The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

This study aims to gain greater knowledge about the use of framing in local sports journalism. We did this by doing a qualitative content analysis of the local Swedish newspaper Barometern/OT and it?s coverage of the largest local football team, Kalmar FF. We randomly selected six of the team?s games during 2014 and analysed all the texts that had to do with the games, except for shorter texts and texts that are supposed to be based on personal opinions, such as chronicles.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

This essay is an ideographic study over the capacity of high school students to use the Internet with source criticism, and their attitudes towards this media. It?s a qualitative study whose main purpose is to seek out how the students reflect upon the problems facing them when searching facts and information over the internet.The focus group is six 18 year old high school students, who are studying in a normal sized town in the middle of Sweden, and are about to finish their studies in the program for social sciences. The study was made through interviews, one on one with the students,The results of the analysis have shown that even if students not necessarily use a pre meditated method when searching for information over the internet, they do have a basic understanding of the matter, especially concerning the nature of the source, who published it and why. Not all students made any thorough comparison with other, already established media, such as TV or books, but the analysis made it clear that they more or less deliberately saw the established media as more trustworthy in general.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

At the centre of this study lies the question if normative gender thinking affects the way poetry gets reviewed and how the reviews are written, this in relation to both the gender of the reviewer and the poet. The study crosses three academic fields; gender studies, poetry and journalism, and is based on the cultural studies theory of media affecting and even creating the world around it.The study is based on two types of analysis. One quantitative analysis based on the thematic criticism theory about detail studies that shows bigger patterns, this analysis focuses on how the poet and his/hers work are being treated in the reviews in areas such as how much space they´re given in the newspapers, how they are named by the reviewer and the tendency to quote the reviewed work.  And one qualitative analysis based on the new criticism method of close reading, that focuses on the reviewers way of writing and how that may be connected with theories of gender differences, this both connected to the gender of the reviewers and the poets.The material chosen for this study are all the reviews that were published in the same newspapers and that reviewed two specific poetry works by two specific poets chosen with great sensibility to age and career so that their difference in gender would be the most significant difference between them. The works were chosen based on year of publishing, they were supposed to be published as newly as possible and as close to each other in time as possible.

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..

The purpose of this study is to investigate how the authors of Matthew and Luke describe Joseph; The main aim is to see how the picture of him is drawn in the infancy narratives of their respectiveGospels; what unites, and what distinguishes the pictures of the two evangelists' account of Joseph,as a character and as a father.With the help of both textual and grammatical criticism, this study investigates - pericope bypericope - different aspects of Joseph's participation in the infancy narratives of Matthew and Luke; his relationship to the child and the mother, the terms used to describe him, and his overall modusoperandi. This essay builds its structure upon the individual study of each pericope, with the aim of painting a general and summarized picture.From the outset of already formulated uniting characteristics of the two gospels, as stated in Raymond E Brown's The Birth of the Messiah this study proposes that more can be said about the common features of Matthew and Luke, especially concerning Joseph's both character and relationto the child. First, this study suggests that both Matthew and Luke describe Joseph as the legal father of Jesus; second, both evangelists seems to describe Joseph as observant of Jewish law andcustom.The main impression of the two evangelists' birth narratives is however the differencesconcerning the description of Joseph. This study shows that there is one major common feature: the ambivalence evident in the evangelists' way of describing Joseph. On the one hand, both Matthew and Luke prescribe Joseph some importance; Matthew by describing Joseph and letting him act,Luke by calling him father and parent.

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.

This paper deals with Will Kymlicka's and Charles Taylor's theories of multiculturalism, and the criticism of these theories by Jürgen Habermas and Seyla Benhabib. It also gives a brief background to the Swedish integration and minority policies and places them in relations to the academic discussion. Taylor advocates cultural survival to be a legitimate policy objective and Kymlicka argues that rights should be diversified in order to adapt to different needs of cultural minorities. The thesis aims to confront the theories with interviews of four persons who voluntarily or by profession work for the interest of minorities. The theories have been operationalized as questions and structured in four themes with the purpose of analyzing the interviews.

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..