can be used as a mediating tool in the learning process. My study examines how interaction pattern appears when the teacher teaches with the IWB as a tool.

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.

In this thesis we examine the relationship between board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, Agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

This essay examines the international communitys intervention in Bosnia. The purpuse i to give the reader a deaper understanding of the problems appeared in re-building the bosnianstate. Office of the higher representive (OHR), was to become the koordinator of therecontruction of the institutions and governance. The theory used fore the examination isstate-building, whith an alingnment of state-building trough the international community.The second part of the essay examine the ideas of the High representive (HR) trough threedifferent dimensions. The idea-analysies search to present the core of ideas of OHR, nationalparties and the reconstuction of media.

För ett kreativt ledarskap behövs kompetens inom flera olika områden. Olika former av struktur, kunskap om personal, medvetenhet om maktrelationer och det skådespel som pågår är fyra perspektiv på organisation och ledarskap som Bolman och Deal (2005) skriver om i boken Nya perspektiv på organisation och ledarskap. Syftet med rapporten är att se om det finns marknadspotential för kompetensutveckling inom ledarskap i reklambranschen i Göteborg. Detta görs genom att ställa resultatet av strukturerade intervjuer om kompetensutveckling inom ledarskap i reklambranschen i Göteborg mot några av de teorier och studier som gjorts om organisation och ledarskap. Resultatet visar att reklambyråer kompetensutvecklar inom ledarskap men att det finns ett behov av och en marknadspotential för ytterligare kompetensutveckling inom ledarskap i reklambranschen i Göteborg..

Marketing in a business-to-business environment differs from its counterpart in the business-to-consumer market. Where the latter focuses on customer satisfaction, the former is all about value. This value creates loyalty between seller and buyer. Creating loyalty is becoming more and more important in the media planning industry as fierce competition reduces profit margins. Value is created through selling what a client wants at an acceptable price.

We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

 The purpose of this study is to investigate the attitude to and experience of information and communication technology (ICT) in teachers teaching and what motivates them. The study is qualitative and its research material is based on interviews. There are eight interviews and they where carried out at one school with a stated IT profile and at another school without a stated IT profile. The two schools are located in different municipalities, but both are secondary schools. The result shows that there are differences in attitude between the two schools. The school with a stated IT profile seems to have a more open mind of using ICT when teaching, but both schools sees the lack of availability as one of the main hindrance for using it. None of the participating teachers saw themselves as controlled to use ICT in their teaching.

This study is an investigation of a sub community within the community of Hovsjö. The local government has financed a project in Hovsjö which is intended to bring about positive development. The prior object of this paper is to describe the project, it?s planning, it?s methods, it?s carrying through, and it?s goals. This study presents the district of Hovsjö in Södertälje.

The main objective of this thesis is to study the brand manager?s role within a global business to business (B2B) company. In order to meet the main objective we have chosen to study and analyse one global B2B company, Alfa Laval AB, Alfa Laval DK, Alfa Laval PL and its co-partners such as an advertising Agency. We have also studied three global business to customer (B2C) companies, Mars, Unilever and Nestlé, to get a picture of brand managers? role and responsibilities within the B2C environment which is already quite far ahead in the development of the brand management thinking..

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

During the autumn of 2010 a group of parents met together with two therapist at Mini Maria Hisingen. These parents did have children who had experience of using drugs. This study purpose´s to describe, analyze and understand what has been effective in the work together with this group of parents.The interrogative sentence is; Did we use a narrative approach and what impact did this approach had on the groupprocess? What did the group sessions contribute to the parents and would they recommend other parents to participate in similar sessions? All the sessions were recorded in video. The work was highly inspired by Michael White and his book Maps (2007).

Miljöfrågan är ett ständigt aktuellt ämne i samhällsdebatten och det gäller för företagen att följa med utvecklingen. Detta har medfört att miljöredovisningarna har ökat stadigt från dess på början på 90-talet fram till idag. Miljöredovisning kan fungera som ett sätt att kommunicera företagets miljöprestationer eller som ett marknadsföringsverktyg. Oavsett vilken anledning företagen har att miljöredovisa så är det viktigt att ta hänsyn till intressenternas krav så att informationen blir användbar.Syftet med uppsatsen är att studera företagens syn på deras miljöredovisning men även hur de arbetar för att möta intressenternas krav. Företagen måste veta hur de ska presentera informationen på ett sådant vis att intressenterna kan använda den.

At the department of Electronic Warfare Assessments at the Swedish Defence Research Agency in Linköping one of the activities is modelling and simulation of the duel between a robot and a target. The aim with this Master's thesis is to develop a simulation model of an hovering helicopter. First a theoretical description of the forces and moments acting on an helicopter is given. Then the equations of motion are derived. These equations are simplified to be valid only for a hovering helicopter and the result is a mathematical model.