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..

Organisationer har flera chefsnivåer, på en av dessa befinner sig mellanchefen, även kallad linjechef. I stora drag innebär denna roll ett ansvar över personal på operativ nivå samt ansvar att implementera ledningens beslut. Då vi i litteratur och i tidigare genomförda studier funnit att rollen som mellanchef kan vara påfrestande, då speciellt i offentlig sektor, är det av vårt intresse att undersöka arbetsförhållanden för mellanchefer med fokus på personalhantering.Denna studie syftar till att svara på hur mellanchefer på sjukhus upplever och ser på hantering av konflikter. Genom djupintervjuer av ett antal avdelningschefer har en kvalitativ undersökning genomförts. Utifrån det insamlade materialet kan tre centrala slutsatser urskiljas.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

Arbetsplatskonflikter är ett svårt ämne som tenderar att resultera i konsekvenser för både anställda och chefer i organisationer. Då jag anser mig ha upplevt en osäkerhet och frustration hos chefer när de ställts inför konfliktrelaterade samtal, funderade jag över hur det kunde vara möjligt att till synes välutbildade chefer agerade på sådant sätt. För att närma mig en förståelse i fenomenet valde jag att genomföra en studie av chefers subjektiva uppfattningar om hur deras utbildning fungerat som stöd vid konfliktrelaterade samtal med medarbetare. Samt att undersöka hur chefernas upplevelser och agerande kan tänkas ha påverkats av utbildningen. Eftersom att chefernas egna upplevelser var av intresse, genomfördes kvalitativa intervjuer.

The main aim of this study is to analyse the grotesque characterization of adults in four novels by Roald Dahl, from Michail Bachtin?s definition of the carnival-grotesque in Rabelais and his world. From this view I have examined how the conflict between children and adults is described in these books, and to what extent the grotesque motifs have a function in this conflict.For this purpose I have applied theories of the literature-grotesque by Michail Bachtin, and of the meaning and function and ? in this context ? the necessity of fright and horror in children?s fiction, in particular by Bruno Bettelheim and J.A. Appleyard.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

The purpose of this essay was to overview the conflicts regarding the exhibition space (Kunsthalle) Tensta Konsthall during 2003 and 2004, in order to gain an understanding of the following: why the conflict started, if anyone exceeded their authority, how the case has been reviewed in the press, what kind of value judgements lay behind the actions and why this case has received so much attention. By studying mainly press material and political documents it has been made clear that Tensta Konsthall?s location in an ill reputed suburb of Stockholm has been the cause for its exposure to different demands and expectations compared to other similar exhibition spaces. Further the essay deals with questions raised by the conflict in the intersection of culture and politics..

This essay revolves around two questions: what is the nature of politics, and what kind of political order ensures a high rate of citizen participation? By using Cantal Mouffes theory on the political this essay shows how different understandings of the nature of politics can lead to diverging views on what forms democracy should take. Two such understandings are identified; one that sees the nature of politics as characterized by conflict and power, one that sees it as a space for cooperation in search for the common good. I trace these different ideas about the political in the parliamentary debate concerning Swedish constitutional reform. I conclude that the left-of-centre parties hold a view of the political closer to the conflict-perspective, while the green party together with the liberals/conservatives lean closer to the opposite view..