The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

The objective of this study is to investigate a new pedagogical material called 4DFrame, how it is experienced by informants and how suitable it is in education - in particular mathematics. Socioculturalperspective has a central role in this study when students are given opportunities for linguistic and social interaction during the experiment with the new pedagogical material. The methodology for this study has been visits, interviews, and observations. The study reveals that there are different views on the didactic potential for mathematics of the new teaching material, though no conclusions can be drawn regarding whether this material is more or less suitable in teaching since no research have been found that compares this with other pedagogical materials. Both national and international studies show the need to find alternative and better ways to make mathematic education meaningful.

The purpose of this trial was to evaluate the possibility to use sampling of faeces, urine and plasma, and measurements of blood pressure as methods of discovering hypomagnesemia in horses, as well as the application handiness of these methods. The most commonly used method of checking the magnesium status of a horse is to analyze samples of serum or plasma. The trial was of a switch-back design, in which the horses were used as their own controls. The animal material was five Swedish warm blooded trotters between six to ten years old, and weighing between 485-620 kg. The trial consisted of three periods that were two months each.

AbstractThe project "Sound and Play" have been implemented in collaboration with the toy company BRIO in Malmo. The purpose of the project was to examine whether and how BRIO in the future could develop toys around sound for Toddlers.The problem formulations that would be answered after completion of the project was "How could BRIO broaden its product range with the help of audio toys?", "How can you combine toys and sounds in an interesting way for children?", "How do you create a toy with sound that is fun for the child, but not annoying for parents?". Currently BRIO only has two toys with sound in this age group.The expression of the toy was going to be a mix of classic and cool and the overall feeling of the toy was going to be explorative and arouse curiosity in the child. This feeling would be communicated through simplicity and joy.

Fokus för den här C-uppsatsen är arbetsmetod och arbetsprocess i den estetiska lärprocessen ur ett ?målrelationellt? perspektiv i vilket målet för elevarbetet ses som en produktion av estetisk praktik och reflektion och där bildspråket fungerar som en pedagogisk funktion vilket bidrar till en förskjutning av synen på hur man lär sig genom relationella möten.Undersökningen utgår från ett ämnesintegrerat filmprojekt mellan samhällskunskap och rörlig bild som jag gjorde med elever på en gymnasieskola 2008. Jag har undersökt detta genom att låta före detta elever komma till tals och i intervjuer har de sex år efter avslutade studier, med hjälp av foto- och filmelicitering, berättat om vad de minns av arbetsmetod och arbetsprocess i filmprojektet. Bakgrunden till studiens frågeställning är en handledande arbetsmetod i rörlig bild, och funderingar kring vad den gör med lärande skolarbete i ämnesintegrerade projekt. Är estetisk lärprocessen i rörlig bild ett flummigt estetisk nonsens, något roligt att göra i vila från andra ämnen, eller hjälper detta elevers lärande framåt samtidigt som de har roligt i sitt skolarbete? Syftet med min studie är att belysa hur det relationella synliggörs i en estetisk lärprocess och jag vill härigenom bidra med kunskap om detta.I resultatet av undersökningen visar det sig att de före detta eleverna upplevt att den handledande arbetsmetod de fick tillgång till i arbetet med rörlig bildutvecklat deras färdigheter att reflektera över sina kunskaper, kritiskt granska, värdera och lösa problem i lärandet.

