The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Denna studie utreder ifall big bath förekommer i företag på Stockholmsbörsen. Big bath är en form av resultatmanipulering där ledningen justerar resultatet för att gynna sina egenintressen genom att exempelvis göra stora nedskrivningar. Tidigare studier har bevisat att big bath förekommer när det sker förändringar i företags ledning. Undersökningens syfte var att studera om verkställande direktörer i svenska börsnoterade bolag genomfört stora nedskrivningar av immateriella tillgångar under sitt första år som ledare för bolaget. Om så var fallet tyder det på att VD:n genomfört ett big bath ett år för att gynna kommande års resultat.

Tidigare forskning visar att resultatmanipulering i form av big bath fo?rekommer vid omstruktureringar av fo?retagens ledning. Det inneba?r att ledningen pa?verkar resultatet negativt genom att realisera stora enga?ngskostnader. I och med info?randet av redovisningsstandarderna IFRS 3 och IAS 36 ga?llande nedskrivningspro?vning av goodwill kan va?rderingens flexibilitet anva?ndas i egenintresse som ett verktyg fo?r big bath.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Samtliga företag ska varje år upprätta en årsredovisning. Syftet med årsredovisningen är att tillgodose investerare och till viss del långivare med information. För att attrahera kapital från dessa aktörer åligger det incitament för företag att anpassa sin årsredovisning med syfte att framställa dess finansiella ställning i bättre dager än den i själva verket är. Majoriteten av de metoder företag kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst.Tidigare forskning har inte kunnat demonstrera en koppling mellan Big Bath Accounting och förändringar i företagens aktiekurs eller vinst.

This essay focuses on the technical systems and functions behind how a Roman bath operated. I will present a general view by going through each part of the waters path through the bath one by one. Since there is no such thing as a standardised Roman bath I will, under each headline, present the sub subject with a presentation of the workings and then exemplifying through archaeological findings and ancient literary sources.This essay is therefore meant to present a thorough and clear presentation of the technical aspects of a roman bath. The aim is to give the reader an understanding of how a bathhouse worked in general and why. To this I want to present problems that the Romans were faced with and how they solved them..

Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat.

Utifrån varumärkesteorier undersöka vilka konsekvenser H&M´s beslut att lansera sitt nya varumärke COS som ett fristående varumärke utan någon synlig koppling till H&M har haft på konsumenternas uppfattning om varumärkena. Vi dragit slutsatsen att konsumenterna påverkas positivt av H&M´s val att övergå till ett House of Brands och lansera COS som ett fristående varumärke. Den osynliga, men samtidigt tydliga kopplingen är en viktig framgångsfaktor..

This essay concerns the interpretation of house plans in three-aisled longhouses and hall-buildings, in Scandinavia during Iron Age. Full scale house reconstructions need a better basis of interpretations to understand the patterns of roof supporting post holes in excavated house plans. This has led to the thesis, presented here, that the layout of house plans during Iron Age is based on geometrical proportions. In order to prove this, geometric house plans were applied and compared with excavated house plans in 11different case studies, including the fortification of Fyrkat Denmark. It was found that all house plans in the case studies indicate, that the geometrical proportions 1:2, 1:3 and 2:3 of a given circle must have been used for the basic layout of the roof supporting post holes, using a compass and a straightedge.

The Results of this thesis was the creation of two designed house variants with a module toall the apartments. In addition till the first module there are three other modules ofapartments that can be put in the houses if it so needs. The house are volume prefabricatedand are placed on site in a way that it create an enclosure of the area which faces against thenature and car parks also lies hidden behind these houses.For the actual structure, a cross beam was created to carry the floor above and it is supportby all four walls. The structure between the first and the second floor has no "syll" butinstead there are two differently alternative to linking the floors in order so that it will notmove. The reason with this solution was that there will not be any subsidence when theforces from above are pressed down ward.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

The purpose of this thesis is to find evidence if cult houses existed on Gotland during the Bronze Age. The cult house is a common term in modern Bronze Age archaeology and the general definitions of cult house are discussed and why cult houses seem to be absent on Gotland. In this thesis the cult house are discussed as a phenomenon, and the possibilities to find Bronze Age cult houses on Gotland are evaluated by making comparisons between Gotland houses with already defined cult houses from the Swedish mainland. Some known cult houses are presented in more detail as case studies, together with house remains on Gotland which could have potential to be defined as cult houses..

In this essay, we have compared a conventional house to a passive house. The housesshared the same local conditions; they have the same living area and the same layout. Thedifferences between the houses were the different construction solutions for the roof, theouter walls, the floor and the heating system. Both the houses qualify the standards fromBBR and the passive house also lives up to FEBY?s special conditions.The purpose with the essay was to examine if it really is profitable to build small hoses aspassive houses.

In this essay I aim to examine how the landscape of Mönsterås might have looked like during the Bronze age in order to get a better understanding of the house urn that C J Ekerot found in a cairn in Fälle. Mönsterås is an area which has a quality of permanence, from Stone Age to Iron Age with its culmination during the Bronze Age. I will discuss the use and symbolic meaning of the house urn. The house as a symbol during the Bronze Age seemed to have had an important place in the cosmology. I will also discuss the importance of cairns, especially in the archipelago areas.