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..

Titel: RIX-systemet och dess påverkan på finansinstitutens marknadsmaktFörfattare: Tom Douglas och Eric NarfströmHandledare: Evert KöstnerKurs: NEG300, kandidatuppsats Nationalekonomi fördjupningskurs, 15 hp, HT-2013Nyckelord: marknadsmakt, oligopol, räntabilitet, riksbanken, RIX-systemet, konkurrensSyfte: Denna studie syftar till att undersöka om det finns ett samband mellanmedlemskap i RIX-systemet och räntabilitet på eget kapital beträffande företag vilka är aktiva på den svenska finansmarknaden.Metod: I denna studie används både en kvantitativ och kvalitativ metod med insamling av kvantitativ sekundärdata från framförallt Svenska Bankföreningen. Kvalitativ data har främst hämtats från Riksbanken.Teori: Structure-conduct-performance paradigm (SCP) samt Porters femkraftsmodell ligger till grund för den teoretiska referensram som ligger till grund för studien att tillägga till detta används även konventionell konkurrensteori.Slutsats: Studien visar på att det föreligger ett statistiskt signifikant sambandmellan ett deltagande i RIX-systemet och räntabilitet på eget kapital. Title: The RIX-system and its impact on financial institutions market power.Author: Tom Douglas and Eric NarfströmAdvisor: Evert KöstnerCourse: NEG300, Bachelor thesis in Economics, 15 hp, fall 2013Keywords: Market power, oligopoly, return on investment, central bank, the RIX-system, competitionPurpose: This study aims to investigate whether there is a correlation betweena membership within the RIX-system and return on investment regarding companies with in the financial industry of Sweden.Method: In this study, both a quantitative and qualitative approach has been used. Regarding the collection of quantitative data, it has been retrieved mainly from Swedish Bankers' Association. Collection of qualitative data has been collected mainly from The Swedish central bank Riksbanken.Theory: Structure-conduct-performance paradigm (SCP) and Porters five-forces framework underpin the theoretical framework underlying the study.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

This paper is a research review in the realm of censorship systems andfiltering systems. It applies ethical considerations to the creation of censorshipsystems bringing forward discussion on the ethics of technology with thepurpose of limiting access to information.There is active research being done in the area of automatic content filteringand censorship systems. These are systems that can filter out undesiredmaterial, typically from the Internet, automatically. Used in some nations,many schools and even mandated in some libraries there are many ethicalquestions raised concerning censorship and access to information.Part of the review concerns the level of accuracy of these systems presentedby researchers in the field and the different approaches used. Reviewedarticles centre around automatic content classification and filtering ofpotentially harmful materials with regards to minors while some relate tocensorship technology in a wider sense.Results show a general lack of discussion concerning the ethics of thetechnology in the research reviewed.

The following essay aims at the interplay between regional och municipal growth work, and theway cultural heritage is used in growth work strategies. The main issue has been whether theregional strategies are followed up in the municipal strategies, which has been investigated bymeans of question which impact the region?s strategies has at the local level.The essay draws upon an instrumental perspective on cultural heritage and cultural environment,here defined as instruments in the national development and growth efforts. Three publicationsthat highlights potential roles of cultural heritage and cultural environment to act as instrumentsin the regional and municipal development and growth efforts has thereby been selected astheoretical models. These roles has further been summarized in a tabular form as a schematicdivision of main themes with sub-categories, used as a framework for deciphering the regionaland municipal strategies.A content analysis of available strategies at both regional and local levels have been used as amethod for investigating the issue, where the role of cultural heritage and cultural environment(as defined in the schematic table) has guided the reading.

The aim of this thesis is to investigate librarians? experiences and opinions about a system for fiction retrieval based on the subject headings list Att indexera skönlitteratur. I want to know if librarians experience that subject headings searches for fiction literature are a good working tool, if there according to librarians are other resources and means that makes fiction available and searchable, and how they estimate the possibility of non-professionals to use subject headings for fiction retrieval. Six librarians at public libraries in Göteborg where interviewed. The interviews dealt with their work with fiction literature, their experiences of subject headings as a fiction retrieval tool, and with their contacts with patrons.

The aim of this paper is to investigate the implementation of genres, pertaining to non-fiction, in four different universal classification schemes BC2, UDC, DDC, SAB. It is not the aim of this paper to answer the question why certain genres are more implemented than others, or vice versa. Instead it is intended to be an investigation into the concept of non-fiction genres with the aim of attracting attention to the many interesting aspects of this concept for library- and information science research. An analysis of the schemes general auxiliary tables is performed by comparison with a specific genre-system devised by Ottar Grepstad. This genre-system is organised by dividing different genres into groups according to linguistic criteria.

The purpose of this thesis is to investigate the functions of the public library for parents of infants and how they see the ideal library. The research questions are: How do parents of infants use the library and what are their experience of it? What opinions and wishes do parents of infants have regarding the library? How can library services be developed to better match the needs of the parents of infants? The theoretical approach is based on Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions and the model of classification by Ellen-Merete Duvold and Gunnar Sæbø. To answer my research questions I have carried out three focus-group interviews with parents of infants. The study revealed that the public library functions as a cultural centre, a social centre, a knowledge centre and, to a certain extent, an information centre for the parents.

Bakgrund och problemdiskussion: Med hjälp av segmentinformation kan analytiker bryta ned analysen av bolagen till en lägre nivå vilket borde resultera i säkrare analyser. Segmentinformationen är viktig för användarna av de finansiella rapporterna eftersom information om bolaget som helhet kan vara svår att utläsa. Vi har tagit del av tidigare forskning inom området,men vi har dock inte funnit någon forskning med samma syfte som vi har. Vi anser därför att segmentrapportering är viktigt och intressant att studera.Syfte: Vårt syfte med denna uppsats är att utreda hur, bolag noterade på Stockholmsbörsen i branschen sällanköpsvaror och tjänster, utformat sina segmentrapporter i deras årsredovisningar samt hur relevanta, tillförlitliga och jämförbara de är. Vidare kommer vi att studera vad analytiker anser om rapporterna gällande dessa egenskaper med fokus på hur relevanta de är.Metod: I denna uppsats använder vi oss av både kvalitativ och kvantitativ metod.

The purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-.

The starting point for the present study is that the physical environment can enhance the learning processes of children. We want to contribute to more focus being placed on this within library and information sciences. Our main aim is to illustrate how the physical environment can facilitate the learning of children. In order to achieve our aim, we examine a concrete physical environment, namely the children?s department at the main library in Kungsbacka.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.