Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

This thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Background: Around the world, markets deregulates, which leads to increased competition. Meetings between the consumer and the employees of a company determine how the customer perceives the company and / or its brand. This has result in that many companies have realized the importance of internal using the same marketing skills that are used externally. In 2009, pharmacy market went from being a monopoly market to be a regulated competitive market.Problem: Is there any internal conditions for a private company, whose culture and structure was formed under a state monopoly, to create a strong corporate brand?Purpose: The purpose of this paper is to, through a case study, analyze and evaluate the internal marketing in a company which has undergone a change of ownership and retained the same staff.Method: Through interviews with key personnel and staff , data was gathered for the case study, which means that the method is qualitative.

Old people's life situation when receiving municipal help and care in theirlast period of life is sparsely investigated from their own perspective. Thepurpose of this study was focused on the thoughts of the aged people andtheir personal experiences on what quality is within the geriatric care. Inthis qualitative study, 10 elderly people aged 75-90 years wereinterviewed from 3 different nursing homes within Solna Municipality.Qualitative interviews, with the emphasis on their present life situationespecially what brought about a good life, were performed. The interviewswere analysed using qualitative content analysis. The implication of theterm ?meaningful existence? is individual and differs from person toperson.

Företaget Gepac Plast AB designar bärkassar till olika kunder och vill ha en tilltalande webbsida som fram häver deras arbetsområde. Samt en designfunktion på webbsidan som gör det möjligt för kunderna att skicka in egna designförslag för bärkassar till företaget. Med ett CMS system (Content Management System) för att bygga webbsidor ska de nya funktionerna till den existerande webbsidan skapas, med hjälp av plugin och ett dataprogram. Även en uppdatering av webbsidan ska utföras. Slutresultat för projektet fick blandat resultat med en lyckad uppdatering, medan den önskade designfunktionen inte är i bruk än så länge..

Ip-telefoni.

During the past twenty years, the Swedish school systems have slowly changed to becomemore and more performance-driven. Private schools have been growing in general and, likeindependent schools and schools managed by municipalities, they profile themselves. Schoolsare becoming more performance and result-oriented, which has changed the roles of teachersin a dramatic way and is in general, still changing.By profiling students based on theirindividual performance, schools are able to help students identify themselves and their owngoals. The process of profiling is a slow one in which some teachers adapt more quickly thanothers, and one that is critical for other teachers to learn in order to keep up with the demandsof society.Schools, like ordinary businesses, are in constant competition with each other to keep up withthe newest and greatest models of teaching and to rank among the best in high achievements.Perhaps the downside of this modern school structure is that it is often difficult to have aschool where both school management and teachers see eye to eye. School management must heavily focus on the school?s results as a whole.

Humankapital blir en allt viktigare resurs för företag då utvecklingen går mot en mer kunskapsorienterad ekonomi. Medarbetares kunskap, motivation och förmåga kan därför, i linje med utvecklingen, skapa konkurrensfördelar för organisationer. Talent Management har utvecklats för att möta förändrade krav på arbetsmarknaden samt för att ta tillvara på medarbetarnas förmågor. Syftet med denna studie var att belysa hur tre företag i en kunskapsintensiv bransch, revisionsbranschen, praktiserar Talent Management samt analysera och förklara vad som format dess praktik. För att uppfylla syftet har studien haft ett deduktivt angreppssätt där tidigare teorier analyserats mot studiens empiriska information.

ERP system is the information technology that has had the biggest impact in companies? development and way of working in today?s world. ERP system is divided in several applications with a modular software design that allow people in every department in a company to store and retrieve information accurately and in real-time. This master thesis investigates attitudes toward ERP systems among business organisations and ERP suppliers with the overall purpose of analysing to which extent a new ERP system will bring change in the business process. The purpose of this thesis is to make a survey of attitudes toward ERP systems among business organisations and ERP suppliers.

With a growing population on earth the amount of end-of-life vehicles (ELVs) and other scrap steel increases. The European Directive 2000/53/CE? requires a minimum of 95 % reuse and recovery and 85 % re-use and recycling no later than 1 January 2015, for end-of life vehicles. This imposes a need for more efficient recycling and recovery. Despite this shredder residue (SR) is commonly land filled.This report investigated the magnetic fines residue generated at Stena Metall shredder facility in Halmstad, Sweden.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

With this study we aim to learn more about the process in creating an identity onFlashback Forum. We have observed four members of the forum to find what themesdefine thier way of making an identitity. Besides to our empirical material we foundearlier research that could support our study. The methods we used was qualitativesince we wanted to get a deep understandning for their behaviour. We found thattheese three themes were central: Language, Content and the feeling of beingAnonymous.