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..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The aim of this master?s thesis is to investigate how Paul Feyerabend?s anarchistic theory of knowledge can help our understanding of bibliographical classification and to analyse how epistemological assumptions are manifested in bibliographic classification. Paul Feyerabend?s anarchistic theory of knowledge and science is the theoretical approach of this thesis. The first part of the thesis consists of an introduction to bibliographical classification and epistemology.

Aim: The aim of this study was to analyse how corporations can learn from past issues and corporate crises and to see how they use this knowledge in the management of subsequent issues and corporate crises. Furthermore, the influence of media on the possible intensification of the issue or corporate crisis, but also its impact on the company?s usage of knowledge management, was to be analysed.Method: The study was carried out through a case study method, in the hope of being able to analyze how a company makes use of knowledge management in the communication that occurs during issues and corporate crises. A semi-structured interview was conducted, with the head of public relations of the chosen company as a respondent. The purpose of the interview was to analyze the underlying factors behind a specific way of communicating.

This study revolves around calculating the extent of appearance of both anonymously and named men and women as well as determining whether or not Yvonne Hirdman?s gender theory is applicable on two versions of a Swedish educational history textbook called Epos: historia: för gymnasieskolans kurs A (2008) and Epos [historia] 1b (2012), published for two different curriculum. Our qualitative investigation of two parts of the book?s content proves that the two principles of gender system are present in both books, although to a lesser extent in the latter version. Calculating the material, results have shown that anonymous men and women are almost equally presented in Epos 2012, which is not the case in the 2008 version.

This master's thesis is about alternative career opportunities for library and information science graduates. Ever since the beginning of our education we have been interested in working outside of the traditional libraries. Now that we are about to receive our degrees in library and information science we are doubtful if the competence we have obtained is enough to meet the demands of the labour market. The employment field we have been studying in this master's thesis is information management, since this is a field that we find comparable to library and information science. Our study involves a qualitative survey amongst recruiting companies to investigate how the recruiters value different educations, competences and personal skills when they employ staff within the field of information management.

The web has a broad affect on the global economy and can among other things be used for web based information systems (WIS). These systems have grown from being used as a market platform to support all activities in the work of an organisation of today. To survive in a turbulent competitive environment, companies must start to cooperate with their customers instead of just collaborate with them. Can an IT-consultant company use a WIS as a tool for keeping in contact with existing customers to attain this cooperation? A WIS could strengthen the relation between customer and supplier and through that have a possibility to increase the customer use since it can facilitate business processes and imply that services can be offered in a new way.

Syftet med uppsatsen är att utreda hur en organisation kan främja och tillvarata sin kreativa potential. För att finna svar på frågeställningen tog vi till en början till oss litteratur inom kreativitets-, organisations- och förändringsområdena och identifierade därigenom åtta viktiga, återkommande faktorer för att främja och tillvarata kreativitet. Dessa är vision, kontinuitet, delaktighet, mångfald, öppenhet, resurser, kunskapsförvaltning och motivation. Litteraturstudierna gav oss underlag för en kompletterande empirisk studie. I ett andra led gjorde vi alltså en kvalitativ studie för att visa på en praktisk lösning av problemet.

The fork lifter chipper truck is a concept which has been developed for harvest and transport of bio fuel. The system consists of one fork lifter chipper truck and 1, 2 or 3 transport lorries, usually two, which serves the fork lifter chipper truck. The system is driven by the fork lifter chipper truck that produces chipped material into a container on the truck. When the container has been filled the truck drives to the landing site where it?s offloaded.

This report deals with the theory and empirical evidence of how knowledge generated within a project is to be captured and shared with other projects and the surrounding organization, after the end of a project. A number of authors have highlighted knowledge management within a company as a key component in building a unique competitive advantage and knowledge should therefore be considered a very important resource within companies. The difficulties of ensuring that knowledge generated within a project can benefit other projects are many. The nature of the project form has been highlighted as one of the biggest problems, due to the fact that budget and time requirements often restrict the propensity to work with knowledge transfer. Other difficulties that this report highlights are in particular the lack of a knowledge sharing culture within the organizations, as well as human cognitive and psychological limitations and lack of tools design for knowledge transfer.

A study has been performed that investigates the variation of iron content in groundwater.The study was initiated by Midvatten AB, which noticed that the iron content in groundwater samples can vary greatly over small distances. The purpose of this study was to geochemically and geohydrologically determine the factors that influence the content of iron and manganese in groundwater from a selection of eskers in Dalarna, and determine how to best sample groundwater with the method used by Midvatten AB. An evaluation was made of how the vertical variation in soil material, water composition, pumping time and pipe material affects the content of iron in groundwater. Piper diagrams were used to study the relationship between the chemical composition of the groundwater and the content of iron and manganese in groundwater samples from the studied areas. The groundwater from the studied areas was then classified in the Piper diagrams, according to the content of the major ions.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

The study set out to find how artists organize and use their personal collections from a Personal Information Management (PIM) perspective, and how that use affects their practice and their art production. A secondary object of the study was to articulate the ways that personal collections are utilized as tools by creative users.  The empirical data consisted of five qualitative, semi-structured interviews with Swedish and Norwegian sound artists. The constant comparative method was used for analysis, and Activity Theory was used as a theore- tical framework for the study. The study concluded that artists? personal collections, while diverse in content and structure, serve the same functions as tools in creative processes, and that attention to the uses of personal collections highlight needs that could be better met by integrated PIM-functionality.

This paper aims to clarify how four customer magazines and digital versions of the magazines are being used by their target group. It focuses on the Ikea customer magazine specifically. After the analysis the conclusion is that out of the four companies customer magazines only one, Ikeas Live magazine, fully re-used the editorial content from the printed magazines on their digital platform. The interviewees were six readers of Ikeas customer magazine Live and two experts from a Stockholm based content firm. After the conducted interviews it became clear that none of the interviewees read the digital version of Ikeas magazine Live.

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.