The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Hur mycket investmentbankerna påverkar aktiekursen.

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

Vi har fått ett flertal viktiga insikter och lärdomar om nödvändiga ingredienser i god management. Först och främst en förståelse för hur viktigt det är med ökad självinsikt. Därigenom ökar förståelsen för andra personers beteende. Även det omvända gäller; genom andras beteende kan självinsikten öka. Lärdomen har implikationer på alla nivåer av management då en organisation grundar sig på samspelet mellan människor.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

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..

Att ha en välfungerande intern kommunikation inom en organisation är av yttersta vikt. Att dessutom ha en välfungerande intern kommunikation under en krishändelse är fundamental.Idag hamnar samhällen och organisationer ofta i olika typer av problematiska och hotfulla situationer. Detta är nästintill oundvikligt. Det som dock är hanterbart är kommunikation kring dessa situationer. Vintern 2010 sattes Polismyndighetens kommunikation på prov i och med ett terrorattentat där en självmordsbombare sprängde sig i centrala Stockholm.Denna uppsats tar sikte på att studera och undersöka polisens interna kommunikation under denna händelse.

Traumatic deaths hit relatives hard and a fast and professional encounter can make Crisis management easier. The purpose of this literature review is to find partly how relatives after traumatic deaths are taken care of and how nursing staff fulfil the relatives' needs and also how nurses prepare themselves before this encounter with the realatives. The method in this study consists of a literature review. This was done through critical examining a number of articles within this area. The result shows how a nurse could encounter relatives after traumatic deaths.

Background: One in ten couples suffers from some form of involuntary childlessness or infertility in Sweden. Involuntary childlessness or infertility is when an individual or a couple has a desire for a child but are unable to conceive on their own. To suffer from involuntary childlessness can be a mental strain that can result in a personal crisis, where the existential issues become central and contested. Regardless of the reason for their changed life world is because of involuntary childlessness or infertility, it is always important for the nurse to have an understanding of individual?s life-changing world and experiences. Aim: The aim of the study was to describe men and women experiences of involuntary childlessness during investigation and treatment.Method: Selected method was a literature review. The study was based on articles from systematic and unsystematic searches in databases and analyzed from the chosen method.Results: Four main themes emerged from the analysis, 'The changing life-world', 'The mental strain', 'Perceptions of relationships and social life' and 'experiences related to treatment'.Conclusion: Being involuntarily childless and infertile create a mental, physical and social stress. Clinically, this means a responsibility to offer a personalized support. For the nurse it is important to have an understanding of individual life-world and how the involuntary childlessness affects them. .

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.