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. .

The purpose of this study was to investigate the view of Finnish dialects and identity of first, second and third generation of Sweden Finns students in 7th, 8th and 9th graders, in two Sweden Finn schools. The questions at issue for the essay were: How do Swedes of Finnish extraction think of the Finnish dialects? Is there a correlation between identifying as Finnish and knowledge and usage of the Finnish dialects, as opposed to Finns living in Finland? To which extent do the Finnish students have knowledge regarding the Finnish dialects? To answer the questions a quantitative method was used and a questionnaire was answered by over 100 students. The results of the study showed that the Finnish dialects did not exert any influence on the students? life nor their sense of identity.

Finnish-born writer Susanna Alakoski?s novel Svinalängorna became a big success after being published in Sweden in April 2006. Though the novel has many themes in common with earlier literature written by and about Finnish immigrants in Sweden, little attention has been brought to this fact by reviewers and journalists. This essay examines connections between Alakoski?s novel and Finnish migrant literature in Sweden, mainly from the 1970s, and how these connections have been recognised by reviewers in Sweden and Finland.

Finnish-born writer Susanna Alakoski?s novel Svinalängorna became a big success after being published in Sweden in April 2006. Though the novel has many themes in common with earlier literature written by and about Finnish immigrants in Sweden, little attention has been brought to this fact by reviewers and journalists. This essay examines connections between Alakoski?s novel and Finnish migrant literature in Sweden, mainly from the 1970s, and how these connections have been recognised by reviewers in Sweden and Finland.

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..

This study investigates Swedish and Finnish official perception of Russia following the Cold War. This is aimed at categorizing changes in perception of Russia over time and assessing the impact of perception on defense policy. The study uses a comparative method where the contents of three foreign policy reports of Sweden and Finland respectively are analyzed according to dimensions based in image theory. Results show that Swedish and Finnish perceptions of Russia are overall similar between the reports being compared, except for Finnish perception of Russian relative power being significantly greater. Changes in Swedish and Finnish official perception do not clearly correlate with changes in defense policy.

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.

A decision has been made that the Swedish and the Finnish Navy will expand their cooperation by creating the ?Swedish-Finnish Naval Task Group? (SFNTG).Based on Michael Codner?s theory of interoperability, this essay?s aim is to investigate if the Swedish and the Finnish currently are interoperable with each other, due to their military strategic concepts.According to Codner, similarities between the cooperating nation?s military strategic concepts are required in order to reach a high degree of interoperability. This essay will analyze and compare Sweden and Finland?s military strategic concepts, based on three categories; Global Projection, Territorial Defence and Combat Capability.The conclusion is that there are differences between the Swedish and the Finnish military strategic concepts in every category, of varying degrees. By looking at the results of this investigation, it is clear in what direction the two nations have to adapt their concepts to enable a high degree of interoperability for the future of the SFNTG..

This Master?s thesis examines different retrieval strategies used in cross-language information retrieval (CLIR). The aim was to investigate if there were any differences between baseline queries and translated queries in retrieval effectiveness; how the retrieval effectiveness was affected by query structuring and if the results differed between different languages. The languages used in this study were Swedish, English and Finnish. 30 topics from the TrecUta collection were translated into Swedish and Finnish.

The main purpose of this essay is to examine if it is possible to identify farms of ?forest Finnish? people in Sweden, by means of an archaeological analysis, comparing the forest Finnish settlement with known none-forest Finnish settlements. This study is based on material excavated from the farms of Grannäs, and Råsjö, in the Swedish provinces of Jämtland and Medelpad. Both farms are dated to the 17th and 18th century. The study itself is divided into three parts, firstly a general study to get an overview of the material, secondly a study of ceramics as an attempt to discern social status and lastly a study of the animal bone material for analyzing the forest Finns? livestock and possible hunting habits.