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.

The aim of the study was to investigate whether the phenomenon of internet drugs should be considered as a moral panic or as a real danger. We have mainly focused on how society perceives young people's use of these drugs. The study is based on a qualitative approach and we have used structured interviews. The interviews were conducted with three different categories of professionals who in different ways have contact with parts of our study in their professional capacity. These are: officials, commentators, and researchers.

This thesis takes its starting point in the 27 Chapter 1, section 1 of the Swedish code of judicial procedure, where the following is found:?objects reasonably presumed important to a criminal investigation or taken from a person through a criminal act or subject to criminal forfeiture may be seized?In this thesis we have investigated what kinds of problems occur when the seized object is part of an investigation of IT-related criminality. We have used methodological investigations of Swedish laws, legal usage, and the preliminary work with laws. Further have three interviews been made with different actors affected by or involved in seize of objects. These persons were a police officer, a public prosecutor, and a person whose object has been seized.The result we present is that there exist three kinds of problems related to objects that are seized within the demarcation of this study.

This thesis report describes the development of concepts regarding how weight can be reduced to the analytical instrument Biacore 4000. This thesis has resulted in five different concept proposals, all of which is solutions to reduce the instrument's weight.The thesis started with a pre-study where the instrument's structure and function were studied using both Solid Works, the opportunity to study the instrument in real life were also possible done. During this phase, a weight study was conducted as well, in which the instrument's weight distribution was studied and mapped.Following the initial phase, the work proceeded by developing concrete concepts to reduce the weight of the instrument where focus mainly was on the two cabinets. In addition, another two concepts were revealed, both with a more general approach.At the final phase of the thesis, the concepts were compiled and evaluated among themselves and the initial instrument.The thesis resulted in a study of the instrument's structure and weight distribution, with suggestions on how weight may be reduced for the instrument.The result factors such as materials, and manufacturing were aspects that were taken into consideration.At the final section of the report, suggestions for further work in which different aspects are discussed can be found..

What affects Hiv in South Africa's different provinces? This thesis examines if education, unemployment rate, GDP per capita, and the literacy rate has any relationship with the Hiv prevalence. This is analyzed using theory and data in the form of a simple microeconomic model and an econometric regression analysis based on Cross sectional data of the provinces of South Africa. The regression analysis shows that unemployment rate and education have significant effects of the Hiv prevalence in South Africa. The microeconomic model in the thesis indicates that when education is higher, individuals are more aware that the probability of being infected by Hiv is higher when the Hiv prevalence is high.

Study objects: JM, Folkhem and ABB.Purpose: The purpose with this study are to examine how the supplier relations are in the construction branch and compare that result with how the supplier relations are for ABB a production company.Theoretical: The theoretical chapter illustrates important and relevant parts of supplier relations, purchasing and supplier strategies to give good overview. The theoretical review will combine information from different fields to consent with the research problem.Method: A case study has been made on three different companies, one of the companies was active in the production industry the other two were active in the construction industry. Data was mainly collected through semi structured interviews on each of the three companies.Conclusions: The size of the company decided which point of view the company had on purchasing, traditional or modern view. All three companies had a centralized purchasing organization but the construction firms were more decentralized than the production company. The reason was that the construction firms were dependent with more flexibility when every construction project is unique..

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

The aim of this Bachelor?s thesis is to obtain understanding and knowledge about how literary scholars collaborate regarding information. Seven scholars have been studied in the aim to find out social and cultural elements which create particular prerequisites for their practice, with focus on information sharing. The method used has consisted of semi-structured interviews. The informants have been studied from a socio cultural and domain analysis starting point, which means that they are studied in the light of being members in their practice.

The purpose of this thesis is to expose the political myth in the West about the ageing population seen as a threat against the welfare society. To do so I have described what a political myth is, and showed how it is presented in the most influential newspapers and organisations in the West. I have also presented alternative perspectives to the dominating view on the ageing population and it's impacts on welfare. In this way I have tried to point out that the subject has a political dimension. In the thesis last section I compare the message presented in the newspapers and the organisations with the characteristics of a political myth.

The aim of this study about wind power planning in forest was to examine the factors and restrictions, which represent technical limitations, biodiversity, tourism and amount of energy for wind farms in Kronoberg County. Suitable areas for wind power were identified from the collected information about planning principles and potential conflicts. From the suitable areas the potential energy gain is calculated. Methods used were mainly a literature review, interviews with experts and practitioners, GIS analysis and a rough calculation of the energy gain. The section of information and facts describes in general wind power planning and possible conflicts.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

Why participate? Many studies focus on explaning non-participation in politics. The political parties are loosing members and the particiaption of young people are given extra attention. This thesis is about young people who do participate in party politics. The question is how they experience their participation and how they feel that they can have a politcal influence by being a member of the youth section of a political party.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

Blodtrycksmätning är en viktig del i en sjuksköterskas arbetsuppgifter och då både manuell och digital blodtrycksmätning idag förekommer parallellt inom svensk sjukvård syftar denna studie till att undersöka om det finns någon skillnad mellan de uppmätta resultaten i dessa mätmetoder och beskriva denna eventuella skillnad. Undersökningen genomfördes på en kärlkirurgisk avdelning på ett sjukhus i södra Sverige under hösten 2009. Populationen bestod av 38 inneliggande patienter som följdes upp med totalt 65 blodtrycksmätningar. För att utföra undersökningen tillämpades cross-over design med kvantitativ ansats. Resultaten visade skillnader mellan de två mätmetoderna då den digitala metoden uppmätte högre blodtryck än den manuella. Digital blodtrycksmätning visade genomgående högre mätresultat jämfört med manuell metod.

The purpose of this study is to examine how six teachers, who work in two different schools, assess the methods Friends and Mombus in terms of bullying prevention. The Curriculum for elementary school (Lpo 94) emphasizes that it is the employees of schools who carry the main responsibility for preventing bullying among pupils. One of the main results of this study is that teachers, in addition to their work with Friends or Mombus, also need to use alternative methods to prevent bullying. Examples of these alternative methods include ?Emotional Intelligence? as well as ?friendship massage?.