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..

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This report is part of the major thesis carried out at Stoneridge Electronics in Bromma,Stockholm during autumn and winter 2005-2006. The background to the thesis is the trendwithin the automotive industry where color displays have become more common for presentationof information to the driver, a trend that has come to the commercial vehicle market. Thepurpose of the thesis has been to evaluate whether programmable logic, with respect to FPGAtechnology, could be suitable for display control and graphics generation of these more complexcolor displays in automotive environment.Within the scope of the thesis the FPGA technology has been investigated, i.e. whatopportunities and threats there are with aspect to environmental and security requirements. Inaddition, the market of FPGAs and pre-built IP-cores has been investigated.

Uppsala Universitet Sophie DicksenMedie- och kommunikationsvetenskap C-uppsatsAbstractTitle: Communication of gender through design -A study of shapes and colors of perfumebottles and of the fonts on their labels.(Genuskommunikation genom design -En studie av form, färg och typsnitt på parfymflaskor)Number of pages: 39 (82 including enclosures)Author: Sophie DicksenTutor: Mats LindCourse: Media- and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of information Science,Uppsala UniversityPurpose/Aim: To study whether gender is communicated through design, and if so is the case, the aim is also to see by which aspects gender is communicated.Material/Method: 40 perfumebottles, 20 for women and 20 for men has been studied, and attributes such as their shapes, colors as well as the fonts on their labels has been analyzed in search of gender differences. An art director has also been interwiewed to receive information about genderdesign from a practical wiew.Main results: There is no difference out of a gender perspective between the colors on the bottles in aspect of lightness but colors on ladieperfumes are generally more saturated and they are also more often located among yellow, orange and red shades on the color chart while perfumesbottles for men tend to consist of yellow, green and blue colors in more unsaturated versions. The results of the study of shapes showes that there are more cubes among the male perfumes than there are in the group of womensperfumes. Concidering the study of fonts does results prove that fonts on labels of male perfumes mostly belong to the most common group of fontfamilies. This compared toperfumes for ladies where the the fonts varied between the two current fontgroups of the study, and therefore are bort rare and common.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

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Culture Management Cultural management administration producent KKE management.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

To make your company change from a conventional workflow to an ICC-based workflow you need tomake investments in time and money. On the other hand you get your reward in terms of a stable andquality safe production. To choose this way of adjusting your company to new routines requires accuracyas well as a great deal of commitment. It is not only about having the right equipment. There area lot of factors that affect the quality of production.Our ambition with this report is to bring out the importance of general thinking when it comes toICC-profiling and to discuss on which basis printing profiles should be created.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..