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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Democracy is now a legitimate claim not only in the society but even in the classrooms. According to the 1994 Curriculum for the Non-Compulsory School System, Lpf 94 in Sweden, are all pupils in all types of schools ought to have a high level of possibilities to be able to influence their education. But many studies have led to unsatisfactory results about the actual situation in schools. Swedish students are critical of the limited opportunities they have in influencing their own learning process. This essay is only one among the many studies that have dealt with school democracy during the last 50 years.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

Previous studies have shown that teachers in school are having an insufficientknowledge about the bullying at their own school. These studies are based from pupils point of view at the senior level of the nine-year compulsory school. Based on this literature we became critical and wanted to examine this closer.The purpose of this essay was to find out and to examine how the staff in two different senior level of compulsory school notice, prevent and counteract bullying in their daily line of work. With this essay we hope to get the schools attention and understanding about this existing problem. We have done a qualitative study using qualitative method for collection of data.

Today environmental management systems (EMS) are common documents (more correctly, a combination of documents) that direct, steer and regulate environmental efforts within many companies. The intention of EMS is that its guidelines are reflected in how the employee carries out his everyday work tasks. This study aims to illuminate the attitudes that exist regarding the EMS at ALSTOM Power Sweden. By using questionnaires and interviews as a method to communicate with employees,a study of the existing attitudes regarding the EMS was carried out. The results were analyzed categorically and statistically and show that there are consistent attitudes among employees, but that there are also inconsistent attitudes.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

The aim of this thesis is to expand the understanding of 16th century Flemish art by approaching paintings by artists Pieter Aertsen (1508-1575), Joachim Beuckelaer (1533-1574) and Pieter Bruegel (c. 1525-1569) from a different perspective. This is done by extending the discourse of art history, into a discourse of literary history and primarily 16th century novels by authors such as François Rabelais and Miguel de Cervantes. The paintings are studied in relation to these 16th century novels, by comparison and as a testament of this specific time period. A widening contextualization is also constructed in which a connection to the expression of the carnivals ambivalent form, as well as the notion of lower classes is explored.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

This master?s essay presents a study designed to investigate twelve police students?ability to handle academic writing conventions and to show critical-analyticalcompetence in their degree projects, which are written as part of the education atSweden?s three police academies. The education of police officers is not an academicone, and the students? main focus is therefore on writing texts in the field of policediscourse. At the same time, scientific principles and critical thinking are emphasized intheir syllabus, but the question of how students handle the encounter with academicdiscourse has so far not been investigated.

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.

Background: The studies analyzed have shown among other things that ageism appears to be an overlooked category in intersectionality studies, elderly is offered care in worse conditions than non-elderly and stereotypes restrict elderlys social space to act. The gray tsunami is approaching but studies show that large gaps separate different agegroups. Aims: The study discuss how scientists reason about ageism towards elderly in a social science discussion. Method: A literature review was conducted in which fifteen articles were analyzed. The database used, is the librariescatalog Summon, at Malmö University. The articles was compiled in themes to give dilated clarity in ageisms complexity towards elderly. The results are being discussed on the basis of terror management theory, gerotranscendence and social identitity theory. Results: Elderlys relation to society's expectations about aging can affect a self/body-dualism, a split.

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The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.