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.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

Ravelsmarks gård have now reached the stage when there are few options for the future. The options are either a construction of completely new farm buildings or a winding up of the milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows stand in long-stalls and 20 cows stand in short-stalls. The objective of this study was to examine the profitability of a completely new cowshed. In order to get costs for investments different milking systems and equipment for feedstuff have been compared. The systems in the investment budget have been chosen on recommendations from advisers, salesmen and on the basis on what is suitable for the farm. One system where a so-called mix feeder wagon is used for the roughage seemed to be best suited for Ravelsmark. The different prices obtained for the manure well show that there are possibilities to decrease the investment costs.

An interview study of horsemanship has been conducted in the community of Ängelholm. The study is part of a larger project, where a further four students who are writing their thesis? have conducted interviews in Lerum, Hässleholm, Nyköping and Enköping, a total of 52 horse holders in 5 different communities. The collective results are summarised in "Hur hålls hästarna i Sverige och vilka är motiven" by Catharina Svala. The purpose of this larger report has been to examine why Swedish horsemanship is the way it is today through communication with the various horse holders.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.

The sludgebark and to a certain extent the bark were until a decade ago waste products without any economic value that were thrown away. A number of environmental laws and increcing energy prices have improved the prerequisites for increasing the use of these materials. At Seskarö sawmill they burn the sludgebark and a great deal of the bark in the sawmill furnace. The sludgebark has a number of disadvantages compared to bark during burning. The sludgebark is often wet which means the energy net from burning often gets low.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

AbstractBruzelius, E. (2010). Adolescents and sexuality ? Attitudes among employees at Juvenile receptions in Gävleborgs län. Högskolan i Gävle, Akademin för hälsa och arbetsliv.The aim of the current study was to examine and describe what perceptions and values of em-ployees at Juvenile receptions in the county of Gävleborg have about adolescents? sexual and general health.

Occupational stress and the use of alcohol to reduce stress are both separately common in our society. A few researchers have combined the two factors.The aim of this essay was to obtain an increased understanding of how male and female managers estimate their alcohol habits in relation to their occupational stress.We have interviewed nine managers who work at a social services department in Scania. Our main theories were the theory of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and cultural perspective.Our results were;· Psychosocial work environment contributes to if the interviewed people experienced stress at work.· The grade of control has great influence if the interviewed people experience stress.· There weren't any correlation between stress and increased consumption of alcohol..

The purpose of this essay was to examine pupils who leave the Swedish nine-year compulsory school system without reaching the requirements for the Swedish senior high school, and then to compare with those who reach the requirements. I used the following questions to help me reach this purpose:- Where in life are those pupils who reached the requirements for the Swedish senior high school?- Where in life are those pupils who did not reach the requirements for the Swedish senior high school?- What differences are noticeable between these two groups?The method that I used to examine these questions was to send out a questionnaire to the pupils. I also tried to make an explanation to the results with the help of Erwin Goffmanns theories.The result of this essay shows that there is not a big difference between the two groups. They both did equally well after they finished the Swedish nine-year compulsory school..

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

Background: Pedagogical documentation is currently used as a natural part of the educational activities under the revised curriculum for preschool.Aim: The purpose of this study is to see how preschool teachers perceive and define educational documentation in preschool. The aim is also to see what opportunities and obstacles that may arise over the pedagogical documentation.Method: The study was conducted along a qualitative approach with questionnaires in order to reach more preschool teachers and thus obtain a broader picture of the subject content. From a phenomenological approach I have taken account of the preschool teachers' experience and perception of educational documentation and designed it to my own interpretation.Results: The results show that pedagogical documentation is an important tool in preschool teachers work not only found to contain a product, but seems more like a collection of a lot of products to be brought together into a whole..

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.