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 this Master's thesis is to make suggestions as to how librarians can promote young reluctant readers to help them find the joy of reading. We want to show how the comprehension of these children and adolescents can be translated into action in the librarians work with reading promotion.Our main questions are:? What attitudes do the librarians find that children and adolescents, ages 9-15 with reluctance to read, have towards reading?? What do public- and school librarians do to stimulate children and adolescents, ages 9-15 that are reluctant to read, to feel the joy of reading?? What role or which roles can the public- and school librarians have in the work of reading promotion, targeting children and adolescents with a reluctance to read?We have used Beers's theories about reluctant readers and reading promotion, Chambers's model and theory ?Reading Circle? and his theories about conditions that promote a ?good reading environment?. We have also used Smidt's theories about the librarian's different roles in the work of supplying literature.The method we have used is qualitative and based on literature and interviews with 7 children- and school librarians that all of whom work or have worked with reading promotion for children and adolescents in the ages between 9-15, that are reluctant to read.Our results show that in order to gain understanding about the attitudes towards, and relationship to reading, our targeted group have, the librarian has to be aware of the inner conditions that these children and adolescents have. These inner conditions are going to affect the work and the result of the reading promotion activity.

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

This study is a formative evaluation of a prototypecollaboratory for sharing data collection instruments inlibrary and information science (LIS). The aims were to findout: how the study participants, five hospital librarians,experienced the interaction with the prototype while workingwith predetermined tasks; and their views on the differentfunctions of the prototype collaboratory.Methods used for data collection was as a survey; followedby a think-aloud session where the participant verbalisedhis/her thoughts during the interaction with the prototype;and finally a semistructured interview. The survey wasanalysed with a frequency distribution, while the data fromthe other methods were analysed qualitatively by extractingthemes from the transcribed sessions.The results show that although the librarians expresseddifferent problems while working with the interface, mainlyrelated to the language in the prototype collaboratory anddifficulties with the page for applying metadata, all of themwere confident in being able to learn the system after using itfor a while. The librarians had a positive attitude towardssharing data collection instruments as well as comments inthe prototype collaboratory. At the same time, they wereaware that students and researchers might have differentabilities or incentives to work and share information.

Sexuality contains more than just reproduction and is an important part of quality of life. Chronic disease can lead to sexual dysfunction for both males and females. The nurse plays an important role in informing and teaching. Throughout dialogue and observations the nurse can detect possible problems, document and then take measures. The study was performed as information retrieval of literature where the cause was to highlight sexuality for patients that have experienced a myocardial infarction.

This study was made for the Swedish forest company Sveaskog because the sawmills they delivered timber to had noticed a high frequency of bucking splits in their products. Coworker Jim Edström at Sveaskog also wanted to know if there was a big difference between different felling heads. The purpose with this study has been to find out the amount of bucking splits and if there is any felling head brand that did a bigger damage that the others. The study was made in two steps, where the first part was a literary review to find out results and conclusions in earlier studies. The best measuring method to check bucking splits was the known ?trissmetoden?.

The main purpose of this Masters thesis was to examine how the Internet and other electronic sources have affected public librarians use of printed reference sources. During the last couple of years the use of the electronic sources - in particular the Internet has become more established in the Swedish public libraries. Our aim was to examine if and how this has affected the use of the printed reference sources. This has been examined on the basis of the following factors: the gender and age of the librarians and how long they have served in the library. We also examined if the size of the library affects the use of the printed and the electronic reference sources and also which factors that are most important when librarians acquire reference sources.

Historically transformers with system earth equipment have been modeled as open circuits in zero sequence. This approximation has been satisfying, but lately it has been discovered that equipment on one side of the transformer have responded to faults that occurred at the other side. Most of these problems took place when the majority of the system on the secondary side of the transformer contained cables. These findings have led to questioning whether or not the former model of the transformer in zero sequence is correct. This report investigates if it is necessary to represent the transformer in zero sequence in another way than it is usually done today.

The society of today is dependent of secure transports and deliveries of electrical power. Interruptions in different activities because of fallen trees cost a great deal of money in form of reparations and claimed damages for transport companies and electrical suppliers. Fallen trees along some railway sections are a severe problem. For instance, to repair the damages of the storm of week 5 year 2002, costed 2 800 000 SEK for the line region of Hässleholm. Today, the Banverket railroad company has no norms in general for how close to the railway the forest is allowed to grow.